Vietnam has officially postponed their clearance model-based e-invoicing from 1st November 2020 to 1st July 2022, which means that taxpayers will still have to stay in the transitional period. During this period, using both paper invoices and the new (or current) invoicing rules applies.
However, the General Department of Taxation (GDT) strongly advises taxpayers to switch to e-invoicing either way before the deadline. For this reason, fiscal regulations have been released, mostly related to the governing technology and infrastructure-related details.
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