As stated in this Official Dispatch, during the period from November 1, 2018 to October 31, 2020, the Decree No. 51/2010/ND-CP and the Decree No. 04/2014/ND-CP prescribing invoices for sale of goods and provision of services remain in effect.
This means that, during the period from November 1, 2018 to October 31, 2020, if enterprises use up externally printed invoices of which release has been informed and wish to continue to use externally printed invoices appropriate to actual conditions of these enterprises, they may continue to use externally printed invoices.
Use of externally printed invoices is subject to the Decree No. 51/2010, the Decree No. 04/2014 and may be continued until the date of change to electronic invoices under the Decree No. 119/2018.
Especially, this Official Dispatch specifies that the Ministry of Finance will issue the Circular providing guidance on implementation of the Decree No. 119/2018 prescribing use of electronic invoices for sale of goods and provision of services.
For more details, please read the Official Dispatch No. 4311/TCT-CS dated November 5, 2018 of the General Department of Taxation.
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