Official Letter 2578 / TCT-CS dated 23/6/2020 on the time required to use e-invoices

Dear: Vinh Duc General Hospital Joint Stock Company
(Address: National l1st degreeA, Dien Nam Trung ward, town. Dien Ban, billionsnh Quang Nam
Tax code: 4000407106)

General Department of Taxation received Official Letter No. 180 / CV-BVVĐ dated February 26, 02 of Vinh Duc General Hospital Joint Stock Company on invoice. Regarding this content, the General Department of Taxation has the following opinions:

1. Pursuant to Circular No. 32/2011 / TT-BTC dated 14/03/2011 of the Ministry of Finance guiding the creation, issuance and use of e-invoices for selling goods and providing services.

2. In Article 18 of Circular No. 39/2014 / TT-BTC dated March 31, 03 of the Ministry of Finance guiding the sale of goods and services that are not required to make invoices as follows:

"first. Selling goods or services with a total payment price of less than VND 1 each time, an invoice is not required, unless the buyer requests to make and hand over an invoice.

2. When selling goods or services without making invoices as guided in Clause 1 of this Article, the seller must make a list of retail goods and services. The listing must contain the name, tax identification number and address of the seller, the name of the goods or services, the value of the goods or services sold, the date of making, and the name and signature of the person who made the Statement. Where the seller pays value-added tax by the deduction method, the retail inventory must contain the criteria "value added tax" and "value added tax". Sold goods and services shall be written on the List according to the order of sale within the day (form No. 5.6, Appendix 5 to this Circular).

3. At the end of each day, the business establishment issues a value-added invoice or sales invoice with the amount of goods sold and services provided for the day shown on the total line of the statement, signed and kept transfer to the buyer, other parties to rotate according to regulations. The item "Buyer's name and address" on this invoice will say "retail without invoice". "

3. In Clause 1, Article 4 of the Government's Decree No. 119/2018 / ND-CP dated September 12, 09, providing for principles of the preparation, management and use of e-invoices:

"first. When selling goods or providing services, the seller (except for business households or individuals specified in Clause 1, Article 6 of this Decree) must issue an e-invoice with the tax authority's code or no electronic invoice. code of the tax authority to be delivered to the buyer in the standard data format specified by the tax authority and must contain all contents as prescribed in this Decree, irrespective of the value of each sale or supply. service."

4. In Clause 2, Article 27 of the Ministry of Finance's Circular No. 68/2019 / TT-BTC dated September 30, 09, guiding the transition handling as follows:

"2. From November 01, 11 to October 2018, 31, to prepare facilities and information technology technical infrastructure for registration, use, search and transfer of virtualized data Electronic application as prescribed in Decree No. 10/2020 / ND-CP, while tax authorities have not notified businesses, economic organizations, other organizations, business households and individuals to convert to use. Electronic invoices under the provisions of Decree No. 119/2018 / ND-CP and according to the guidance in this Circular, enterprises, economic organizations, other organizations, business households and individuals still apply invoices according to specified in Decree No. 119/2018 / ND-CP dated May 51, 2010, Decree No. 14/5 / ND-CP dated January 2010, 04 and documents guiding the implementation of Decree No. 2014/17 / ND-CP, Decree No. 01/2014 / ND-CP. ”

Based on the above provisions:

- From November 01, 11 to October 2018, 31, while the tax authority has not announced the conversion company to use e-invoices according to Decree No. 10/2020 / ND-CP and Circular No. 119 / 2018 / TT-BTC, the application of invoices will comply with Decree No. 68/2019 / ND-CP, Decree No. 51/2010 / ND-CP, Circular No. 04/2014 / TT-BTC and Circular No. 39/2014 / TT-BTC.

- From November 01, 11, the application of e-invoices will comply with Decree No. 2020/119 / ND-CP and Circular No. 2018/68 / TT-BTC.

In order to implement the Law on Tax Administration No. 38 / QH14 / 2019, the Ministry of Finance drafted a draft for the Government to replace Decree No. 119/2018 / ND-CP on electronic invoices and documents. When the Government promulgates a Decree on electronic invoices and documents under the Law on Tax Administration No. 38 / QH14 / 2019, the provisions of the Decree on electronic invoices and documents will be complied with.

General Department of Taxation has known Vinh Duc General Hospital Joint Stock Company./.