The Government amends and supplements regulations on invoices and documents.

Decree No. 70 amends and supplements Clause 1 and Clause 2, Article 9 of Decree 123 on the time of invoice issuance. Accordingly, the time of invoice issuance for the sale of goods (including the sale and transfer of public assets and the sale of national reserve goods) is the time of transfer of ownership or right to use the goods to the buyer, regardless of whether the money has been collected or not.

For export of goods (including export processing), the time of issuing e-commerce invoices, electronic value-added invoices or electronic sales invoices is determined by the seller, but no later than the next working day from the date the goods are cleared through customs in accordance with customs laws.

The time of invoice issuance for service provision is the time of completion of service provision (including service provision for foreign organizations and individuals) regardless of whether the payment has been collected or not. In case the service provider collects money before or during the service provision, the time of invoice issuance is the time of payment collection (excluding the case of deposit or advance payment collection to ensure the performance of contracts for the provision of accounting, auditing, financial and tax consulting services; valuation; survey, technical design; supervision consultancy; construction investment project preparation).

For medical examination and treatment facilities that use medical examination and treatment management software and hospital fee management software, each medical examination and treatment transaction and the performance of imaging, x-ray, and testing services will have a receipt printed (hospital fees or examination and testing fees) and saved on the information technology system. If the customer (the person coming for medical examination and treatment) does not need an invoice, at the end of the day, the medical examination and treatment facility will use the medical examination and treatment information and the information from the receipt to compile an electronic invoice for the medical services performed during the day. In case the customer requests an electronic invoice, the medical examination and treatment facility will create an electronic invoice and deliver it to the customer.

Medical examination and treatment facilities issue invoices to social insurance agencies at the time the social insurance agency settles medical examination and treatment costs for people with health insurance cards...

Decree 70 takes effect from June 1, 2025.

Source: https://baoquangnam.vn/chinh-phu-sua-doi-va-bo-sung-cac-quy-dinh-ve-hoa-don-chung-tu-3151289.html