Guidelines on electronic invoices – The Ministry of Finance has just issued Circular 68/2019 / TT-BTC guiding the implementation of a number of articles of Decree 119/2018 / ND-CP on electronic invoices.
Accordingly, instructing some contents of e-invoices, including: content of electronic invoices, time of making electronic invoices, format of electronic invoices, application of electronic invoices, service provision. e-invoice, manage and use e-invoices, build and manage e-invoice databases and provide e-invoice services.
In which, the content of electronic invoice includes:
– Name of invoice, symbol of invoice, symbol of invoice serial number and invoice number;
– Name, address and tax code of the seller;
– Guidelines on electronic invoices
– Name, address and tax code of the buyer (if the buyer has a tax code);
– Name, unit, quantity, unit price of goods and services; into money without value added tax, value added tax rate, total amount of value added tax according to each tax rate, total value added tax amount, and total payment amount already included value added tax increase;
– Digital and electronic signatures of sellers and buyers;
– Time of electronic invoicing;
– Code of the tax authority for electronic invoices with the code of the tax authority as prescribed in Clause 5 Article 3 of Decree 119/2018 / ND-CP;
– Fees and charges belonging to the state budget, trade discounts, promotions (if any) under the guidance at Point d.3, Clause 1, Article 3 of Circular 68/2019 / TT-BTC and other relevant contents. (if).
Implementation effect: Circular 68/2019 / TT-BTC takes effect from November 14, 2019.
– From November 14, 2019 to October 31, 2020, the following documents of the Ministry of Finance are still effective: Circular 32/2011 / TT-BTC; Circular 191/2010 / TT-BTC; Circular 39/2014 / TT-BTC (amended and supplemented by Circular 119/2014 / TT-BTC, Circular 26/2015 / TT-BTC); Decision 1209 / QD-BTC dated June 23, 2015, Decision 526 / QD-BTC dated 16 April 2018; Decision 2660 / QD-BTC dated 14/12/2016; Circular 37/2017 / TT-BTC.
– From November 1, 2020, businesses, economic organizations, other organizations, business households and individuals must register to apply e-invoices according to the guidance in Circular 68/2019 / TT. -BTC.
– From November 1, 2020, the Circulars and Decisions of the Ministry of Finance stated in Clause 2, Article 6 of Circular 68/2019 / TT-BTC cease to be effective.