Official letter 78142/CT-TTHT dated 14/10/2019 about using E-invoice as follows:
In case, the Company has used the purchased invoices from the tax authorities (over a 12-month duration) and fully meets the conditions for creating an electronic invoice, before the Company uses the electronic invoice, Issuance of electronic invoices as prescribed in Clause 2 Article 7 of Circular No. 32/2011 / TT-BTC dated 14 March 2011 of the Ministry of Finance. The company must stop using invoices purchased by tax authorities from the date of using electronic invoices and cancel invoices purchased by tax authorities that are no longer used under the provisions of Circular No. 39/2014 / TT-BTC of the Ministry of Finance.
