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On September 30th, 2019 Ministry of Finance has issued Circular No. 68/2019/TT-BTC taking effect from November 14th, 2019 as guidance on implementation of some article of Decree No. 119/2018/ND-CP on electronic invoices (“e-invoices”). Then on October 15th, 2019 General Department of Taxation has issued Official Letter No. 4178/TCT-CS as introduction of some article of Circular No. 68/TT-BTC as below:
1. Contents of electronic invoices:
2. Some cases e-invoices are not required to fulfill adequate information:
3. Electronic invoice format
4. Application of electronic invoice
5. Use of authenticated invoices in case of high tax risk
6. Use of authenticated invoices when each time of incurring
7. Use of electronic invoice in case of goods and services exporting
8. Suspension of use of authenticated and unauthenticated electronic invoices
9. Processing erroneous authenticated/ unauthenticated electronic invoices
10. Transmission of electronic invoice data to tax authorities
+ Data transmission method in form of Data electronic invoice summary (specified in Appendix 2 attracted Circular No. 68/2019/TT-BTC) shall be applied in service provision in the following fields: postal and telecommunications, insurance, finance and banking, air transport; Sale of electricity, clean water if customers’ codes or TINs are available; sale of goods/services to individual buyers whose name and address are not required on the invoices; sale of oil and gas to non-business individuals. Time of transmission and deadline for submission of VAT return are stipulated in Law on tax administration and implementing documents.
+ Adequate information transmission method is applied for another cases. Time of data transmission is when fulfilling sufficiently contents of invoice and invoice is simultaneously sent to customer and tax authority.
+ Form of data transmission: Directly or indirectly via provider of electronic invoice-related services.
11. Handling problems when using authenticated invoices
+ Circular No. 32/2011/TT-BTC dated December 1st, 2010;
+ Circular No. 39/2014/TT-BTC dated March 31st, 2014;
+ Decision No. 1209/QD-BTC dated June 23rd, 2015;
+ Decision No. 2660/QD-BTC dated December 14th, 2016;
+ Circular No. 37/2017/TT-BTC dated April 27th, 2017.