TO PROLONG THE EFFECTIVE DURATION OF 07 E-INVOICE-RELATED LEGAL NORMATIVE DOCUMENTS
The Ministry of Finance promulgates the Circular No. 88/2020/TT-BTC amending and supplementing Article 26 of the Circular No. 68/2019/TT-BTC on guiding the implementation of a number of articles of the Decree No. 119/2018/ND-CP on prescribing electronic invoices for goods sale and service
provision on October 30, 2020.
In accordance to this Circular, the Ministry of Finance prolongs the effective duration of the following circulars and decisions until the end of June 30, 2022 (instead of the end of October 31, 2020 as defined in the previous regulation):
Firstly, the Circular No. 32/2011/TT-BTC guiding the creation, issuance and use of electronic invoices for selling goods and providing services.
Secondly, the Circular No. 191/2010/TT-BTC guiding the management and use of transportation invoices.
Thirdly, the Circular No. 39/2014/TT-BTC (amended and supplemented by the Circular No. 119/2014/TT-BTC and the Circular No. 26/2015/TT-BTC).
Fourth, the Decision No. 1209/QD-BTC dated June 23, 2015 of the Minister of Finance on the pilot use of electronic invoices with tax identification codes issued by tax agencies.
Fifthly, the Decision No. 526/QD-BTC dated April 16, 2018 of the Minister of Finance on expanding the scope of pilot use of electronic invoices with tax identification codes issued by tax agencies.
Sixthly, the Decision No. 2660/QD-BTC dated December 14, 2016 of the Minister of Finance on extending the term for implementing the Decision No. 1209/QD-BTC dated June 23, 2015.
Finally, the Circular No. 37/2017/TT-BTC amending and supplementing the Circular No. 39/2014/TT-BTC (amended and supplemented by the Circular No. 119/2014/TT-BTC and the Circular No. 26/2015/TT-BTC).
This Circular takes effect from November 01, 2020.
