This content is defined in the Decision No. 206/QD-BTC dated February 24, 2022 of the Ministry of Finance on application of e-invoices in 57 provinces and centrally-run cities.
According to this Decision, from April, 2022, implementing the application of e-invoices for enterprises, economic organizations, business households and individuals in 57 provinces and centrally-run cities (except for a number of cases ineligible as prescribed) such as An Giang; Ba Ria - Vung Tau; Bac Giang; Bac Kan; Bac Lieu; Thai Binh; Thai Nguyen; Thanh Hoa; Thua Thien Hue; etc.
Additionally, Tax Departments of 57 provinces and cities shall be responsible for reporting to People's Committees of their respective provinces and cities to establish Steering Committees for the application of e-invoices in the localities mentioned in this Decision that are headed by the leaders of the provinces and cities and have members being representatives of leaders of the Tax Departments and relevant departments, agencies and sectors.
Also, reviewing and classifying taxpayers being enterprises, economic organizations, business households and individuals in the locality who are users of e-invoices as regulated to notify each unit of implementation contents right from the first date of implementation; etc.
This Decision takes effect on the signing date.