CIRCULAR

AMENDING ARTICLE 26 OF CIRCULAR NO. 68/2019/TT-BTC DATED SEPTEMBER 30, 2019 OF MINISTRY OF FINANCE PROVIDING GUIDANCE ON IMPLEMENTATION OF SOME ARTICLES OF THE GOVERNMENT'S DECREE NO. 119/2018/ND-CP DATED SEPTEMBER 12, 2018 ON ELECTRONIC INVOICES

Pursuant to the Law on Organization of Government dated June 19, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No.119/2018/ND-CP dated September 12, 2018 on electronic invoices;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of Director of the General Department of Taxation,

The Minister of Finance promulgates a Circular amending Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of Ministry of Finance providing guidance on implementation of some Articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on electronic invoices.

Article 1. Amendments to Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of Ministry of Finance providing guidance on implementation of some Articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 on electronic invoices

1. Clause 2 Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of Ministry of Finance is amended as follows:

“2. From the effective date of this Circular to June 30, 2022, the following regulations promulgated by the Ministry of Finance are still valid:

a) The Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance on generation, issuance and use of electronic invoices for sale of goods and supply of services;

b) The Circular No. 191/2010/TT-BTC dated December 01, 2010 on management and use of transport invoices;

c) The Circular No. 39/2014/TT-BTC dated March 31, 2014 of Ministry of Finance (amended by Circular No. 119/2014/TT-BTC dated August 25, 2014 and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance);

d) Decision No. 1209/QD-BTC dated June 23, 2015 of the Minister of Finance on pilot application of authenticated electronic invoices; Decision No. 526/QD-BTC dated April 16, 2018 of the Minister of Finance on expansion of the scope of pilot application of authenticated electronic invoices;

d) Decision No. 2660/QD-BTC dated December 14, 2016 of the Minister of Finance on extension of Decision No. 1209/QD-BTC dated June 23, 2015;

c) The Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending the Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (as amended by the Circular No. 119/2014/TT-BTC dated August 25, 2014 and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance)”.

2. Clause 3, Clause 4 Article 26 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Minister of Finance is abrogated.

Article 2. Effect

1. This Circular comes into force from November 01, 2020.

2. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

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