OFFICIAL LETTER 4763/TCT-CS DATED 29 NOVEMBER 2018 OF GENERAL TAXATION DEPARTMENT GUIDING ON ELECTRONIC INVOICES FOR NEWLY-ESTABLISHED ENTERPRISES FROM 01 NOVEMBER 2018 TO 31 OCTOBER 2020
Official Letter No. 4763/TCT-CS dated 29 November 2018 of the General Department of Taxation guiding the application of electronic invoices for new established enterprises from 01 November 2018 to 31 October 2020 as follows:
- In case a new business establishment is established in the period from 01 November 2018 to 31 October 2020, the tax office has not yet announced that a newly established business establishment uses electronic invoices under the Decree 119/2018/ND-CP, the newly-established business establishment shall register the issuance of invoices for printing orders, self-printed invoices, electronic invoices or purchase of invoices by tax authorities for use (if in the case of buying invoices) and carry out administrative procedures for invoices as stipulated in Decree No. 51/2010/ND-CP dated 14/05/2010, Decree No. 04/2014 /ND-CP dated 17/01/2014 and documents guiding the implementation of Decree No. 51/2010/ND-CP, Decree 04/2014/ND-CP.
- In cases the tax office announces that a newly established business establishment uses electronic invoices in accordance with Decree 119/2018/ND-CP but they fails to meet the conditions of the information technology infrastructure information on registration for issuance of invoices under Decree No. 51/2010/ND-CP dated 14/05/2010, Decree No. 04/2014/ND-CP dated 17/01/2014 and guiding documents Decree No. 51/2010/ND-CP, Decree No.04/2014/ND-CP, this newly-established business establishments shall send invoice data to the tax office according to form No. 03 attached to this Decree No.119/2018/ND-CP together with the submission of VAT declaration.
