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.
10 new contents are introduced in Circular 78/2021/TT-BTC as follows:
(1) Authorization to issue electronic invoices (Article 3 of Circular 78);
(2) Regarding the model number, invoice symbol, and invoice name (Article 4 of Circular 78);
(3) Regarding the application of electronic invoices with tax authorities' codes (Article 5 of Circular 78);
(4) Application of e-invoices to some other cases (Article 6 of Circular 78);
(5) Handling errors in some cases (Article 7 of Circular 78);
(6) E-invoices generated from cash registers (Article 8 of Circular 78);
(7) Using receipts and vouchers (Article 9 of Circular 78);
(8) Criteria for an e-invoice service provider to sign an e-invoice service provision contract with tax authority's code and the service of receiving, transmitting and storing invoice data and other related services (Article 10 of Circular 78);
(9) Effect (Article 11 of Circular 78);
(10) Transition handling (Article 12 of Circular 78).
Official Dispatch 4144/TCT-CS of Vietnam was promulgated on October 28, 2021.
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