Guidelines for Implementing Electronic Invoices for Newly Established Enterprises

14:07, 11/07/2024

Recently, the General Department of Taxation issued Official Dispatch 4763/TCT-CS on November 29, 2018, providing guidance on the application of electronic invoices according to Decree 119/2018/ND-CP for newly established enterprises that do not yet meet the conditions for implementing electronic invoices.

Accordingly:

- Business establishments established from November 01, 2018, to October 31, 2020, that have not been notified by tax authorities to use electronic invoices may register to issue self-printed invoices, ordered-printed invoices, electronic invoices, or purchase invoices from tax authorities for use and implementation in accordance with Decree 51/2010/ND-CP, Decree 04/2014/ND-CP and relevant guiding documents;- In cases where tax authorities have notified the use of electronic invoices, electronic invoices must be implemented according to Decree 119/2018/ND-CP. If any enterprises are not yet eligible to implement, they must issue invoices as regulated and send invoice data to tax authorities following Form 03 issued together with Decree 119/2018/ND-CP.

More details can be found in Official Dispatch 4763/TCT-CS issued on November 29, 2018.

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