Suspension of Use of E-invoices with Codes from the Tax Authority

To be specific, according to the provisions of Article 15 of Decree 119/2018/ND-CP, the tax authority shall cease issuing electronic invoice codes in the following cases:

- Enterprises, economic organizations, other organizations, households, and individuals conducting business activities terminate the validity of their tax identification numbers;- Enterprises, economic organizations, other organizations, households, and individuals conducting business activities fall under the cases where the tax authority verifies and announces that they are not operating at their registered address;- Enterprises, economic organizations, other organizations, households, and individuals conducting business activities inform the competent state management authority of their temporary business suspension;- Enterprises, economic organizations, other organizations, households, and individuals conducting business activities receive notification from the tax authority regarding the cessation of electronic invoice usage to enforce tax debt collection;- Other cases as prescribed by the Ministry of Finance.

The aforementioned enterprises, economic organizations, other organizations, households, and individuals conducting business activities may continue using electronic invoices with tax authority codes after notifying the tax authority about the resumption of business activities or when the tax authority restores the tax identification number and revokes the decision on tax debt enforcement.

In cases where enterprises, economic organizations, other organizations, households, and individuals conducting business activities that temporarily suspend business need to issue electronic invoices to buyers for fulfilling contracts signed before the tax authority announces the business suspension, a written notification to the tax authority is required to continue using electronic invoices.

Refer to more related content in Decree 119/2018/ND-CP which became effective on November 1, 2018.

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