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red-check Regulations on e-invoices: It is allowable using paper-based until end of June 30th, 2022

Decree No. 123/2020/ND-CPstatus2 dated October 19th, 2020 of the Government on prescribing invoices and records
Posted: 20/10/2020 5:36:24 PM | Latest updated: 27/8/2022 11:06:42 AM (GMT+7) | LuatVietnam: 5069 | Vietlaw: 484
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This Decree comes into force from July 1st, 2022.

Decrees on paper-based invoices and e-invoices of old types, including Decree No. 51/2010/ND-CPstatus1 , Decree No. 04/2014/ND-CPstatus1 shall continue to be valid until end of June 30th, 2022.

Decree No. 119/2018/ND-CPstatus2 is not abrogated, except for Clause 2 and Clause 4 Article 35 relating to effect of Decree No. 51/2010/ND-CPstatus1 , Decree No. 04/2014/ND-CPstatus1 .

Similar to Decree No. 119/2018/ND-CPstatus2 , the transitional regulations of this Decree also regulate that during the period from date of promulgation of this Decree to the date before June 30th, 2022, when tax authorities order business establishments to use into e-invoices of new types, they must follow the tax authority’s request.

Businesses newly established during the period from the date of promulgation of this Decree to June 30th, 2022, if tax authorities do not order them to use e-invoices of new types, they may continue using the e-invoices on old types or self-printed paper-based invoices as previously.

Amendement notes
  • Please be informed that the attached forms are neither translated nor included in the English file.
  • See more the amendments, supplements at Decree No. 41/2022/ND-CP dated June 20th, 2022.
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Related documents

Penalty document

red-check 125/2020/NĐ-CPRegulations on administrative penalties for tax or invoice-related violations

Information

Effective Date 1-Jul-2022
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 484

Files attachment

enflag pdficon ND123_19102020CP[ENGLISH].pdf

Timeline

Invoices

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red-check Regulations on e-invoices: It is allowable using paper-based until end of June 30th, 2022
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blue-check Primary contents on e-invoices
red-check Procedure for sale and issue of separate invoices
blue-check Regarding use of invoices for goods exported on the spot
blue-check From 2015: registration for the use of the Vietnamese text without diacritics on invoices is exempt
blue-check Regarding the use of invoices
blue-check From September 1st, 2014, the value added invoice was not used for exports
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blue-check Making customs declaration for exports, enterprises must submit 2 types of invoice at the same time