stop-check The provisions on invoice from June 1, 2014

Circular No. 39/2014/TT-BTCstatus1 dated March 31, 2014 of the Ministry of Finance providing guidance on the implementation of the Government's Decree No. 51/2010/ND-CPstatus1 dated May 14, 2010 and the Government's Decree No. 04/2014/ND-CPstatus1 dated January 17, 2014 on invoices for goods sale and service provision.
Posted: 13/5/2014 8:29:54 AM | Latest updated: 22/1/2022 9:06:04 AM (GMT+7) | LuatVietnam: 3476 | Vietlaw: 153

In comparison with current provisions, there are some major adjustments in this Circular as follows:

- Annulling the mode of export invoice, by which value added invoice and sale invoice are used for goods sale and service provision (clause 2, Article 3)

- The use of self-printed invoices is only reserved for enterprises operating in industrial parks, economic zones, export-processing zones or hi-tech parks and enterprises having at least VND 15 billion of chartered capital. Particularly, enterprises that newly established as from June 1, 2014 with the chartered capital of under VND 15 billion buying fixed assets with the value of at least VND 1 billion may print invoices themselves for goods sale and service provision (clause 1, Article 6)

- Enterprise paying tax by the credit method; enterprises with high risks related to tax are compulsory to buy invoices of tax authorities (clause 1, Article 11)


This Circular takes effect on June 01, 2014. To annul Circular No. 64/2013/TT-BTCstatus1 dated May 15, 2013. The previous regulations on invoices that are contrary to this Circular are annulled. Other documents on invoices that are not contrary to this Circular are still effective.

From June 1, 2014, tax authorities shall not receive the notice on export invoice issuance. In order to use outstanding export invoices, enterprises must register the outstanding numbers of export invoices to tax authorities before July 31, 2014 (according to the form No. 3.12 in Annex 3 issued together with this Circular). The export invoices which have not been registered yet or registered after July 31, 2014 shall be destroyed.

Enterprises that are using self-printed invoices, invoices printed on order before the effective date of this Circular may still create self-printed invoices, invoices printed on order if they do not transfer to buy invoices of tax authorities as from the effective date of this Circular.

Effective notes
  • See more the amendments, supplements at these documents:
  • - Circular No. 119/2014/TT-BTCstatus2 dated August 25th, 2014.
  • - Circular No. 26/2015/TT-BTCstatus2 dated February 27th, 2015
  • - Circular No. 37/2017/TT-BTCstatus1 dated April 27th, 2017.
  • This Circular shall be expired from November 1st, 2020, replaced by Circular No. 68/2019/TT-BTCstatus1 dated September 30th, 2019.
  • This Circular shall be extended to June 30th, 2022, according to Circular No. 88/2020/TT-BTCstatus1 dated October 30th, 2020.
  • This Circular shall be expired from July 1st, 2022, replaced by Circular No. 78/2021/TT-BTC dated September 17th, 2021.
Ms. Phuong Thao (
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Related documents

Penalty document

stop-check 176/2016/TT-BTCAmendments, supplements to the regulations on penalties for invoice – related administrative violations
stop-check 10/2014/TT-BTCGuiding the penalties for invoice-related administrative violations


Effective Date 1-Jun-2014
ExpiredDate 1-Jul-2022
Published Vietlaw's Newsletter No. 153
Văn bản thay thế

follow 78/2021/TT-BTC - Guidelines on creation and use of e-invoices of new type

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