Significant changes in invoice regimes from 1 January 2011
As mentioned in our Technical Update in May 2010, Government Decree No. 51/2010/ND-CP regarding invoices for the sale of goods and provision of services, to provide guidance for the implementation of this Decree, the MOF issued Circular No.153/2010/TT-BTC on 28 September 2010.
With the issuance of Decree 51 and Circular 153, significant changes have been made with respect to the printing, issuance,use and management of invoices in Vietnam. The most important changes are as follows: