Decree 119/2018/ND-CP of the Government clearly states the mandatory time for using electronic invoices. To make the conversion of invoices according to Circular 78 and Decree 123 most convenient, Enterprises need to clearly understand the instructions for using electronic invoices and the principles of electronic invoice management.
Table of Contents Hide
1. Regulations on the use of electronic invoices
2. Instructions for using electronic invoices via the General Department of Taxation’s electronic information portal
Electronic invoice procedures
3.1. Electronic invoices without tax authority codes
3.2. Electronic invoice with tax authority code
4. Cancel erroneous electronic invoices
5. Instructions for using MISA meInvoice electronic invoices that accountants should know
1. Regulations on the use of electronic invoices
1.1. From the time of using electronic invoices, organizations and individuals must destroy unused
paper invoices according to regulations.
1.2. Organizations and individuals selling goods and providing services are responsible for sending electronic invoices prepared in accordance with regulations to buyers. The method of sending and receiving invoices is implemented greece telegram data according to the agreement between the seller and the buyer.
Instructions for using and managing electronic invoices effectively
1.3. The organization providing electronic invoice services is responsible for the electronic invoice of the service buyer being sent to the tax authority not within the prescribed time limit in case the
service buyer issues the electronic invoice within the prescribed time limit.
1.4. If an electronic invoice is converted into teamwork makes members more open a paper document, the paper document is only valid for keeping records and monitoring according to the provisions of the law on accounting and the law on ba leads electronic transactions, and is not valid for transactions and payments, except in cases where the electronic invoice is generated from a cash register according to regulations.
Things businesses MUST KNOW about the 2005 Electronic Transactions Law
1.5. Depending on the specifics of the operation and the ability to apply technology, agencies, organizations and individuals have the right to choose and apply the appropriate form of preserving
and storing electronic invoices using electronic means.
Store correctly and for the full period of time according to accounting laws.
1.6. The tax authority shall review and notify (Form No. 07) of changes in the form of using electronic invoices: Electronic invoices without tax authority codes -> electronic invoices with tax authority codes that do not collect money -> electronic invoices with tax authority codes through an organization providing electronic invoice services.