Form No. 03 according to Decree 119/2018/ND-CP is the form of Declaration of data on invoices and documents of goods and services sold. The following article will provide form No. 3 and instructions for taxpayers to use this form.
>> Forms No. 01 and 02 of the Appendix issued with Decree 119/2018/ND-CP
>> Summary of electronic invoice forms by industry sector
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1. In which cases must Form No. 3 under Decree 119/2018/ND-CP be submitted to the Tax Authority?
2. Download form No. 03 – Declaration of data on invoices, documents of goods and services sold
1. In which cases must Form No. 3 under Decree 119/2018/ND-CP be submitted to the Tax Authority?
Pursuant to Clause 2, Article 36, Decree 119/2018/ND-CP regulating the handling of electronic
invoice transitions which stipulates as follows
From November 1, 2018 to October 31, 2020, in case the tax authority notifies a business establishment to convert to apply electronic invoices with codes, if the business establishment does not meet the requirements on information technology infrastructure but continues to use invoices in the above forms, the business establishment belgium telegram data shall send invoice data to the tax authority according to Form No. 03 of the Appendix issued with this Decree together with the submission of the value-added tax declaration. The tax authority shall build invoice data of business establishments to enter into the invoice database and post it on the General Department of Taxation’s Electronic Information Portal to
serve the purpose of looking up invoice data.
Pursuant to Clause 4, Article 27, Circular 68/2019/TT-BTC also stipulates:
In case the tax authority notifies how well the product meets the technical specifications the conversion to apply electronic invoices with tax authority codes, if the public service organization (public educational institution, public medical facility) does not meet the conditions on information technology infrastructure but continues to use bulk data Invoice cum Invoice Receipt according to the provisions of the Decrees: No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND-CP dated January 17, 2014 of the Government regulating invoices for the sale of goods and provision of services, then the invoice data shall be transferred to the tax authority according to Form No. 03 of the Appendix issued with Decree No. 119/2018/ND-CP together with the
submission of the value-added tax declaration.
In case of meeting the conditions on information technology infrastructure, public service organizations (public educational institutions, public medical facilities) shall register to use electronic invoices with tax authority codes or electronic invoices without tax authority codes according to the provisions of Articles 8 and 13 of this Circular.Woman doing accounting
With the above regulation, many units will certainly
wonder: If during the period from November 1, 2018 to October 31, 2020, if the unit has not received + In case the tax authority notifies the business establishment to convert to apply electronic invoices with codes, if the business establishment does not meet the requirements on information technology infrastructure but continues to use invoices in the current forms, the business establishment shall send invoice data to the tax authority according to Form No. 03 of the Appendix issued with this Decree together with submitting the value added tax declaration.
+ During the period when the tax authority has not yet announced the conversion to apply electronic invoices with codes, the business establishment does not have to send invoice data to the tax authority according to Form No. 03 of the Appendix issued with Decree 119/2018/ND-CP. However, the business establishment must still make a list of goods, invoice data, and documents of goods and.