On October 28, 2021, the General Department of Taxation issued Official Letter 4144/TCT-CS introducing new contents in Circular 78/2021/TT-BTC guiding invoices and documents.
Accordingly, the General Department of Taxation introduced new contents in Circular 78 such as:
- Authorization to make e-invoices;
- Model number, invoice symbol, and invoice name (for electronic invoices and invoices printed by tax authorities);
- The conversion applies electronic invoices with tax authorities' codes;
- Apply e-invoices for some other cases;
- Handling mistakes in some cases;
- E-invoices is generated from cash registers;
- Use receipts, vouchers;
- Criteria for service providers to sign a contract to provide e-invoice services with tax authority's code and services of receiving, transmitting, and storing invoice data and other related services ;
- Implementation effect of the Circular;
- Handling forwarding of regulations.
The General Department of Taxation requested Tax Departments to promptly propagate, disseminate and notify tax officers and taxpayers in their respective management areas.
In the course of implementation, if there are difficulties or problems, the Tax Departments are requested to promptly summarize and report them to the General Department of Taxation for research and settlement.
Collected from source
Kim Anh
