The General Department of Taxation issued Official Letter 2578/TCT-CS dated June 23, 2020 answering questions about the mandatory time to use e-invoices.
– On September 12, 2018, the Government issued Decree 119/2018/ND-CP, which stipulates:
“Article 35. Implementation effect
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3. During the period from November 1, 2018 to October 31, 2020, Decrees: No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND-CP dated May 17 In January 2014, the Government’s regulations on invoices for selling goods and providing services are still valid.
4. From November 1, 2020, Decrees: No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND-CP dated January 17, 2014 of the Government regulating on Invoices for selling goods or providing services are no longer valid.”
On June 13, 2019, at the 9th session of the XIV National Assembly, the Law on Tax Administration was passed, which stipulates:
“Article 151. Implementation effect
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2. This Law’s regulations on electronic invoices and documents take effect from July 1, 2022; encourage agencies, organizations and individuals to apply the regulations on electronic invoices and documents of this Law before July 1, 2022.”
The Ministry of Finance issued Circular 68/2019/TT-BTC dated September 30, 2019 which stipulates:
“Article 26. Implementation effect
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2. From November 1, 2018 to October 31, 2020, to prepare physical and technical infrastructure conditions for information technology to register, use, look up and transfer data make e-invoices according to the provisions of Decree No. 119/2018/ND-CP, while the tax authority has not yet notified enterprises, economic organizations, other organizations, business households and individuals converting to Using e-invoices according to the provisions of Decree No. 119/2018/ND-CP and the guidance in this Circular, enterprises, economic organizations, other organizations, business households and individuals still apply invoices. applications as prescribed in Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 and documents guiding the implementation of Decree No. 51 /2010/ND-CP, Decree No. 04/2014/ND-CP.”
Therefore, many organizations and individuals wonder whether the mandatory time to implement e-invoices is November 1, 2020 according to Decree 119 or from July 1, 2022 according to the Law on Tax Administration 2019.
Regarding the above question, in Official Letter 2578/TCT-CS dated June 23, 2020, the General Department of Taxation replied as follows:
- From November 1, 2018 to October 31, 2020, while the tax authority has not notified the Company to convert to using electronic invoices according to Decree 119/2018/ND-CP and Circular 68/2019/ TT-BTC, the application of invoices shall comply with Decree 51/2010/ND-CP, Decree 04/2014/ND-CP, Circular 39/2014/TT-BTC and Circular 32/2011/TT- BTC.
- From November 1, 2020, the application of e-invoices shall comply with Decree 119/2018/ND-CP and Circular 68/2019/TT-BTC.
- The Ministry of Finance drafts and submits to the Government to replace Decree 119/2018/ND-CP regulating electronic invoices and documents to guide the Tax Administration Law 2019.
When the Government promulgates the Decree on electronic invoices and documents under the Tax Administration Law 2019, the provisions of the Decree on electronic invoices and documents shall be followed.
Thus, according to the General Department of Taxation, businesses, economic organizations, other organizations, business households and individuals are required to use e-invoices according to Decree 119/2018/ND-CP from November 1. 2020.
Official Dispatch 2578/TCT-CS was issued on June 23, 2020.
