E-INVOICING COMPULSORY FROM NOVEMBER 2020

Doanh nghiệp sử dụng hóa đơn tự in, hóa đơn in sẵn hoặc hóa đơn mua của cơ quan thuế trước ngày Nghị định này có hiệu lực được tiếp tục sử dụng hóa đơn đến ngày 31/10/2020

Từ ngày 1 tháng 11 năm 2020, hóa đơn điện tử phải được sử dụng. Trong thời gian từ ngày 1 tháng 11 năm 2018 đến ngày 31 tháng 10 năm 2020, doanh nghiệp được cơ quan thuế thông báo phải chuyển sang sử dụng hóa đơn điện tử có mã xác minh của cơ quan thuế (có thể là doanh nghiệp có rủi ro cao). hệ thống công nghệ (CNTT) không đủ tiêu chuẩn hóa đơn điện tử, phải nộp Mẫu 03 (ban hành kèm theo Nghị định), trong đó có thông tin về hoá đơn GTGT đầu ra cho cơ quan thuế cùng với tờ khai thuế GTGT.

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HÀ NỘI — E-invoicing will be compulsory for all enterprises from November 1st 2020 following Decree 119/2018/ND-CP approved by the Government on September 12.

The Decree will take effect from November 1st this year.

Accordingly, enterprises already using e-invoices with or without tax verification codes before the effective date of the Decree will continue using such e-invoices.

Enterprises using self-printed invoices, pre-printed invoices or purchased invoices from the tax authorities before the effective date of the Decree will be allowed to continue using such invoices until October 31st 2020.

From November 1st 2020, e-invoices must be used. During the period from November 1st 2018 to October 31st 2020, for enterprises which are notified by the tax authorities that they must switch to use e-invoices with verification codes of the tax authorities (presumably high risk enterprises), if the enterprises’ information and technology (IT) systems are not qualified to adopt e-invoicing, they must submit Form 03 (promulgated together with the Decree) which contains information regarding output VAT invoices to the tax department together with the VAT return.

Enterprises established during the period from November 1st 2018 to October 31st 2020, if instructed by the tax department, shall apply e-invoicing according to this Decree, or follow the guidance for enterprises whose IT systems are not qualified to adopt e-invoicing as mentioned above.

Public organisations such as public schools and clinics using receipts will be allowed to continue using receipts and these organizations will switch to e-invoices/e-receipts according to the timeframe of the Ministry of Finance (MoF).

Before using e-invoices (either with or without verification codes), enterprises must register and obtain approval from the tax authorities via the web portal of the General Department of Taxation (GDT).

E-invoices can be issued and digitally signed by the seller via the e-invoicing system of e-invoice solution providers. For e-invoices with verification codes, they can also be issued and digitally signed by the seller via the web portal of the GDT. E-invoices shall be sent from sellers to buyers via an electronic method as agreed by both parties.

MoF implemented pilot use of e-invoices on 200 businesses including both those with and without verification codes. — VNS


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