Decree no. 123/2020/ND-CP, issued on 19/10/2020 by The government, regulations, bills, vouchers in business activity. This decree shall take effect from the date of 01/07/2022.
1. Decree 123/2020/ND-CP: Regulations, bills, vouchers
| Type text | Decree |
| Numbers, symbols | 123/2020/ND-CP |
| Issuing agency | Government |
| Date issued | 19-10-2020 |
| Effective date and enforcement | 01-07-2022 |
| Signer | Nguyen Xuan Phuc |
| Extracted | Provisions of the bill, vouchers |
| Download legal documents | [Link download] |
2. Some of the main points in the Decree of 123/2020/ND-CP
2.1. Adjustment range object to apply
- Regulates the management and use of invoices when selling goods and providing services; management, using evidence from the implementation of the procedure of the tax, fee, fee.
- Apply for the organizations and individuals selling goods and providing services; the organization collecting the tax, charge, fee; the organizations and individuals related to the management and use of invoices and vouchers.
2.2. Types of bills
Electronic invoices, include:
- Invoice value increase.
- The bill of sale.
- The type of other bills, such as stamps, tickets, cards, receipts electronically.
- Bill by the tax authorities put in.
2.3. The time of invoicing
Detailed regulations about the time of invoicing in the particular case, such as service provider, bulk, arise often; real estate, construction and infrastructure; sale of electricity; provide services air transport, insurance agent; offering banking services, securities, tourism.
2.4. Transition effect
- Decree 51/2010/ND-CP, Decree 04/2014/ND-CP, Decree 119/2018/ND-CP continue to be valid and enforceable to the end of the day 30/6/2022.
- Business, organisation for economic announced to release the bill before the date of enactment of this Decree is to continue using bills are used to the end of the day 30/6/2022.
2.5. Free invoice services electronic
Business small, medium, cooperatives, households and individuals doing business in local conditions, socio - economic difficulties or particular hardship is a free service bill electronic code of tax authorities within 12 months from the start of use.
Decree 123/2020/ND-CP, laying the foundation for the transition to the use of electronic invoices, contributing to the modernization of the tax administration, facilitate business in business activity.
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