New Regulations on Electronic Invoices Effective from November 1, 2018

Le Hai

20:42, 11/07/2024

the Government of Vietnam has just issued Decree 119/2018/ND-CP stipulating electronic invoices when selling goods and providing services.

Issued attached with the Decree includes 07 templates for the use of electronic invoices, specifically:

- Form No. 01: Declaration for registration/change of information for the use of electronic invoices;- Form No. 02: Notification on the acceptance/non-acceptance of the use of electronic invoices;- Form No. 03: Declaration of invoice data, goods, and services sold;- Form No. 04: Notification of electronic invoice cancellation;- Form No. 05: Notification of electronic invoices requiring review;- Form No. 06: Request for issuance of electronic invoices with Tax Authority’s code;- Form No. 07: Notification of the expiration of the use of electronic invoices with the Tax Authority’s code via the General Department of Taxation's electronic portal.

Details of the Annex are available in Decree 119/2018/ND-CP, effective from November 1, 2018.

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