The 4th version of the draft decree on electronic invoicing has been submitted recently to the Prime Minister for review (after taking into account comments of the members of the Government). The Decree makes e-invoicing compulsory for a large number of taxpayers and is proposed to take effect after 45 days from the signing date. A transition period of 24 months from the effective date of the Decree will be applied.
Richard J. Irwin
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 28 3823 0796