On December 10, 2019, the General Department of Taxation issued Official Letter 5160 / TCT-DNL on the pilot implementation of electronic invoices with verification codes of tax authorities.
In this regard, the General Department of Taxation gives the following opinion:
– During the period from November 1, 2018 to October 31, 2020, the tax authority has not notified the converted enterprise to use electronic invoices according to Decree 119/2018 / ND-CP dated 12 / 9/2018 and Circular 68/2019 / TT-BTC dated September 30, 2019, enterprises still apply electronic invoices in accordance with Decree 51/2010 / ND-CP dated May 14, 2010, Decree 04 / 2014 / ND-CP dated January 17, 2014 and documents guiding its implementation.
Under the provisions of Clause 5, Article 5 of Decree 51/2010 / ND-CP, enterprises may use many different types of invoices. The state encourages the use of electronic invoices.
– The General Department of Taxation recognizes problems to have appropriate solutions when implementing electronic invoices in accordance with Decree 119/2018 / ND-CP.
See detailed instructions in Official Letter 5160 / TCT-DNL dated 10/12/2019.