From April 2022: Electronic invoices will be applied to organizations and individuals in 57 provinces and cities.

DECISION

REGARDING THE IMPLEMENTATION OF ELECTRONIC INVOICES IN 57 PROVINCES AND CITIES UNDER THE CENTRAL GOVERNMENT

MINISTER OF FINANCE

Based on the Law on Tax Administration dated June 13, 2019;

Based on Resolution No. 36a/NQ-CP dated October 14, 2015 of the Government on e-Government;

Based on Government Decree No. 123/2020/ND-CP dated October 19, 2020, regulating invoices and supporting documents;

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Based on Circular No. 78/2021/TT-BTC dated September 17, 2021, issued by the Minister of Finance, guiding the implementation of several provisions of the Law on Tax Administration dated June 13, 2019, and Government Decree No. 123/2020/NĐ-CP dated October 19, 2020, regulating invoices and supporting documents;

As requested by the Director General of the General Department of Taxation.

DECISION:

Article 1. The implementation of electronic invoices will be applied to businesses, economic organizations, household businesses, and individual businesses in 57 provinces and centrally-administered cities as listed in the attached appendix (excluding some cases that do not meet the requirements). The implementation period starts from April 2022.

Article 2. The implementation of electronic invoices in 57 provinces and cities is carried out in accordance with the regulations on electronic invoices in the Law on Tax Administration, Government Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents, and Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance.

Article 3. The Tax Departments of 57 provinces and cities are responsible for:

1. The People's Committee of the province or city shall report to the Provincial/City People's Committee to establish a Steering Committee for the implementation of electronic invoices in the locality as stated in this Decision, chaired by the Provincial/City leader, with members being representatives of the leadership of the Tax Department and relevant departments, agencies, and branches (hereinafter referred to as the Steering Committee). The Steering Committee shall have a Standing Implementation Team chaired by the Director of the Tax Department, with members being representatives of the leadership and officials of the Sub-departments and Divisions under the Tax Department, and representatives of relevant departments, agencies, and units in the locality;

2. Proactively coordinate with the Department of Information and Communications, local newspapers and media organizations to promptly disseminate the benefits of implementing electronic invoices and the new provisions of electronic invoices as stipulated in the Law on Tax Administration, Decree No. 123/2020/ND-CP, and Circular No. 78/2021/TT-BTC. Prepare and provide communication content suitable for different target groups and through diverse and continuous communication methods throughout the implementation process;

3. Review and classify taxpayers, including businesses, economic organizations, households, and individual business owners in the area, who are eligible to use electronic invoices according to regulations, and notify each unit of the details from the start of implementation; prepare the necessary information technology infrastructure to create and transfer electronic invoice data to the tax authorities, send electronic invoices to buyers, and handle other aspects of managing and using electronic invoices;

4. Review and notify electronic invoice service providers in the area about the implementation of electronic invoices so that these organizations can prepare the necessary information technology infrastructure to provide electronic invoice services to customers in accordance with the Law on Tax Administration, Decree No. 123/2020/ND-CP, and Circular No. 78/2021/TT-BTC;

5. Organize training for taxpayers and tax officials on regulations regarding electronic invoices as stipulated in the Law on Tax Administration, Decree No. 123/2020/ND-CP, and Circular No. 78/2021/TT-BTC to ensure successful implementation of electronic invoices;

6. Establish an implementation center and publicize a hotline at the Tax Department and Tax Sub-departments to receive and support taxpayers in implementing electronic invoices. Regularly review and identify difficulties during the preparation and initial implementation of electronic invoices to promptly address any arising issues at the local level. For issues beyond their authority, report to the People's Committee, the General Department of Taxation, and the Ministry of Finance for timely resolution.

Article 4. This decision takes effect from the date of signing. The Director General of the General Department of Taxation, the Director of the Department of Information Technology and Financial Statistics, the Director of the Department of Planning and Finance, the Director of the Tax Policy Department, the Director of the Legal Department, the Chief of the Office of the Ministry of Finance, the heads of units under the Tax system, and the Directors of the Tax Departments of 57 provinces and cities are responsible for implementing this decision.

APPENDIX

LIST OF 57 PROVINCES AND CITIES DIRECTLY UNDER THE CENTRAL GOVERNMENT THAT ARE IMPLEMENTING ELECTRONIC INVOICES
(Attached to Decision No. 206/QD-BTC dated September 1, 2022 of the Ministry of Finance)