ISSUING CONSOLIDATED ELECTRONIC INVOICES AT THE END OF THE DAY OR END OF THE MONTH FOR CERTAIN SPECIFIC CASE
The Government has just drafted a Resolution on electronic invoices for certain specific cases, proposing 07 types of service provision allowed to issue consolidated invoices at the end of the day or end of the month (only applicable when issuing invoices to individual consumers who are not engaged in business):
- Banking
- Securities
- Insurance
- Money transfer services via e-wallets
- Services of power distribution units for suspension and reconnection of electricity supply
- Paid parking services at buildings with software systems that control and manage each transaction in detail
- Public passenger transport business by bus, and passenger transport business by taxi using fare calculation software containing full trip information
The Resolution is expected to take effect from the date of signing, and the issuance of consolidated electronic invoices is expected to be permitted from the effective date of Decree 70/2025 on invoices (from June 1, 2025), in order to ease difficulties for enterprises.
