On 12 September 2018, the Government issued Decree No. 119/2018/ND-CP (“Decree 119”) regulating about electronic invoice when selling goods and providing services, effective from 01 November 2018 as follow:

Accordingly, when selling goods or providing services, sellers (except for business households and individuals specified in Clause 6, Article 12 of this Decree 119) shall have to make electronic invoices with codes of tax authority or without codes of tax authority for delivery to the buyer in the standard data format prescribed by the tax office and must fill fully contents prescribed in Decree 119, irrespective of the value of each sale of goods or provision service.

In cases when using cash registers, seller shall register the use of electronic invoices created from cash registers connected with electronic data transmission with tax authority.

For the period from 1 November 2018 to 31 October 2020, Decrees No. 51/2010 /ND-CP (“Decree 51”) dated 14 May 2010 and No. 04/2014 /ND-CP (“Decree 04”) dated 17 January 2014 of the Government regulating invoices for the sale of goods and provision of services is still valid.

If enterprises, economic organizations, business households and individuals have announced about issuing invoice ordered printing or self-printed invoices, or invoices purchased from tax offices for use before 1 November 2018, they will allow continue to use the above mentioned invoices until the end of October 31, 2020 and implement the invoice procedures as stipulated in Decree 51 and Decree 04.

In the period from 1 November 2018 to 31 October 2020, in case of transformed to use electronic invoice with codes according to the tax authority’s notification, if the business establishments fail to fully satisfy the conditions of technology infrastructure and continues to use invoices in the above forms, the business establishments shall send invoice data to the tax office according to Form No. 03 in Decree 119 together with value added tax declaration forms.