On 14 May 2010, The government has issued Decision 51 stipulating for invoices of goods and services. The Decision provides detail guidance on: creating and issuing invoice; uses of invoice; rights and obligations of individual, organizations using invoices; administrative sanctions in relation to invoice.
A new point of this Decision is it is not compulsory to issue invoice for goods and services with total amount of less than VND 200,000, except when requested by customers.
