The Decree takes effect from July 1, 2022.
It is noteworthy that Decree 51/2010/NĐ-CP and Decree 04/2014/NĐ-CP on paper invoices and e-invoices continue to be effective until the end of June 30, 2022.
Decree 119/2018/NĐ-CP is still not abolished, only 2 clauses including Clause 2 and Clause 4 Article 35 are removed related to the effectiveness of Decree 51/2010/NĐ-CP, Decree 04/2014/NĐ-CP.
As same as Decree 119/2018/NĐ-CP, the transition provisions of this Decree also states that between now and June 30, 2022, if the tax authority forces any enterprises to use new e-invoice, enterprises will have to implement.
As for newly established enterprises in the period from now to June 30, 2022, if tax authorities do not require the use of new e-invoices, they can still use old e-invoices or paper self-print invoices as before.
Please kindly find detail in the attached file.