Circular No. 88/2020/TT-BTC amends and supplements Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019, issued by the Ministry of Finance guiding the implementation of certain provisions of Government Decree No. 119/2018/NĐ-CP dated September 12, 2018, on electronic invoices when selling goods and providing services.

CIRCULAR

Amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 119/2018/NĐ-CP dated September 12, 2018 of the Government on electronic invoices when selling goods and providing services.

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

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

On the basis of Decree No. 119/2018/NĐ-CP dated September 12, 2018 of the Government on electronic invoices when selling goods and providing services;

On the basis of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

On the basis of Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

The Minister of Finance promulgates this Circular amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 119/2018/NĐ-CP dated September 12, 2018 of the Government on electronic invoices when selling goods and providing services as follows:

Article 1. Amending and supplementing Clause 2 of Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance guiding the implementation of certain provisions of Decree No. 119/2018/NĐ-CP dated September 12, 2018 of the Government on electronic invoices when selling goods and providing services as follows:

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

“2. From the date this Circular takes effect until June 30, 2022, the following circulars issued by the Ministry of Finance shall remain in force:

a) Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance guiding the creation, issuance, and use of electronic invoices for selling goods and providing services;

b) Circular No. 191/2010/TT-BTC dated December 1, 2010 guiding the management and use of transport invoices;

c) Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended and supplemented 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/QĐ-BTC dated June 23, 2015 of the Minister of Finance on the pilot use of electronic invoices with tax authority authentication codes, Decision No. 526/QĐ-BTC dated April 16, 2018 of the Minister of Finance on expanding the scope of the pilot use of electronic invoices with tax authority authentication codes;

đ) Decision No. 2660/QĐ-BTC dated December 14, 2016 of the Minister of Finance on extending the implementation of Decision No. 1209/QĐ-BTC dated June 23, 2015;

e) Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended and supplemented 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).”

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

Article 2. Effective Date

1. This Circular takes effect from November 1, 2020.

2. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.