On 19 October 2020, the Vietnamese government issued Decree 123/2020/ND-CP, deferring the 1 November 2020 deadline for mandatory e-invoicing and annulling certain articles of the previously announced Decree 119/2018. The new entry into force date for mandatory “clearance type” e-invoicing in Vietnam is 1 July 2022.   Companies may continue to use any pre-printed, self-printed or electronic invoices that they purchased from the GDT (General Department of Taxation) before 19 October 2020. These invoices, with or without the GDT authentication code, will remain valid until 30 June 2022. Exceptions to the new timeline The following scenarios require businesses to implement...