Rights of Organizations Selling Goods and Providing Services When Using Tax Invoices

According to Clause 1, Article 55 of Decree No. 123/2020/ND-CP (effective from July 1, 2022) stipulating the rights and obligations of organizations and individuals selling goods, providing services, as follows:

Organizations and individuals selling goods, providing services have the right:

- To create electronic invoices without tax authority's code for use if they meet the requirements stipulated in Clause 2, Article 91 of the Law on Tax Administration No. 38/2019/QH14;

- To use electronic invoices with the tax authority's code if they fall under the cases and entities stipulated in Clauses 1, 3, 4, Article 91 of the Law on Tax Administration No. 38/2019/QH14;

- To use invoices printed by the tax authority as stipulated in Article 24 of this Decree;

- To use legal invoices for business activities;

- To sue organizations and individuals who infringe upon the rights to create, issue, and use legal invoices.

Sincerely!