On September 17, 2021, the Ministry of Finance issued Circular 78/2021/TT-BTC guiding the implementation of the Law on Tax Administration, Decree 123/2020/ND-CP regulating invoices and documents (“Circular 78”).
One of the notable new points of Circular 78 is the provision on “Converting to apply e-invoices with tax authority’s code” (From “e-invoice without code” to “e-invoice with tax authority code”), here are the details.
For more detailed information: The Esteemed Readers can refer to the provisions of Article 5 of Circular 78 and other relevant provisions. Circular 78 takes effect from July 1, 2022.
* This newsletter is only for informational purposes about newly issued legal regulations, not used to advise or apply to specific cases.
Hope the above information is helpful to The Esteemed Readers.
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