After numerous draft versions, Decree 119/2018/ND-CP on e-invoicing has been finally approved by the Government and officially released on 12 September. The Decree will take effect from 1 November this year. Decree 119 makes e-invoices compulsory for all enterprises from 1 November 2020.
Richard J. Irwin
Partner, Tax and Legal Services, PwC Vietnam
Tel: +84 28 3823 0796