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Some new regulations of Draft Decree amending the decree on invoices, records

In order to tackle the drawbacks of Decree 123 as well as further facilitate taxpayers, authorities, and organizations on activities related to invoices, records, the Ministry of Finance is currently developing a draft to amend, supplement several provisions of this Decree (Draft).

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.