THE GOVERNMENT

Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government amending and supplementing some articles of the Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provision invoices
Pursuant to the Law on Government Organization dated December 25, 2001;
Pursuant to the Law on tax administration dated November 29, 2006 and the Law amending and supplementing a number of articles of Law on tax administration dated November 20, 2012;
Pursuant to the Law on Accounting June 17, 2003;
Pursuant to the Law on e-transaction dated November 29, 2005;
Pursuant to the Law on value-added tax dated June 03, 2008, and the Law amending and supplementing a number of articles of Law on value-added tax dated June 19, 2013;
At the proposal of Minister of Finance;
Government issues the Decree amending and supplementing some articles of the Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provision invoices,
Article 1. To amend and supplement a number of articles of the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010, providing for goods sale and service provision invoices as follows:
1. To amend Clause 1, Clause 2 Article 4 as follows:
“1. Invoices in this Decree include the following types:
b) Value-added invoice, which is a goods and service sale invoice reserved for organizations declaring value-added tax under credit method;
c) Goods-sale invoice, which is a goods and service sale invoice reserved for organizations and individuals declaring value-added tax under direct method.
d) Other invoices, including: Tickets, cards or vouchers under other names but they have form and content specified in Clauses 2 and 3 this Article. 

2. An invoice may be presented under the following forms: