OFFICIAL LETTER 7593/CT-TTHT DATED 21/11/2019 OF THE NAM DINH TAX DEPARTMENT ON THE USE OF ELECTRONIC INVOICES
Official letter 7593/CT-TTHT dated 21/11/2019 of Nam Dinh Department of Taxation on the use of electronic invoices as follows:
When the Company issued and used electronic invoices in accordance with the Circular No. 32/2011 / TT-BTC dated March 14, 2011 of the Ministry of Finance, when exporting goods to foreign countries, the Company used Delivery-cum-internal transport slip shall be self-printed together with the internal mobilization order according to regulations as vouchers of goods circulation on the market and not be required to issue electronic added-value invoices till the end of October 31, 2020. Where the Ministry of Finance and the General Department of Taxation issue other guiding documents, the Tax Department shall notify the taxpayer. The company continues to use e-invoices issued in accordance with the provisions of the Circular No. 32/2011 / TT-BTC dated March 14, 2011 of the Ministry of Finance and the internal delivery-cum delivery note. Provisions in the Ministry of Finance's Circular No. 39/2014 / TT-BTC dated March 31, 2014 until notified by tax authorities or until October 31, 2020.