Official letter 2921/CTQNG-TTHT about the use of invoices during the time of enforcement as follows:
In case the taxpayer uses the purchased invoice numbers mentioned in the tax authority's notice on the cessation of the use of invoices, but the time of making the invoice is before the time the tax authority notices, if there is actually a sale or purchase goods, services, complete dossiers and documents, meet the conditions on tax declaration and deduction as prescribed, these invoices are declared and deducted VAT and are included in the expenses when calculating CIT . The unit is responsible for the truthfulness and accuracy of the invoice use.