1. Compulsory use of e-invoices for businesses from November 1, 2020

Enterprises must complete the implementation of e-invoices by November 1, 2020. Specifically, the use of invoices by business establishments from November 1, 2018 to November 1, 2020 is done as follows:

– Business establishments that have notified the issuance of e-invoices without a code or have registered for an e-invoice with a tax authority’s code before November 1, 2018 will continue to use them.

– Business establishments that have announced the issuance of ordered invoices, self-printed invoices, or purchased invoices from tax authorities for use before November 1, 2018: they may continue to use them until the end of the day. October 31, 2020 and carry out invoice procedures as prescribed in Decrees: No. 51/2010/ND-CP and No. 04/2014/ND-CP.

During the period from November 1, 2018 to October 31, 2020: in case the tax authority notifies the business establishment to convert to apply e-invoices with code if the business establishment has not met the conditions Regarding information technology infrastructure, if they continue to use invoices in the above forms, the business establishment shall send invoice data to the tax agency (under Form No. 03 Appendix issued with Decree 119). /2018/ND-CP) along with the submission of a value-added tax return.

– Newly established business establishments between November 1, 2018 and October 31, 2020, in case the tax authority announces the application of electronic invoices, the business establishment shall: The business shall comply with the instructions of the tax authority.

In case the conditions for information technology infrastructure are not satisfied but continue to use invoices as prescribed in Decrees: No. 51/2010/ND-CP and No. 04/2014/ND-CP, the following procedures shall be followed. business establishments mentioned in Clause 2 (above).

2. Guide enterprises to use e-invoices

Contents of instructions on: initialization of e-invoices; form of sending, saving files and format of e-invoices; convert e-invoices into paper vouchers; on buyer signatures on e-invoices and e-invoicing with more than one page number of lines.

3. Instructions for handling e-invoices that have been made but have errors

The content of instructions on how to handle e-invoices with or without the tax authority’s code has errors in the following cases: e-invoices have not been sent to the buyer with errors detected or have been sent to the buyer Just discovered the error…

4. Solve problems about Buyer’s signature on e-invoice

Currently, in the process of using e-invoices, there are actually many problems with the buyer’s signature, such as:

There are many units that use e-invoices that do not have the electronic signature of the buyer and also do not have any documents attached such as the contract… is such an invoice valid? And in order to be exempted from the buyer’s signature, does the business need to send an official dispatch to the Tax Department to apply for an exemption or automatically apply if it meets the conditions?

For details, call: 0981.350.666-0248.587.0666

5. Distinguishing e-invoices with and without identification numbers of tax authorities

Distinctive contents on: definition; object of use; how to register to use; how to make an invoice; issue invoice code; methods of sending and receiving invoices as well as handling errors on electronic invoices.

6. Distinguish between Printed e-invoices and invoices converted from e-invoices?

The difference between the printed version when looking up an e-invoice or an invoice converted from an e-invoice is shown through basic features such as: in essence (both are messages of the e-invoice shown in the text). paper but it is NOT an ELECTRONIC INCLUDE) or different in terms of managing printouts/managing converted invoices; About the content and about the purpose of use…

7. Distinguish between illegal use of invoices and illegal use of invoices

Within the scope of this article, we will provide you with a way to distinguish: which cases are illegal use of invoices, which cases are illegal use of invoices and how to handle violations in the this case.

8. Cancel paper invoices when starting to use e-invoices with code

According to the provisions of Clause 3, Article 14 of Decree 119/2018/ND-CP, from the time of using e-invoices with tax authority’s code, enterprises must destroy unused paper invoices. .

Procedures for canceling paper invoices are carried out in accordance with Article 29 of Circular 39/2014/TT-BTC.

Note: The time limit for invoice cancellation is 30 days from the date of notification to the tax authority. In case the tax authority has notified that the invoice is expired (except for the case of notice due to the implementation of measures to enforce tax debt), the enterprise must cancel the invoice, the time limit for the cancellation of the invoice is 10 days from the date of application. from the date the tax authority announces the expiry of the use value or from the date on which the lost invoice is recovered.

9. Many businesses are allowed to issue e-invoices without codes

When selling goods and providing services, enterprises doing business in the following fields may issue e-invoices without tax authority’s code such as:

– Electricity sector; Petroleum; post and Telecommunication; air, road, rail, sea, water transport; Clean water;

-Credit financing; insurance; medical;

– E-commerce business; supermarket business; Traders and businesses, economic organizations have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software system, invoicing software e-invoices to create and look up e-invoices, store e-invoice data in accordance with regulations, and ensure the transmission of e-invoice data to buyers and to tax authorities.

Note:  If an enterprise does business in the above fields but is subject to high tax risks, it must use e-invoices with the tax authority’s code when selling goods or providing services, regardless of value. each sale of goods or provision of services.

10. Summary of forms for enterprises to use e-invoices

According to the provisions of Decree 119/2018/ND-CP, 07 forms are required when using e-invoices; include: