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Official Letter No. 2576/TCT-CS dated June 23rd 2020 of the General Department of Taxation about Guidance on duration for applying electronic invoice.

  • According to General Department of Taxation, from November 01st 2018 to October 31st 2020, while the tax authority has not announced on converting to use e-invoices according to Decree No. 119/2018/ND-CP and Circular No. 68/2019/TT-BTC, the enterprise still complies with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP, Circular No. 39/2014/TT-BTC and Circular No. 32/2011/TT-BTC.
  • From November 01st 2020, the application of e-invoices will comply with Decree No. 119/2018/ND-CP and Circular No. 68/2019/TT-BTC.
  • In order to implement the Law on Tax Administration No. 38 / QH14 / 2019, the Ministry of Finance has drafted for the Government to replace Decree No. 119/2018 / ND-CP on electronic invoices and documents. When the Government issues a Decree on electronic invoices and documents under the Law on Tax Administration No. 38 / QH14 / 2019, the enterprise shall comply with this Decree.

Please kindly find detail in the attached file.

20200623_CV2576_TCT huong dan thoi han ap dung HDDT

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