Uni 23-11-2020 - Tax policy for invoice usage

Official Letter No. 4681 / CT-TTHT dated 04/11/2020 on the use of invoices as follows:

If the enterprise or organization has notified the issuance of pre-printed invoices, self-printed invoices or e-invoices without the tax authority's code or has registered to apply e-invoices with codes of tax agencies, If they purchased invoices from tax authorities before the date of the issuance of Decree No. 123/2020 / ND-CP, they may continue to use existing invoices from the date Decree No. 123/2020 / ND-CP issued. to the end of June 30, 2022 and carry out the invoice procedures as prescribed in the Decree No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND-CP dated 17 January 2014 of the Government regulations on invoices for selling goods and providing services.