Hanoi-Vietnam: Legislative documents on electronic invoices in 2019

Thu Ky Luat respectfully introduces important legislative documents regarding electronic invoices attracting significant interest from Vietnamese people to readers. The updated legislative documents remain in effect up to the present.

Legislative documents on electronic invoices

Type of legislative document Legislative document name
DECREE
  1. Decree 119/2018/ND-CP on electronic invoices for sale of goods and service provision

  2. Decree 04/2014/ND-CP amending Decree 51/2010/ND-CP on invoices for sale of goods and service provision

  3. Decree 51/2010/ND-CP on invoices for sale of goods and service provision

  4. Decree 109/2013/ND-CP on administrative penalties in the management of prices, fees, charges and invoices

  5. Decree 49/2016/ND-CP amending Decree 109/2013/ND-CP on administrative penalties in the management of prices, fees, charges and invoices

CIRCULAR
  1. Circular 68/2019/TT-BTC guiding the implementation of electronic invoices

  2. Circular 66/2019/TT-BTC amending and supplementing several articles of Circular 110/2015/TT-BTC guiding electronic transactions in the field of taxation

  3. Circular 32/2011/TT-BTC providing guidelines on creating, issuing, and using electronic invoices

  4. Circular 37/2017/TT-BTC amending Circular 39/2014/TT-BTC and 206/2015/TT-BTC on tax invoices

  5. Circular 39/2014/TT-BTC providing guidelines for Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on invoices for sale of goods and service provision

  6. Circular 10/2014/TT-BTC guiding administrative penalties for invoices

  7. Circular 16/2012/TT-BTC on printing, issuing, managing, and using invoices

  8. Circular 204/2015/TT-BTC on risk management in tax administration

  9. Joint Circular 64/2015/BTC-BCT-BCA-BQP on policies regarding invoices and documentation for imported goods

OFFICIAL DISPATCH
  1. Official Dispatch 939/TCT-DNL in 2019 guiding the implementation of electronic invoices

  2. Official Dispatch 509/TCT-DNL in 2019 on implementing electronic invoices

  3. Official Dispatch 339/TCT-DNL in 2019 guiding the implementation of electronic invoices

  4. Official Dispatch 2296/TCT-DNL in 2019 guiding the implementation of electronic invoices

Le Hai

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