THE MINISTRY OF FINANCE -------- | THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom - Happiness --------------- |
No. 68/2019/TT-BTC | Hanoi, September 30, 2019 |
CIRCULAR
Guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP providing regulations on electronic invoices for selling goods and providing services dated September 12, 2018
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Pursuant to the Law on Organization of the Government dated June 19, 2015;
Pursuant to the Law on Tax Administration dated November 29, 2006 and the Laws amending and supplementing a number of articles of the Law on Tax Administration;
Pursuant to the Law on Value-Added Tax dated June 3, 2008 and the Laws amending and supplementing a number of articles of the Law on Value-Added Tax;
Pursuant to the Law on Accounting dated November 20, 2015;
Pursuant to the Law on Electronic Transactions dated November 29, 2005;
Pursuant to the Law on Information Technology dated June 29, 2006;
Pursuant to the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 providing regulations on electronic invoices for selling goods and providing services;
Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director General of the General Department of Taxation,
The Minister of Finance promulgates a Circular guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP providing regulations on electronic invoices for selling goods and providing services dated September 12, 2018 with contents as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulations
This Circular guides a number of contents on electronic invoices according to the Government's Decree No. 119/2018/ND-CP providing regulations on electronic invoices for selling goods and providing services dated September 12, 2018 (hereinafter referred to as Decree No. 119/2018/ND-CP), including: contents of electronic invoices, time of making electronic invoices, format of electronic invoices, application of electronic invoices, providing electronic invoice services, managing and using electronic invoices, building and managing electronic invoice databases and organizations providing electronic invoice services.
Article 2. Subjects of application
1. Organizations, enterprises, households and individuals that sell goods and provide services, including:
a) Enterprises established and operating under the provisions of the Law on Enterprises, the Law on Credit Institutions, the Law on Insurance Business, the Law on Securities, the Law on Petroleum and other legal documents in the following forms: Joint stock company; limited liability company; partnership; private enterprise;
b) Public service providers that sell goods or provide services;
c) Organizations established and operating under the Law on Cooperatives;
d) Other organizations;
d) Business households and individuals.
2. Organizations and individuals that buy goods and services.
3. Organizations providing electronic invoice services, including: Organizations providing electronic invoice solutions; organizations providing services of receipt, transmission, storage of electronic invoice data and other services related to electronic invoices.
4. Tax administration agencies at all levels and organizations and individuals involved in the management, registration and use of invoices.
Article 3. Contents of electronic invoice
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