Chapter VI
IMPLEMENTATION
Article 59. Effect
1. This Decree comes into force from July 01, 2022. Authorities, organizations and individuals that meet IT infrastructure requirements are encouraged to apply regulations on e-invoices and electronic records herein before July 01, 2022.
2. The Government’s Decree No. 51/2010/ND-CP dated May 14, 2010, the Government’s Decree No. 04/2014/ND-CP dated July 17, 2014, and the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018 shall continue to be valid until June 30, 2022.
3. Clause 2 and Clause 4 Article 35 of the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018 are abrogated from November 01, 2020.
4. Clause 12 Article 5 of the Government’s Decree No. 12/2015/ND-CP dated January 12, 2015 is abrogated.
5. Management and use of public property sales invoices (physical invoices printed according to orders placed by the Ministry of Finance) shall continue to comply with the provisions in the Government’s Decree No. 151/2017/ND-CP dated December 26, 2017.
6. Management and use of physical invoices for sale of national reserve goods shall continue to comply with the provisions in the Circular No. 16/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance. If there is a notification of application of e-invoices for sale of national reserve goods, sellers of national reserve goods must use e-invoices as prescribed.
Article 60. Transition
1. Enterprises and business entities that have informed the issue of externally-printed invoices or internally-printed invoices, unauthenticated e-invoices or have registered the use of authenticated e-invoices, or have purchased invoices from tax authorities before the date of entry into force of this Decree are allowed to continue using these invoices from the date of promulgation of this Decree to end of June 30, 2022, and following invoice-related procedures as provided for in the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014.
During the period from date of promulgation of this Decree to June 30, 2022, when tax authorities advise business establishments of conversion into e-invoices in accordance with the provisions herein or of the Decree No. 119/2018/ND-CP dated September 12, 2018, if they continue to use the aforesaid invoices because of their failure to meet information technology infrastructure requirements, they must send their invoice data to their supervisory tax authorities by using the Form No. 03/DL-HDDT in the Appendix IA enclosed herewith and submit their VAT declaration forms. Receiving tax authorities must set up the database containing their invoice data and have it posted on the web portal of the General Department of Taxation to enable e-invoice data searches.
2. With respect to businesses established during the period from the date of promulgation of this Decree to June 30, 2022, if tax authorities order them to use e-invoices in accordance with the provisions herein, they must follow the tax authority’s instructions. If they continue to use the invoices prescribed in the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 because of their failure to meet information technology infrastructure requirements, they shall comply with the provisions in Clause 1 of this Article.
3. The Ministry of Finance shall provide specific guidance on this Article.
Article 61. Responsibility for implementation
1. The Minister of Finance shall play the leading role and cooperate with provincial People's Committees in making information connections from POS cash registers in order to manage retailing revenues of household and individual businesses in accordance with the provisions herein.
2. Ministers, heads of ministerial agencies and heads of Governmental agencies shall, within the ambit of their assigned functions and duties, organize the implementation of this Decree.
3. Chairpersons of provincial People’s Committees shall direct their affiliates and subordinate units within their jurisdiction to implement this Decree./.
Tìm kiếm
Nghị định 123/2020/NĐ-CP (Bản Word)
Nghị định 123/2020/NĐ-CP (Bản Pdf)
