New circular on e-invoicing

Following up with Decree No. 119/2018/NĐ-CP (“Decree 119”) guiding Electronic Invoice (“e-Invoice”), Ministry of Finance issued Circular No. 68/2019/TT-BTC (“Circular 68”) guiding Decree 119, Circular 68 will take effect from 14 November 2019. In the past period, there was a concern previously regarding the mismatch between the deadline for using e-Invoice under Decree 119 (i.e. 01 November 2020) and Law on Tax Administration (i.e. 01 July 2022). This is clarified – consistent with Decree 119, Circular 68 stipulated that e-Invoice is compulsory effective from 01 November 2020.

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