[Electronic invoices in Hai Phong] – In order to apply electronic invoices in Hai Phong in accordance with the roadmap prescribed by the Government in Decree 119/2018/ND-CP, Hai Phong Tax Department has issued many official dispatches to respond and guide businesses on electronic invoices. Below are 5 official dispatches to help Hai Phong businesses apply electronic invoices effectively.
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Table of Contents Hide
Official dispatch 352/CT-TTHT answers about
the deadline for applying electronic invoices in Hai Phong
2. Official dispatch 3712/CT-TTHT guiding the preparation of a list of goods attached to an electronic invoice
3. Official dispatch 471/CT-TTHT on invoice issuance time
4. Official dispatch 2040/CT-TTHT on buyer’s signature on electronic invoices
5. Official dispatch 548/CT-TTHT on the use of electronic invoices requiring data connection with accounting software
1. Official dispatch 352/CT-TTHT answers about the deadline for applying electronic invoices in Hai Phong
The somewhat different regulations on the time italy telegram data limit for applying electronic invoices stipulated in Decree 119/2018/ND-CP and Tax Administration Law No. 38/2019/QH14 have somewhat confused businesses in Hai Phong. Responding to questions from businesses in the area about this issue, in Official Dispatch 352/CT-TTHT, Hai Phong Tax Department stated as follows:
Official dispatch 352/CT-TTHT Hai Phong
Thus the roadmap for applying e-invoices in Hai Phong
will be implemented according to the source smith’s season with washington provisions of Decree 119/2019/ND-CP. In addition, early implementation of e-invoices will help businesses in Hai Phong save costs, time and avoid congestion in travel brazil data procedures during the peak period of November 2020.
>> Viewpoint of the General Department of Taxation on the deadline for applying electronic invoices
2. Official dispatch 3712/CT-TTHT guiding the preparation of a list of goods attached to an electronic invoice
Using a list attached to an invoice is a familiar way for accountants when using paper invoices. However, according to the provisions of Circular No. 32/2011/TT-BTC and Circular No. 39/2014/TT-BTC, it is invalid for a business to issue an electronic invoice without a list of goods but attaching a paper list of goods. This is also the answer of the Hai Phong Tax Department to this issue:
Official dispatch 3712/CT-TTHT Hai Phong
The guidance of Hai Phong Tax Department is consistent with the response of the General Department of Taxation in Official Dispatch No. 820/TCT-DNL dated March 13, 2017 providing guidance on creating electronic invoices with more than one page.
3. Official dispatch 471/CT-TTHT on invoice issuance time
The time of issuing electronic invoices is an issue that many businesses in Hai Phong are concerned about. To answer this question for businesses, Hai Phong Tax Department bases on the following regulations:
Article 3 of Circular 32/2011/TT-BTC stipulates the
concept of electronic invoice.
Clause 1, Article 4 of Decree 119/2019/ND-CP on principles of creating, managing and using electronic invoices
Clauses 2, 3 and 4, Article 7 of Decree 119/2019/ND-CP on the time of issuing electronic invoices
Point a, Clause 2, Article 16 of Circular 39/2014/TT-BTC stipulates the establishment of a number of specific criteria on invoices.
Based on the above, Hai Phong Tax Department guides businesses as follows.