Under Decree No. 123/2020/ND-CP dated October 19, 2020, businesses and economic organizations can only use paper invoices until the end of 30/06/2022.
Since 01/07/2022, businesses and economic organizations will have to switch to using electronic invoices and the application will comply with the provisions of Decree 123/2020/ND-CP. If an enterprise has yet met the requirements for information technology infrastructure and continues to use ordered invoices or self-printed invoices, it must send the invoice data to tax authorities, enclosing the value-added tax declaration. Tax authorities develop invoice data of enterprises to include in the invoice database and post it on the web portal of the General Department of Taxation for the invoice data lookup.
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