Uni 14-10-2019 - Tax policy on electronic invoices

Circular 68/2019/TT-BTC dated 30/09/2019 guiding on e-invoice for selling goods and providing services are as follows:

This Circular guides a number of contents on e-invoices according to the Government's Decree No. 119/2018 / ND-CP of September 12, 2018, providing for electronic invoices when selling goods and supplies. Service provision (hereinafter referred to as Decree No. 119/2018 / ND-CP) includes: contents of electronic invoices, time of making electronic invoices, format of electronic invoices, application of electronic invoices , providing e-invoice services, managing and using e-invoices, building and managing e-invoice databases and organizations providing e-invoice services. This Circular takes effect on November 14, 2019. From November 1, 2020, enterprises, economic organizations, other organizations, business households and individuals must register for applying Use electronic invoices as guided in this Circular