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Tax alert – Decision 206/QD-BTC

Decision 206/QD-BTC on implementation of the application of electronic invoices in 57 provinces and municipalities


On February 24, 2022, the Minister of Finance signed Decision No. 206/QD-BTC. In this decision, the Ministry of Finance listed out a list of provinces and municipalities that will have to apply e-invoices as well as the core regulations that need to be applied in the process of implementing this decision.

  • From April 2022, electronic invoices will be applied to enterprises, economic organizations and business households in 57 provinces and municipalities according to the list in the Appendix of this decision (except for some ineligible cases).

  • The regulations in the Tax Administration Law, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC must be strictly applied in the process of implementing e-invoices in 57 provinces and municipalities.

  • In addition, the Tax Department of 57 provinces and municipalities is responsible for reporting to the People's Committee of the provinces and municipalities to establish the Steering Committee for the application of e-invoices in the locality; Actively coordinate with local media units to propagate the implementation; Reviewing and classifying the taxpayers who are users of e-invoices according to regulations to inform promptly about implementation contents; Notifying this regulation to organizations providing e-invoice services so that they can prepare infrastructure during the implementation of this decision; Training for taxpayers and tax officers on mandatory regulations to ensure quality when implementing decisions; Establishing and announcing hotlines at Tax Departments to quickly grasp and handle arising problems.


This Decision takes effect from February 24, 2022.


Should you have any concerns during the process of implementing the regulations, please contact us.


Decision 206/QD-BTC
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