The Latest Electronic Invoice Application Roadmap

  • 02/11/2020 15:00


According to Article 59, Decree 123/2020 / ND-CP, abolishing the regulation "mandatory to use e-invoices from November 1, 2020" in Decree 119, specifically as follows:

"1. This Decree takes effect on July 1, 2022, and encourages agencies, organizations and individuals that meet information technology infrastructure conditions to apply regulations on electronic invoices and documents. of this Decree before July 1, 2022.


3. To annul Clauses 2 and 4, Article 35 of the Government's Decree No. 119/2018 / ND-CP dated September 12, 2018, on electronic invoices from November 1, 2020 "


Article 35 of Decree 119: Entry into force

1. This Decree comes into force from November 1, 2018.

2. The implementation of e-invoices and electronic invoices bearing the tax authority's code according to the provisions of this Decree will be done by enterprises, economic organizations, other organizations, households and fish. business people by November 1, 2020.


4. From November 1, 2020, the Government's Decrees No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND-CP dated January 17, 2014 on invoices for selling goods and providing services are no longer effective.


Besides, decrees such as Decree 51/2010 / ND-CP (regulations on invoices for goods and services); Decree 04/2014 / ND-CP amending and supplementing a number of articles of Decree 51/2010 / ND-CP (regulations on invoices for goods and services) continues to be effective until the date of June 30, 2022.


Thus, according to this Decree, the compulsory invoice use roadmap from November 1, 2020 in Decree 119 will be changed to:

- Before July 1, 2022

  • Only required for businesses notified by tax authorities to convert to use e-invoices that meet information technology infrastructure requirements.

(According to Clause 2 Article 59; Clause 1.2 Article 60)

- From July 1, 2022: E-invoices are required, except for the following cases

  • Enterprises, economic organizations, business households and individuals specified in Clause 1, Article 14 of this Decree in case enterprises, economic organizations, business households or individuals do not conduct transactions with tax authorities. by electronic means, no information technology infrastructure, no accounting software system, no electronic invoicing software to use e-invoices and to transmit e-invoice data to buyers and to the tax office.
  • Enterprises, economic organizations, business households and individuals buy invoices from tax authorities for a period of up to 12 months, and at the same time, tax authorities have solutions to gradually convert to electronic invoices. When switching to e-invoices, businesses, economic organizations, business households and individuals will register to use e-invoices with the code of the tax authority or the electronic invoices do not have the code tax authorities (if all conditions are met) as prescribed in Article 15 of this Decree.
  • Enterprises, economic organizations, households and individuals doing business during the time the information technology infrastructure system issues invoices of tax authorities have problems as prescribed in Clause 2, Article 20 of this Decree.
  • Use invoices for selling public assets when disposing of public property (paper invoices ordered by the Ministry of Finance)
  • The National Reserve Sale Invoice when selling National Reserve (paper invoice) as prescribed in Circular 16/2020 / TT-BTC and there is no notice to convert the application of electronic invoices.



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