According to this document, business households and individuals will have access to e-invoices as from July 1, 2022 in the following cases:
- Those paying taxes according to the tax declaration method are required to issue e-invoices;
- If those paying taxes according to the lump-sum tax payment method need to issue invoices, tax authorities may provide them with e-invoices separately on an on-demand basis;
- If those declaring taxes as they arise need to issue invoices, tax authorities may provide them with e-invoices separately on an on-demand basis.
Except in the following cases where paper invoices provided by tax authorities may be used within the maximum period of 12 months as prescribed in clause 1 of Article 14 in the Decree No. 123/2020/ND-CP:
Having no electronic transactions with tax authorities; no IT infrastructure; no accounting software systems; no e-invoicing software enabling use of e-invoices and transmitting e-invoice data to buyers and tax authorities.
This maximum 12-month period existing in a one-off manner starts from:
- July 1, 2022 with regard to business households or individuals that carry on business before July 1, 2022;
- Or the date of registration for use of invoices with regard to business households and individuals that set up in business from July 1, 2022.
Circular No. 78/2021/TT-BTC is entering into force as of July 1, 2022.
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