According to Official Dispatch 4144/TCT-CS dated October 28, 2021, the General Department of Taxation introduced 10 new contents about electronic invoice of Circular 78/2021/TT-BTC, including criteria to select an organization providing services on e-invoices.
The General Department of Taxation of Vietnam has just released Official Dispatch 4144/TCT-CS sent to Tax Departments of provinces and cities about the introduction of contents new at Circular 78/2021/TT-BTC instructions on invoices and documents.
The seller of goods or the provision of services is an enterprise, economic organization, or other organization that is authorized to authorize a third party (the party that has an affiliated relationship with the seller and is eligible to use e-invoices and not in the case of discontinuing the use of e-invoices) to make e-invoices for the sale of goods and services.
Circular 78/2021/TT-BTC recently issued by the Ministry of Finance of Vietnam has regulated identify some notable new points about e-invoices. In it, there are regulations on electronic invoices generated from cash registers connected to electronic data transfer with tax authorities.
Recently, the Ministry of Finance of Vietnam has promulgated Circular 78/2021/TT-BTC instructions on some contents of invoices and documents as prescribed at Law on Tax Administration 2019 and Decree 123/2020/ND-CP. In particular, a number of contents about e-invoices such as denominator symbols and e-invoice symbols are guided very specifically.
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;