Trang chủ Bản tin chuyên ngành Ecovis VSBC Newsletter: DRAFT DECREE ON INVOICES (AMENDED)

Ecovis VSBC Newsletter: DRAFT DECREE ON INVOICES (AMENDED)

Ministry of Finance has just published the draft decree on invoices (amended), replacing Decree No. 51/2010/NĐ-CP (Decree 51) dated May 14th, 2010 and Decree No. 04/2014/NĐ-CP (Decree 04) dated January 17th, 2014 of the Government, being expected to take effect from January 01st, 2018.

Accordingly, from January 01st, 2018 enterprises and organizations shall not perform to print their invoices, the tax authorities shall print the invoices to sell them for new enterprises and business households. Selling the invoices for the new enterprises shall be implemented in the period of 6 months. In this period, the tax authorities shall support, guide the enterprises to apply the electronic invoices with codes of tax authorities. In the case of having no needs to buy invoices as a book, enterprises shall suggest using the singly invoices printed by the tax authorities.

For the special goods and services using stamps, ticket and card as invoice recorded the par value, the enterprises and organizations still perform to print the stamps, ticket and card so as to use. Ministry of Finance shall have the detailed guidance in this case when this regulation takes effect.

Business organizations implementing the electronic transactions in the tax declaration with the tax authorities or economic organizations using the electronic transactions in the banking activities; having the electronic signature under the laws, the software to sell the goods and services linking with the accounting software; ensuring data of the electronic sales invoice being automatic transferred to the accounting (database) software at the timing of preparation of the invoice, shall use the electronic invoices of enterprises in the sales of goods and provisions of services.

Ministry of Finance also suggests that the invoices being printed by organizations before January 01st, 2018 shall be used in 2018. Ministry of Finance shall have the solutions to support the enterprises and organizations in transferring to using their electronic invoices or the electronic invoices with codes of tax authorities.

The business organizations and enterprises in the field of supermarket, trade centre using the invoices directly printed from the cash register shall transfer these data to the tax authorities periodically to track and control.

Upcoming professional courses at Ecovis Vietsourcing:

TRANSFORMATION FROM VAS-BASED FINANCIAL STATEMENTS TO IFRS-BASED FINANCIAL STATEMENTS

SAT, SUN

25.11.2017

Ha Noi

REVIEW OF FINANCIAL STATEMENTS

SAT, SUN

12.11.2017

Ha Noi

INTERNAL CONTROL AND RISK  MANAGEMENT

SAT, SUN

22.10.2017

Ha Noi

COMPARISON OF THE VIETNAM ACCOUNTING STANDARDS (VAS) WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARDS ( IFRS)

SAT, SUN

23.09.2017

HCMC

INTERNAL CONTROL AND RISK MANAGEMENT

SAT, SUN

14.10.2017

HCMC

TAXATION PLANNING – TAXATION OPTIMALITY

SAT, SUN

21.10.2017

HCMC

This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. For further information, please contact Ecovis VSBC:

ECOVIS VSBC

Hanoi city: Level 2, Kinh Do Building, 292 Tay Son Street, Dong Da District, Hanoi, Vietnam

Phone: +84 943 42 8998  .::. +8424 38 567 777

Fax: +844 3944 6455
E-Mail:  hanoi@ecovis.vn Internet: www.ecovis.vn
Ho Chi Minh city: Level 11, MB Building, 538 CMT8 Street, Ward 11, District 3, Ho Chi Minh City, Vietnam

Phone: +8428 3990 7777

E-Mail: hochiminh@ecovis.vn  Internet: www.ecovis.vn

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