Vietnam: Circular 78/2021/TT-BTC has been issued guiding the implementation of electronic invoices
The Ministry of Finance of Vietnam has promulgated Circular 78/2021/TT-BTC on direction guide to implement some things of the Law on Tax Management, Decree 123/2020/ND-CP on invoices and documents.
Article table of contents
According to this Circular, some contents of e-invoices are regulated, including:
- Authorization to make e-invoices;
- Sample display of electronic invoices;
- Electronic invoice model number symbol, electronic invoice symbol;
- Converting and applying e-invoices with the tax authority's code;
- Apply e-invoices to some other cases;
- An electronic invoice with the tax authority's code is generated from the cash register connected to the electronic data transfer with the tax authority;
- Criteria for selection of e-invoice service providers to sign a contract to provide e-invoice services with tax authority's code and services of receipt, transmission and storage of invoice data and other services. other related services.
Along with that, Circular 78/2021 also stipulates a number of contents about paper invoices, including: name of invoice type, symbol of invoice model number, invoice symbol, name of invoice printed by the Tax Department; The use of receipts, vouchers and forward processing instructions.
See details in Circular 78/2021/TT-BTC of Vietnam effective from July 1, 2022.
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On February 23, 2023, the Prime Minister of Vietnam promulgated
On February 15, 2023, the Government of Vietnam promulgated Decree No.
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