Decree 123/2020 / ND-CP provides for invoices and documents as follows:
According to this Decree, it is not mandatory to use e-invoices from November 1, 2020, specifically, Clause 2 and Clause 4, Article 35 of Decree 119/2018 / ND-CP on electronic invoices are annulled.
Thus, it is no longer compulsory for businesses, economic organizations, other organizations, business households and individuals to complete the implementation of e-invoices and e-invoices with codes of tax authorities from November 1, 2020.
At the same time, Decree 51/2010 / ND-CP, Decree 04/2014 / ND-CP and Decree 119/2018 / ND-CP continue to take effect until June 30, 2022.
Agencies, organizations and individuals that satisfy information technology infrastructure conditions are encouraged to apply regulations on electronic invoices and documents under Decree No. 123/2020 / ND-CP before July 1, 2022.
