Schedule to apply electronic invoices under Vietnam's Circular 78/2021/TT-BTC

Circular 78/2021/TT-BTC stipulating the schedule for implementing E-invoice application details are as follows:

Schedule for application of electronic invoices according to Circular 78/2021/TT-BTC of Vietnam (Illustration image)

- Encourage agencies, organizations and individuals that meet the conditions on information technology infrastructure to apply regulations on electronic invoices and documents under the guidance in Circular 78/2021/TT-BTC and Decree No. 123/2020/ND-CP of Vietnam before July 1, 2022.

- E-invoices apply to business households and individuals from July 1, 2022.

Particularly for the case of using e-invoices with the tax authority's code, no service charges are required within 12 months from the date of use of e-invoices, no transactions with tax authorities by electronic means, no information technology infrastructure, no accounting software system, no e-invoicing software to use e-invoices, and In order to transmit electronic data to the buyer and to the tax authority, a paper invoice issued by the tax authority must be used for a maximum period of 12 months, and at the same time, the tax authority has a solution to gradually switch to the application of electronic invoices. 

The maximum period of 12 months is counted once from July 1, 2022 for business households and individuals that have been operating since before July 1, 2022; or from the time of registration, start using invoices for business households and individuals newly established from July 1, 2022.

- Enterprises, economic organizations that have announced the issuance of ordered invoices, self-printed invoices, e-invoices without codes or have registered to apply e-invoices with codes of tax authorities, have purchased If the tax agency's application is filed before September 17, 2021, the invoice in use will continue to be used from September 17, 2021 to the end of June 30, 2022. Decree 51/2010/ND-CP and Decree 04/2014/ND-CP of Vietnam.

From September 17, 2021 to the end of June 30, 2022, for the areas that have met the infrastructure conditions to deploy e-invoices according to the Decision of the Ministry of Finance of Vietnam on the basis of the request of the General Department of Taxation, business establishments in the area are responsible for converting to apply electronic invoices as prescribed in Circular 78/2021/TT-BTC according to the schedule notified by tax authorities.

In case a business establishment has not yet met the conditions for information technology infrastructure and continues to use invoices in the forms mentioned above, the business establishment shall send invoice data to the tax authority using Form No. 03/DL-HDDT Appendix IA promulgated together with Decree 123/2020/ND-CP along with the submission of value-added tax returns.

For new business establishments established from September 17, 2021 to the end of June 30, 2022, in case the tax authority notifies the business establishment to apply e-invoices according to regulations prescribed in Decree 123/2020/ND-CP, Decree 119/2018/ND-CP, Circular 68/2019/TT-BTC and Circular 78/2021/TT-BTC of Vietnam, business establishments shall follow the direct instructions from the tax authorities.

If the information technology infrastructure requirements are not met but continue to use the old invoices, the invoice data must be sent to the tax agency together with the submission of the value-added tax declaration.

- For invoices of tax authorities that have been ordered printed according to the provisions of Decree 51/2010/ND-CP dated May 14, 2010 and Decree 04/2014/ND-CP dated January 17, 2014 if signed If the invoice signature, invoice model number is the same as the guidance in Circular 78/2021/TT-BTC and the content is consistent with the provisions of Decree 123/2020/ND-CP of Vietnam, the tax authority may use the Ordered invoice for sale to subjects who can purchase invoices from July 1, 2022 according to the provisions of Article 23 of Decree 123/2020/ND-CP of Vietnam.

>> See more:

Instructions for identifying symbols on e-invoices

Instructions for e-invoices generated from the cash register

 Bao Ngoc


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