Chương V Nghị định 119/2018/NĐ-CP: Điều khoản thi hành

Chapter V

IMPLEMENTARY PROVISIONS

Article 35. Entry into force

1. This Decree shall enter into force on November 1, 2018.

2. The implementation of e-invoices and authenticated e-invoices as provided by this Decree shall be completed by enterprises, economic or other organizations, business households and individuals by November 1, 2020.

3. During the period from November 1, 2018 to October 31, 2020, the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on sales and service invoices shall remain in effect.

4. From November 1, 2020, the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on sales and service invoices shall be repealed.

Article 36. Transition provisions

1. Enterprises and economic organizations that have informed the issue of unauthenticated e-invoices or have registered the use of authenticated e-invoices before the entry into force of this Decree shall be allowed to continue to use existing e-invoices from its effective date.

2. Enterprises, economic organizations, business households or individuals that have informed the issue of externally printed or internally printed invoices or have purchased invoices issued by the tax authority for use before the entry into force of this Decree shall be entitled to continue to use these invoices until end of October 31, 2020 and follow invoice-related procedures as provided in the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government prescribing sales and service invoices.

During the period from November 1, 2018 to October 31, 2020, after receipt of the tax authority’s notification of use of authenticated e-invoices, if the informed business fails to meet information technology infrastructure requirements and continue to use the aforesaid invoices, it must send its invoice data to the tax authority by using the Form No. 03 hereto appended and submit its VAT declaration. The tax authority shall create data about e-invoices of businesses in order to consolidate them into the e-invoice database and publish it on the Web Portal of the General Department of Taxation for searching of e-invoice data.

3. With respect to businesses newly established during the period from November 1, 2018 to October 31, 2020, if the tax authority informs businesses of implementing e-invoices in accordance with this Decree, these businesses must follow the tax authority’s instructions. If any business continues to use invoices due to its failure to meet information technology infrastructure requirements as prescribed in the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 7, 2014 of the Government on sales and service invoices, that business must act like what those businesses prescribed in clause 2 of this Article do.

4. As for state-owned public service bodies (e.g. state-owned educational institutions, state-owned healthcare service providers) that have used receipts shall continue to use these receipts and make transformation into e-invoices (or electronic receipts) according to the schedule of the Ministry of Finance.

5. The Ministry of Finance shall provide specific guidance on this Article.

Article 37. Implementation responsibilities

1. The Ministry of Finance shall assume the following responsibilities:

a) Organize the implementation of e-invoices depending on information technology conditions of the tax industry and taxpayers as provided by this Decree;

b) Preside over and collaborate with the People’s Committees of cities and provinces in making information connections from POS cash registers in order to manage retailing revenues of business households and individuals in accordance with clause 5 Article 12 hereof;

c) Provide guidance on provisions which duties to implement are assigned in this Decree.

2. Ministries and central bodies shall collaborate with the Ministry of Finance in sharing and connection of related data and information necessary for use within their management to the Ministry of Finance in order to serve the needs of establishment of the e-invoice database and the state management needs of ministries and central bodies.

3. Ministers, Heads of Ministry-level agencies, Heads of Governmental bodies shall, depending on their assigned duties and powers, shall be responsible for implementing this Decree.

4. Chairpersons of People’s Committees of centrally-affiliated cities and provinces shall be responsible for directing their affiliates and subordinate units within their jurisdiction to comply with this Decree./.

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