USING E-INVOICES IS NOT A MUST FROM NOVEMBER 01, 2020
EMPLOYEES SUFFERING A WORKING CAPACITY DECREASE OF BETWEEN 5% AND 30% ARE ENTITLED TO A LUMP-SUM ALLOWANCE
10/11/2020
FROM DECEMBER 01, 2020, THE WHISTLEBLOWERS WORKING UNDER LABOR CONTRACT SHALL BE APPLIED THE MEASURES OF PROTECTION OF EMPLOYMENT STATUS
16/11/2020USING E-INVOICES IS NOT A MUST FROM NOVEMBER 01, 2020
Pursuant to Decree No. 123/2020/ND-CP issued by the Government on October 19, 2020 and coming into effect on July 01, 2022:
– Accordingly, as of November 01, 2020, this Decree has annulled the following two (02) provisions on e-invoices specified in Decree No. 119/2018/ND-CP:
(i) The implementation of e-invoices and e-invoices with tax authorities’ identification codes as provided by this Decree shall be completed by enterprises, economic or other organizations, sole proprietorship households and individuals by November 1, 2020 at the latest;
(ii) From November 1, 2020, the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on invoices for sale of goods and provision of services shall expire.
This means that enterprises, economic or other organizations, sole proprietorship households and individuals are not compelled to complete the implementation of e-invoices and e-invoices with tax authorities’ identification codes any more from November 01, 2020.
In addition, Decree No. 51/2010/ND-CP; Decree No. 04/2014/ND-CP and Decree No. 119/2018/ND-CP continue their effect till June 30, 2022.
– Authorities, entities and persons meeting information technology infrastructure requirements are encouraged to apply the regulations on electronic invoices and other evidencing documents in accordance with Decree No. 123/2020/ND-CP by July 01, 2022.
Best regards,
