When converting electronic invoices according to Circular 78 & Decree 123, many businesses/individuals have questions about how to handle old invoices ? Is it mandatory to cancel invoices registered for issuance according to previous regulations ? In today’s article, let’s find answers to the above questions with MISA meInvoice so that the process of converting electronic invoices to the new Decree of your business is implemented smoothly and clearly…
Cancel remaining invoices according to old regulations when switching to Decree 123
Table of Contents Hide
It is mandatory to cancel old invoices when
switching to electronic invoices according to Decree 123.
2. Process and procedures for destroying remaining paper invoices when switching to electronic invoices under Decree 123
2.1 Invoice destruction period
2.2 Instructions for destroying paper invoices that have been announced for issuance but have not been used
3. Stop using old electronic invoices when greece telegram data switching to Decree 123, Circular 78
3.1 Obligations and responsibilities of electronic invoice solution providers
3.2 Instructions for canceling old electronic invoices when converting to electronic invoices under Decree 123
It is mandatory to cancel old invoices when switching
to electronic invoices found this out about facebook according to Decree 123.
Pursuant to the provisions of Clause 3, Article 15, Decree 123/2020/ND-CP on invoices and documents, it is stated that:
“From the time the tax authority accepts the registration b2b fax lead for using electronic invoices according to the provisions of this Decree, enterprises, economic organizations, other organizations, households and business individuals must stop using electronic invoices that have been announced for issuance according to previous regulations, and destroy paper invoices that have been announced for issuance but have not been used (if any). The order and procedures for destruction shall comply with the provisions of Article 27 of this Decree.”
Thus according to the above regulations
immediately after the enterprise/individual submits the declaration of registration for using electronic invoices according to Decree 123 and is accepted by the tax authority, the enterprise/individual must stop using the registered electronic invoices issued according to previous regulations or destroy the issued but unused paper invoices .
See more: Summary of electronic invoice regulations according to Circular 78, Decree 123 & 119 latest
Process and procedures for destroying remaining
paper invoices when switching to electronic invoices under Decree 123
According to the provisions of Article 27 of Decree No. 123/2020/ND-CP on instructions for destroying printed invoices purchased from tax authorities, businesses/individuals need to understand the following contents:
2.1 Invoice destruction period
From the date of notification of destruction of paper invoices (printed invoices purchased from tax authorities) to the tax authority, enterprises/individuals must destroy the invoices no later than 30 days.
In case the tax authority has notified that the invoice has expired (except for the case of notification due to tax debt enforcement measures), the enterprise/individual must destroy the invoice within 10 days a
