Types of E-Invoices under Decree 119/2018/ND-CP

18:48, 11/07/2024

Decree 119/2018/ND-CP issued by the Government of Vietnam on September 12, 2018, stipulates the use of electronic invoices in the sale of goods and provision of services; the tasks and powers of tax administration agencies at all levels and related agencies and organizations in the management and use of electronic invoices; the rights, obligations, and responsibilities of agencies, organizations, and individuals in the management and use of electronic invoices.

According to the provisions of this Decree, e-invoices include the following types:

- Value-added tax invoice is an invoice applied to sellers of goods and providers of services who declare value-added tax using the credit method.

In this case, value-added tax invoices include invoices generated from cash registers connected with electronic data transfer to the tax authority.

- Sales invoice is an invoice applied to sellers of goods and providers of services who declare value-added tax using the direct method.

In this case, sales invoices include invoices generated from cash registers connected with electronic data transfer to the tax authority.

- Other types of invoices, including:

- Electronic stamps;- Electronic tickets;- Electronic cards;- Electronic receipts;- Electronic delivery notes cum transportation or other electronic documents with different names but containing the content specified in Article 6 of Decree 119/2018/ND-CP.

The above-mentioned e-invoices must follow the data format standard prescribed by the Ministry of Finance.

See more related contents at: Decree 119/2018/ND-CP effective November 1, 2018.

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