Article

Decree No. 119/2018/ND-CP, dated 12 September of the Government, provides regulations on Electronic invoice when selling goods and providing services

Global Tax Update:October 2018/Vietnam

The issuance of new Decree reflects the determination by the Vietnamese Government in strongly reforming tax administration and increasing the management over the informal economy in Industrial 4.0.

This newsletter explains the following topics;

1. Key Points

(1) Principles of using electronic invoice (“e-invoice”)

(2) Cases of using e-invoice without the code granted by the Tax authorities

(3) Cases of using e-invoice with the code granted by the Tax authorities

(4) Register for the use of e-invoice

(5) Other notable guidance

(6) Effective date

(7) Transition treatment

2. IMPACT ON BUSINESSES AND NOTEABLE ISSUES

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>> Click for Japanese [商品販売及びサービス提供の際の電子インボイスに関する規定:ベトナム政府 2018 年9月12日付の政令第119/2018/ND-CP号]

(67KB, PDF)

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

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