Guidelines for implementation and application of electronic records
On July 12, 2022, the General Department of Taxation issued Official Dispatch 2455/TCT-DNNCN on the application and operation of electronic invoices and documents. Accordingly, this Dispatch provides guidelines on some notable new contents related to the application of e-records during the transitional period of technical infrastructure in accordance with Decree 123/2020/ND-CP on invoices and documents.
