THE APPLICATION OF E – INVOICES NATIONWIDE FROM APRIL 2022

Accordingly, Article 1 of the decision stipulates the application of e-invoices to enterprises, economic organizations, households business and individuals in 57 provinces and centrally-run cities according to the list in the Appendix attached the Decision from April 2022.

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 (Previously, since November 2021, 6 provinces and centrally - run cities have applied e-invoices such as Hanoi, Ho Chi Minh City, Hai Phong, Phu Tho, Quang Ninh, Binh Dinh).

The implementation of the application of e-invoices in 57 provinces and centrally-run cities shall comply with regulations on e-invoices in the Law on Tax Administration, Decree No. 123/2020/ND-CP on invoices, documents and Circular No. 78/2021/TT-BTC.

57 Departments of Taxation in the entire country take responsibilities as follows:

- Reporting to the People’s Committee of the province or city to establish a Steering Committee for the application of e-invoices in the locality;

-    Actively coordinating with the Department of Information and Communications, newspapers, television, radio and media organizations in the locality in promptly propagating the benefits of e-invoices and new contents related to e-invoices;

- Reviewing and classifying taxpayers being enterprises, economic organizations, households business and individuals in the locality who are users of e-invoices as regulated to notify each unit of implementation contents right from the first date of implementation;

-  Reviewing and notifying e-invoice service providers in the locality about the implementation of e-invoices so that they can prepare their information technology infrastructure meeting e-invoice service provision for clients  Preparing the conditions for information technology infrastructure to make and transfer e-invoice data to tax authorities, send e-invoices to buyers and other contents on the management and use of electronic bill;

- Organizing training course about regulations on e-invoices for taxpayers and tax officers to ensure effective e-invoice implementation;

Decision 206/QĐ-BTC took affect from February 24^th, 2022