Pursuant to this document, businesses established during the period from November 1, 2018 to October 31, 2020 will implement regulations on electronic invoices as follows:
- If tax agencies have not informed use of electronic invoices in accordance with the Decree No.119, businesses may apply for permission to issue internally printed invoices, electronic invoices at their discretion or purchase invoices of tax agencies for use and implementation of administrative procedures referred to in:
+ Decree No. 51/2010/ND-CP dated May 14, 2010;
+ Decree No. 04/2014/ND-CP dated January 17, 2014.
- If tax agencies inform use of electronic invoices in accordance with the Decree No. 119 but fail to meet technological infrastructure requirements for registration of issuance of invoices as provided in the Decree No. 51 and 04 mentioned above, businesses may send invoice data to tax agencies by using the Form No. 03 in the Appendix to the Decree No. 119 and submit VAT declarations.
In the course of implementation of the Official Dispatch No. 4763/TCT-CS, should there be any difficulty likely to arise, the provincial Departments of Taxation must report to the General Department of Taxation for its further instructions.
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