Circular 68/2019/TT-BTC provides guidance on the implementation of certain articles of Decree 119/2018/ND-CP regarding electronic invoices for the sale of goods and provision of services in Vietnam, which was issued on September 30, 2019, and officially came into effect on November 14, 2019.
Recently, in Decree 123/2020/ND-CP, it is clearly regulated that the use of electronic invoices is not mandatory from November 01, 2020 and deferred until July 01, 2022. However, in cases where the tax authorities require the implementation of electronic invoices, business establishments shall comply with the guidance of the tax authorities in Vietnam.
Decree 123/2020/ND-CP on regulations for invoices and documents has been officially issued by the Government of Vietnam on October 19, 2020. This decree stipulates several form for providing information on electronic invoices and electronic documents.
Recently, the Prime Minister of Vietnam issued an Official Telegram on strengthening the measures to manage petroleum products and strictly enforcing the regulations on electronic invoices for the activities of petroleum business and retail.
According to the regulations of the General Department of Taxation, which entities participate in implementing the electronic invoice management process?
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