DECREE 119/2018/NĐ-CP DATE 12 SEPTEBER 2018 OF GOVERNMENT ABOUT E-INVOICE FOR SALE OF GOODS AND SERVICE PROVISION
On 12 Sep 2018, The Government issued Decree No. 119/2018 / ND-CP regulating electronic invoices when selling goods or providing services. According to Decree 119/2018 / ND-CP:
- The organization of the implementation of electronic invoices, electronic invoices with the tax office's code no later than November 1, 2020.
- n the period from 1 November 2018 to 31 October 2020, Decrees: 51/2010 / ND-CP and 04/2014 / ND-CP effective.
- As from November 1, 2020, Decree No. 51/2010 / ND-CP and 04/2014 / ND-CP shall cease to be effective.
- Enterprises or economic organizations which have announced the issuance of electronic invoices without codes of tax offices or have registered for the application of electronic invoices with codes of tax offices before the effective date of this Decree. shall be entitled to continue using the current electronic invoices as from the effective date of this Decree.
- Enterprises, economic organizations, business households and individuals that have issued invoices for printing orders or self-printed invoices or have purchased invoices from tax offices for use before the effective date of this Decree. The invoices shall be continued to be used for printing orders, self-printed invoices and receipts purchased till the end of October 31, 2020.
- In the period from November 1, 2018 to October 31, 2020, the tax office shall announce the transformed business establishment to apply the electronic invoice with the code if the business establishment fails to satisfy the following conditions: On the basis of the above-mentioned forms, the business establishments shall send invoice data to tax offices according to form No. 03 in the Appendix to this Decree. along with the submission of value added tax returns.
- For business establishments newly established in the period from November 1, 2018 to October 31, 2020, tax offices shall notify business establishments of the application of electronic invoices according to regulations. In this Decree, business establishments shall comply with the guidance of tax offices. In case the information technology infrastructure is not yet satisfied, the invoices shall continue to be used according to the provisions of the Government's Decree No. 51/2010 / ND-CP and No. 04/2014 / ND-CP. Business establishments mentioned above.
- For public non-business organizations (public educational establishments and public medical establishments) which have used fee receipts, they shall continue using the collected bills and convert them into electronic invoices. (or electronic money order) according to the roadmap of the Ministry of Finance
