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MONTHLY LEGAL NEWS

LEGAL UPDATE NEWSLETTER SEPTEMBER 2018

1. Decree No. 119/2018 / ND-CP dated September 12, 2018 of the Government providing for electronic invoices when selling goods and providing services

Accordingly, this Decree provides for the use of electronic invoices when selling goods and providing services; tasks and powers of tax administration agencies at all levels and agencies and organizations related to the management and use of electronic invoices; rights, obligations and responsibilities of agencies, organizations and individuals in the management and use of electronic invoices.

Here are some important contents of the Decree:

1.1 Complete the use of electronic invoices on November 1, 2020:

- The implementation of electronic invoices in enterprises, economic organizations, business households and individuals must be completed by November 1, 2020 at the latest.

- Businesses, economic organizations, business households and individuals that have issued notices of ordered printing, self-printed invoices or purchased invoices from tax authorities may continue using these services until the end of October 31, 2020. .

- During the period from November 1, 2018 to October 31, 2020, the Government's Decrees 51/2010 / ND-CP and Decree No. 04/2014 / ND-CP remain valid.

1.2 Apply electronic invoices when selling goods and services

For organizations and enterprises:

- Enterprises, economic organizations and other organizations that use electronic invoices with codes of tax authorities when selling goods or providing services, regardless of the value of each sale of goods or provision of services.

- Enterprises doing business in fields such as electricity, petroleum, post and telecommunications, transportation, clean water, credit finance, insurance, healthcare, e-commerce business, supermarket business , commerce and businesses that have or will deal with tax authorities electronically, have accounting software systems that meet the requirements, may use electronic invoices without tax codes of the tax authorities, except cases of high tax risk.

For business households and individuals (business registration):

- Business registration bookkeeping, regular use of 10 or more employees and revenue of the preceding year from 03 (three) billion or more in the field of agriculture, forestry, fisheries, industry , built or had preceding revenue of 10 (ten) billion or more in the field of commerce or services must use electronic invoices with codes of tax authorities.

- Business registration is not required but has made accounting records, if required, electronic invoices with codes of tax authorities may be applied as prescribed.

- Business lines in restaurants, hotels, retail consumer goods, western medicines, providing direct services to consumers in some favorable locations to pilot electronic invoices with codes of tax authorities initialize from cash register connected to tax authority from 2018.

- Business establishments that do not meet the conditions for using e-invoices with codes of tax agencies but need invoices to deliver to customers are provided with e-invoice with codes according to each time of arising ...

For more details of the content of September legal news, please click the attached file to view

Date Submitted: 01/11/2018 View: 22.483 Print the article
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In order to implement the Law on Tax Administration No. 38 / QH14 / 2019, the Ministry of Finance drafted the Government to replace Decree No. 119/2018 / ND-CP on invoices and documents. When the Government promulgates a Decree on electronic invoices and documents under the Law on Tax Administration No. 38 / QH14 / 2019, the provisions of the Decree on electronic invoices and documents will be complied with.
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