Uni 12-12-2019 - Tax policy for the parallel use of E-invoices and self-printed invoices

Official letter 90282/CT-TTHT dated 2/12/2019 regarding the parallel use of electronic invoices and printed invoices as follows:

During the period from November 1, 2018 to October 31, 2020, the Decrees: No. 51/2010 / ND-CP of May 14, 2010 and No. 04/2014 / ND-CP of January 17, 2010 / In 2014, the Government stipulates that invoices for selling goods and providing services are still valid. During the above period, if the tax authority has not notified the company of conversion to use electronic invoices in accordance with Decree 119/2018 / ND-CP, the company will still apply electronic invoices as prescribed in the Decree. Decree No. 51/2010 / ND-CP, Decree No. 04/2014 / ND-CP and guiding documents. The company may use different types of invoices at the same time as prescribed in Clause 2 Article 1 of Decree 04/2014 / ND-CP. The State encourages the use of form of electronic invoices.