THE MINISTRY OF FINANCE
No. 39/2014/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, March 31, 2014
 
 Circular
Guiding the implementation of the Government’s Decree
No. 51/2010/ND-CP of May 14, 2010, and Decree
No. 04/2014/ND-CP of January 17, 2014, on goods sale and service provision invoices [1]
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to June 17, 2003 Law No. 03/2003/QH11 on Accounting;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax and June 19, 2013 Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;
Pursuant to the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, on goods sale and service provision invoices, and Decree No. 04/2014/ND-CP of January 17, 2014, amending and supplementing a number of articles of Decree No. 51/2010/ND-CP;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance guides goods sale and service provision invoices as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the printing, issuance and use of goods sale and service provision invoices (below collectively referred to as invoices); tasks and powers of tax administration agencies at all levels and agencies and organizations involved in the printing, issuance and use of invoices; rights, obligations and responsibilities of agencies, organizations and individuals in the printing, issuance and use of invoices; and examination and inspection of invoices.
Article 2. Subjects of application
1. Goods sellers and service providers, including:
a/ Vietnamese business organizations, households and individuals that sell goods or provide services in Vietnam or abroad;
b/ Foreign business organizations and individuals that sell goods or provide services in Vietnam or conduct production and business in Vietnam and sell goods abroad;
c/ Vietnamese non-business organizations, households and individuals or foreign non-business organizations and individuals that sell goods or provide services in Vietnam.
2. Invoice-printing organizations, billing software suppliers, intermediary organizations providing e-invoicing solutions.
3. Goods and service buyers.
4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices.