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Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.

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.



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