18:34, 10/07/2024
Below, Lawnet respectfully presents to our members the System of important documents regulating invoices, the updated documents up to the present time in Vietnam.
System of Documents regulating Effective Invoices in Vietnam
Type of Document | Title of Document | Effective Date |
Decree | Decree 51/2010/ND-CP on regulations for invoices of goods sales and services provision | January 01, 2011 |
Decree 109/2013/ND-CP on administrative penalties in the domain of price management, fees, charges, and invoices. | November 09, 2013 | |
Decree 04/2014/ND-CP amending Decree 51/2010/ND-CP on invoices of goods sales and services provision | March 01, 2014 | |
Circular | Circular 37/2017/TT-BTC amending Circular 39/2014/TT-BTC and Circular 26/2015/TT-BTC | June 12, 2017 |
Circular 176/2016/TT-BTC amending Circular 10/2014/TT-BTC on administrative penalties related to invoices | December 15, 2016 | |
Circular 26/2015/TT-BTC amending Circular 39/2014/TT-BTC on invoices of goods sales and services provision | January 01, 2015 | |
Circular 119/2014/TT-BTC amending certain Circulars to simplify tax procedures | September 01, 2014 | |
Circular 39/2014/TT-BTC providing guidelines for Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on invoices of goods sales and services provision | June 01, 2014 | |
Circular 10/2014/TT-BTC providing guidelines for administrative penalties related to invoices | March 02, 2014 | |
Circular 32/2011/TT-BTC providing guidelines for creation, issuance, and use of electronic invoices for goods sales and services provision | May 01, 2011 | |
Circular 96/2015/TT-BTC providing guidelines for Decree 12/2015/ND-CP detailing the implementation of the law on amendments and supplements to a number of articles of the laws on taxation and amending and supplementing a number of articles of Circulars 78/2014/TT-BTC, Circular 119/2014/TT-BTC, and Circular 151/2014/TT-BTC | August 06, 2015 | |
Circular 176/2016/TT-BTC amending and supplementing certain articles of Circular 10/2014/TT-BTC providing guidelines for administrative penalties related to invoices | December 15, 2016 | |
Official Dispatch | Official Dispatch 2402/BTC-TCT on guidelines for the implementation of electronic invoices | |
Unified Document | Unified Document 17/VBHN-BTC consolidating Circulars guiding Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on regulations for invoices of goods sales and services provision | June 17, 2015 |