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Home / From 01/11/2020, all businesses must use electronic invoices

From 01/11/2020, all businesses must use electronic invoices

Date posted: 05/ 10/ 2018 - The poster: admin

This is a prominent feature in Decree 119/2018 / ND-CP regulating electronic invoices when selling goods and providing services (effective from 01/11/2018).

Accordingly, enterprises, economic organizations, other organizations, business households and individuals must complete the implementation of electronic invoices and electronic invoices with the code of the tax office no later than 01 / 11/2020.

The use of business invoices from 01/11/2018 to 01/11/2020 is as follows:

– Business establishments which have announced the issuance of electronic invoices without codes or have registered electronic invoices with the tax codes before November 1, 2015 may continue using them.

Newly-established business establishments which do not yet meet the conditions on information technology infrastructure shall continue using invoices printed or self-printed or purchased by tax offices (paper invoices) according to regulations;

– Business establishments have announced the issuance of paper invoices before November 1, 2018 and continue to use it until November 1, 2020;

Business establishments that use invoices must send invoice data to tax offices together with VAT declarations for tax offices to put them into invoice databases and post them on electronic information gateways of the General Department of Taxation.

Decree No. 51/2010 / ND-CP and Decree 04/2014 / ND-CP will expire on 1 November 2020.

According to

Commentary - Evaluation