Chapter V
IMPLEMENTATION CLAUSES
Article 26. Effect
1. This Circular comes into force from November 14, 2019.
2. During the period from the effective date of this Circular to October 31, 2020, the following documents promulgated by the Ministry of Finance are still effective:
a) Circular No. 32/2011/TT-BTC dated March 14, 2011 on generation, issuance and use of electronic invoices for sale of goods and services;
b) Circular No. 191/2010/TT-BTC dated December 01, 2010 on management and use of transport invoices;
c) Circular No. 39/2014/TT-BTC dated March 31, 2014 (amended by Circular No. 119/2014/TT-BTC dated August 25, 2014 and Circular No. 26/2015/TT-BTC dated February 27, 2015);
d) Decision No. 1209/QD-BTC dated June 23, 2015 of the Minister of Finance on pilot application of authenticated electronic invoices; Decision No. 526/QD-BTC dated April 16, 2018 of the Minister of Finance on expansion of the scope of pilot application of authenticated electronic invoices.
dd) Decision No. 2660/QD-BTC dated December 14, 2016 of the Minister of Finance on extension of Decision No. 1209/QD-BTC dated June 23, 2015;
e) Circular No. 37/2017/TT-BTC dated April 27, 2017 amending Circular No. 39/2014/TT-BTC (amended by Circular No. 119/2014/TT-BTC dated August 25, 2014 and Circular No. 26/2015/TT-BTC dated February 27, 2015);
3. From November 01, 2020, enterprises, business organizations, other organizations, household businesses and individual businesses shall apply for use of electronic invoices in accordance with this Circular.
4. From November 01, 2020, the Circulars and Decisions of the Ministry of Finance mentioned in Clause 2 of this Article shall cease to have effect.
Article 27. Transition
1. Transition shall be carried out in accordance with provisions of Clause 1, Clause 2, Clause 3, Clause 4 Article 36 of Decree No. 119/2018/ND-CP.
2. During the period from November 01, 2018 to October 31, 2020, in order to prepare for registration, use, access and transfer of data for issuance of electronic invoices in accordance with Decree No. 119/2018/ND-CP, before tax authorities request enterprises, business organizations, other organizations, household businesses and individual businesses to switch to electronic invoices in accordance with Decree No. 119/2018/ND-CP and this Circular, enterprises, business organizations, other organizations, household businesses and individual businesses shall use invoices in accordance with the Government's Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and their instructional documents.
3. In case the enterprises, business organizations, other organizations, household businesses and individual businesses that use electronic invoices in accordance with this Circular discover errors in the invoices issued in accordance with the Government's Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and their instructional documents, the seller and the buyer shall prepare a document specifying the errors, and the seller shall send a notice (Form No. 04 in the Appendix of Decree No. 119/2018/ND-CP) and issue a new electronic invoice (authenticated or unauthenticated) to replace the erroneous one. The replacing invoice shall bear the text “Thay thế cho hóa đơn ký hiệu mẫu số, ký hiệu hóa đơn…số hóa đơn..., ngày... tháng... năm” (“This replaces invoice No. … dated … "). The seller shall add the digital or electronic signature on the replacing electronic invoice (in accordance with the Government's Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and their instructional documents), then send it to the tax authority for authentication (if the erroneous invoice is authenticated).
4. Public service providers (public schools, public health facilities) that have been using physical receipts may keep using physical receipts. In case a public service provider does not have capable IT infrastructure to use authenticated electronic invoices as requested by the tax authority and wishes to keep using physical receipts in accordance with Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP, it shall send invoice data to the tax authority using Form No. 03 in the Appendix of Decree No. 119/2018/ND-CP together with submission of the VAT return. Public service providers that have capable IT infrastructure shall apply for use of authenticated electronic invoices or unauthenticated electronic invoices in accordance with Article 8 and Article 13 of this Circular.
5. Difficulties that arise during the implementation of this document should be reported to the Ministry of Finance for consideration./.
Tìm kiếm
Thông tư 68/2019/TT-BTC (Bản Word)
Thông tư 68/2019/TT-BTC (Bản Pdf)