Legal & Tax Updates: Decree No. 123/2020/ND-CP Regulating Invoices and Documentation
Posted Date - 25/10/2020
Decree No. 123/2020 / ND-CP (“Decree No. 123”) regulating invoices and documents, granted by the Government on 19 October 2020, shall take effect from 01 July 2022. Also, agencies, organizations and individuals that meet the information technology infrastructure requirements are encouraged to apply the provisions on e-invoices and documents of the Decree before 01 July 2022.
Decree No. 123 has had significant changes compared to Decree No. 119/2018 / ND-CP ("Decree No. 119" ) prescribing on using e-invoices for sales of goods and provision of services.
We hereby update some noticeable contents for legal compliance purposes.
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