Recently, Hanoi issued Decree 123/2020/ND-CP stipulating regulations on invoices and records. This Decree has introduced 10 forms for electronic invoices.
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Compilation of 10 forms for electronic invoices/receipts (Latest) (Illustration)
DOWNLOAD Compilation of 10 forms for electronic invoices/receipts used in Vietnam (Latest)
Specifically, Appendix III issued with Decree 123/2020/ND-CP stipulates 10 forms for electronic invoices/receipts as follows:
| Form No. | Type of Invoice |
| 01/GTGT | Value Added Tax Electronic Invoice (for organizations and individuals declaring VAT by deduction method) |
| 01/GTGT-DT | Value Added Tax Electronic Invoice (for specific organizations and enterprises) |
| 01/GTGT-NT | Value Added Tax Electronic Invoice (for specific organizations and enterprises receiving foreign currency) |
| 02/BH | Sales Electronic Invoice (for organizations and individuals declaring VAT by direct method) |
| 08/TSC | Public Property Sales Invoice |
| 01/DTQG | National Reserve Sales Invoice |
| 03/XKNB | Internal Transportation Release Voucher |
| 04/HGDL | Consignment Sales Release Voucher |
| 01/BK-CSGH | Sales Goods List |
| 03/TNCN | Personal Income Tax Withholding Certificate |
Additionally, businesses, economic organizations, other organizations, households, and individual business persons should note that Decree 123/2020/ND-CP (recently issued) does not require businesses, economic organizations, other organizations, households, and individual business persons to complete the implementation of electronic invoices, electronic invoices with tax authority codes by November 1, 2020, but will postpone the mandatory application of electronic invoices to July 1, 2022. However, in cases where tax authorities notify business establishments to apply electronic invoices before July 1, 2022, the business establishments must follow the guidance of the tax authorities.
See also the article: Decree 123: Cases Required to Apply Electronic Invoices Before July 1, 2022.
Ty Na
