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It is expected that by the end of 2021, the electronic invoice system will be deployed in advance at tax departments in 6 provinces and cities (Hanoi, Ho Chi Minh City, Quang Ninh, Hai Phong, Phu Tho and Binh Dinh) in order to completely prevent fraud on paper invoices.
According to the provisions of Decree 123/2020/ND-CP on e-invoices and documents issued by the Government, from July 1, 2022, organizations and individuals selling goods and providing services are obliged to issue an invoice to the buyer. The seller of goods and services must also publicize how to look up and receive the original file of the seller’s electronic invoice to the buyer of goods or services, reporting the use of invoices to the tax authority directly managing in case of purchasing invoices from the tax authority according to the prescribed form.
Decree 123 also requires the buyers of goods and services to request sellers to make and deliver invoices when purchasing goods and services, providing accurate information necessary for the seller to invoice; signing the invoices with all contents in case the parties have an agreement on the buyer’s signature on the invoice.
https://vietnamnet.vn/
Documentary Editorial Board, DBRC「 Researching on Accounting, Taxes, Legal, Finances in Vietnam」, Dong Du International Accounting & Legal Consulting Group Vietnam, A member of OneSMP Singapore, Southeast Asia Business Consulting Network (www.japanvietnam.com.vn)
#setting up company in Vietnam#Outsourcing accounting & tax servcies#legal consulting #coaching#human resources#investigating market and goods#
