The Official letter No. 18036/BTC-TCT dated 30 December 2011 in guidance eof a number of contents in the course of implementation of Decree No. 51 and Circular No. 153/2010/TT-BTC
As defined in this document:
As of 01 January 2012, the tax authorities will not sell invoices to supersmall enterprises and enterprises in disadvantaged, particularly difficult areas. For some invoices purchased from the tax authorities before 01 January 2012. Enterprises can cancel it if they have no need to use from 01 January 2012. In case, the enterprises continue to use they have to report the invoice use of 2011.
Ministry of Finance continues to allow exporters to continue to use VAT invoices when exporting until the end of 31 December 2011
