APPLY E-INVOICES FOR BUSINESS HOUSEHOLDS AND INDIVIDUALS FROM JULY 01, 2022
The Circular No. 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and the Government's Decree No. 123/2000/ND-CP dated October 19, 2020, on invoices and documents is issued on September 17, 2021 by the Ministry of Finance.
Specifically, enterprises, business households and individuals making tax payments by declaration method that provide goods and services directly to the customers according to the business model may choose to use e-invoices created from POS cash register with network connection for transmission of e-data to the tax agency or e-invoices with or without codes.
Business households and individuals who make a tax payment by the declaration method must use e-invoices. If the business households and individuals making tax payment by the presumption method wish to use invoices, the tax agencies shall issue e-invoices on a case-by-case basis.
If the business households and individuals making tax declarations on a case-by-case basis wish to use invoices, the tax agencies shall issue e-invoices on a case-by-case basis.
Besides, an organization providing solutions of e-invoice with or without the tax agency’s code for sellers and buyers must satisfy the following criteria: Being an organization operating in the field of information technology that is established under Vietnamese law; Information about its e-invoice services is published on the organization's website; Having at least 5 employees with a university degree majoring in information technology; Having technical infrastructure, information technology equipment and software systems that meet the requirements, etc.
The Decree takes effect on July 01, 2022.
