Destruction of Invoices and Documents According to the New Regulations

According to Clause 11, Article 3, Decree 123/2020/ND-CP (Effective from July 1, 2022), regulations on the destruction of invoices and documents are as follows:

- Destruction of electronic invoices and electronic documents is a measure to ensure that electronic invoices and electronic documents no longer exist in the information system and cannot be accessed or referenced for the information contained in the electronic invoices and electronic documents.

- Destruction of invoices printed by the tax authority, destruction of pre-printed or self-printed documents involves measures such as burning, cutting, shredding, or other forms of destruction to ensure that destroyed invoices and documents cannot be reused for any information or data they contained.

The above is the destruction of invoices and documents according to the latest regulations.

Respectfully!