Tiếng Việt
The General Department of Taxation has Official Letter 2578 / TCT-CS dated June 23, 2020 answering questions about the time when e-invoices are required.
- On September 12, 2018, the Government issued Decree 119/2018 / ND-CP, which stipulates:
“Article 35. Entry into force
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3 During the period from November 1, 2018 to October 31, 2020, the Decrees: No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND-CP dated May 17 January 2014 of the Government regulations on invoices for selling goods and providing services is still effective.
- From November 1, 2020, the Government’s Decrees No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND-CP dated January 17, 2014 on invoices for selling goods or providing services are no longer effective. “
- On June 13, 2019, at the 9th Session of the 14th National Assembly, the Law on Tax Administration 2019 was passed, which stipulates:
“Article 151. Entry into force
…
- This Law’s provisions on electronic invoices and vouchers take effect from July 1, 2022; Agencies, organizations and individuals are encouraged to apply regulations on electronic invoices and documents of this Law before July 1, 2022. “
- The Ministry of Finance issued Circular 68/2019 / TT-BTC dated September 30, 2019 which stipulates:
“Article 26. Entry into force
…
- From November 1, 2018 to October 31, 2020, to prepare facilities and information technology technical infrastructure for data registration, use, search and transfer issue electronic invoices according to the provisions of Decree No. 119/2018 / ND-CP, while the tax authority has not announced that enterprises, economic organizations, other organizations, business households and individuals will convert to using electronic invoices according to the provisions of Decree No. 119/2018 / ND-CP and according to the guidance in this Circular, enterprises, economic organizations, other organizations, business households and individuals still apply applications according to the provisions of Decree No. 51/2010 / ND-CP dated May 14, 2010, Decree No. 04/2014 / ND-CP dated January 17, 2014 and documents guiding the implementation of Decree No. 51 / 2010 / ND-CP, Decree No. 04/2014 / ND-CP. ”
Therefore, many organizations and individuals wonder whether the mandatory time to implement e-invoices is November 1, 2020 according to Decree 119 or July 1, 2022 according to the Law on Tax Administration 2019.
Regarding the above question, in Official Dispatch 2578 / TCT-CS dated June 23, 2020, the General Department of Taxation responded as follows:
- From November 1, 2018 to October 31, 2020, while the tax authority has not announced the conversion of the company to use electronic invoices according to Decree 119/2018 / ND-CP and Circular 68/2019 / TT-BTC, the application of invoices will comply with Decree 51/2010 / ND-CP, Decree 04/2014 / ND-CP, Circular 39/2014 / TT-BTC and Circular 32/2011 / TT -BTC.
- From November 1, 2020, the application of e-invoices will comply with Decree 119/2018 / ND-CP and Circular 68/2019 / TT-BTC.
- The Ministry of Finance drafted a draft to the Government to replace Decree 119/2018 / ND-CP on electronic invoices and documents to guide the Law on Tax Administration 2019.
When the Government promulgates a Decree on electronic invoices and documents under the Law on Tax Administration 2019, the provisions of the Decree on electronic invoices and documents will apply.
Thus, according to the General Department of Taxation, businesses, economic organizations, other organizations, business households and individuals are required to use e-invoices under Decree 119/2018 / ND-CP from November 1. / 2020.
Official Letter 2578 / TCT-CS was issued on June 23, 2020.