Regulations on the mandatory time limit for using e-invoices according to the roadmap in Decree 119/2018/ND-CP

According to Article 36 of Decree 119/2018/ND-CP, the mandatory use of e-invoices is as follows:

1. For enterprises, economic organizations , business households and individuals that have notified the issuance of ordered invoices, self-printed invoices, or purchased invoices from tax authorities for use before the date of this Decree. 119/2018/ND-CP takes effect (before November 1, 2018)

+ To continue to use ordered invoices, self-printed invoices and purchased invoices until the end of October 31, 2020.

+ However: 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 the code if the business establishment has not If the business establishment meets the requirements for information technology infrastructure, if it continues to use invoices in the above forms, the business establishment shall send invoice data to the tax authority according to Form No. 03 in the Appendix enclosed herewith. Decree 119/2018/ND-CP along with the submission of value added tax returns. The tax authority builds the invoice data of business establishments to put in the invoice database and post it on the portal of the General Department of Taxation for looking up invoice data.

You can view and download form 03 here:

Form No. 03 – Data declaration of invoices, documents of goods and services sold

2. For new business establishments established  between November 1, 2018 and October 31, 2020, in case the tax authority informs the business establishment to apply e-invoices according to regulations specified in Decree 119/2018/ND-CP, business establishments shall comply with the guidance of tax authorities. If you do not meet the requirements for information technology infrastructure, but continue to use invoices (self-printed/ordered/purchased) (paper invoices), you must also send invoice data to the tax authority. according to Form No. 03 Appendix issued with Decree 119/2018/ND-CP together with the submission of value-added tax declaration.

3. For public non-business organizations  (public educational institutions, public medical establishments) that have used the receipts, they will continue to use the used receipts and convert to invoices. electronic money (or electronic money receipt) according to the roadmap of the Ministry of Finance.

Compulsory use of e-invoices

The roadmap for mandatory use of e-invoices is as follows:

From November 1, 2018:

* Object 1: Businesses that are using e-invoices:

– Continue to use e-invoices

* Object 2: Businesses that are using paper invoices (self-printed/ordered/purchased invoices)

– To continue to use ordered invoices, self-printed invoices and purchased invoices until the end of October 31, 2020.

According to Official Letter No. 4311/TCT-CS dated 5/11/2018 of the General Department of Taxation on the implementation of e-invoices:

In case, from November 1, 2018 to October 31, 2020, the Company uses up all the ordered invoices that have been announced for issuance and still has the need to continue using the ordered invoices in accordance with the actual conditions. If the company’s business is economically viable, they will continue to apply ordered and used invoices until they switch to using e-invoices according to the provisions of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government.

– If the tax authority announces the conversion to electronic invoices:

+ Case 1:  If the enterprise satisfies the conditions for information technology infrastructure, it will switch to applying e-invoices.

+ Case 2:  If the enterprise has not yet met the requirements for information technology infrastructure, it may continue to use invoices in the old form (self-printed/order-printed invoices) but must send Form No. 03 – Form No. declare data of invoices and documents of goods and services sold to tax authorities.

* Subject 3: Newly established businesses (from November 1, 2018 to October 31, 2020)

– Issuance and use of printed, self-printed or purchased invoices of CQT (paper invoices)

– If the tax authority notifies the business establishment to apply e-invoices:

+ Case 1:  If the enterprise satisfies the conditions for information technology infrastructure, it shall follow the instructions of the tax authorities (e-invoices are applied).

+ Case 2:  If the enterprise has not yet met the requirements for information technology infrastructure and continues to use paper invoices (self-printed/order-printed invoices), it must send Form No. 03 – Invoice data declaration form. , documents of goods and services sold to the tax office.

From November 1, 2020:

It is compulsory for all businesses to use e-invoices

4. The question many people are interested in:

Enterprises that have been using the form of printed / self-printed invoices, now want to use more electronic forms of invoices, can they?

According to Clause 3, Article 7 of Circular 32/2011/TT-BTC guiding the creation, issuance, use and management of e-invoices when selling goods or providing services:

Business organizations can simultaneously create many different forms of invoices (self-printed invoices, ordered invoices, electronic invoices) and must notify the issuance of each form of invoice according to regulations.

However, it should be noted that: In case of sale of goods or provision of services, for each sale of goods or provision of services, a business organization only uses one (01) form of invoice, specifically: if a business organization uses self-printed invoices for the sale of goods or provision of services, it shall not use ordered invoices or electronic invoices for such goods sale or service provision; if using electronic invoices, do not use self-printed invoices or ordered invoices; if using ordered invoices, do not use e-invoices or self-printed invoices.