The deadline for registering for electronic invoices is 2020 or 2022, which is a concern for many businesses and accountants today. To help businesses feel secure in using electronic invoices, the Ho Chi Minh City Tax Department has responded in detail in Official Dispatch No. 4356/CT-TTHT.
>> Viewpoints of the General Department of Taxation on the deadline for applying electronic invoices
>> Converting paper invoices to electronic invoices, what do businesses get and what do they need to prepare?
>> Instructions for notifying the first issuance of electronic invoices online
Table of Contents Hide
1. What makes businesses wonder about the deadline for registering for electronic invoices?
2. Official dispatch No. 4356/CT-TTHT: Ho Chi Minh City Tax Department guides on the deadline for registering electronic invoices
What makes businesses wonder about the deadline
for registering for electronic invoices?
On September 12, 2018, the Government officially issued Decree 119/2018/ND-CP on electronic invoices, effective from November 1, 2018. The most notable content is the regulation on the mandatory period for using electronic invoices:
“The implementation of electronic invoices australia telegram data and electronic invoices with tax authority codes as prescribed in this Decree shall be completed for enterprises, economic organizations, other organizations, households and business individuals no later than November 1, 2020”.
Consistent with the above provisions
Clauses 3 and 4, Article 26, Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on electronic invoices of the Ministry the product owner generates and tests hypotheses of Finance also clearly states:
“From November 1, 2020, enterprises, economic organizations, other organizations, households and business individuals must register to apply bulk data electronic invoices according to the instructions in this Circular.
From November 1, 2020, the Circulars and Decisions of the Ministry of Finance mentioned in Clause 2 of this Article shall cease to be effective”
The above two regulations have demonstrated the high consensus of the Government and the Ministry of Finance in the roadmap for applying electronic invoices. Accordingly, 100% of eligible business units are required to convert from paper invoices to electronic invoices from November 1, 2020.
Retail electronic invoice
However, at the recent session, the National Assembly passed the Law on Tax Administration (amended). Chapter X of the Law on Tax Administration 2019 stipulates the application of electronic
invoices and documents with some similar
contents as prescribed in Decree No. 119/2018/ND-CP. However, Article 151 on the effective date of this Law states: The contents on electronic invoices and documents will take effect from July 1, 2022. Agencies and organizations are encouraged to implement the provisions on electronic invoices in this Law before July 1, 2022.
This has caused businesses to be confused. About the roadmap for applying e-invoices as. Well as the deadline for registering. To use e-invoices. Upon receiving this question. From tetra pak vietnam, the ho chi minh city tax department. Has provided specific instructions. In official dispatch no. 4356/ct-ttht dated may 5 2020.