{"id":9331,"date":"2026-07-23T10:47:59","date_gmt":"2026-07-23T03:47:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9331"},"modified":"2026-07-23T10:47:59","modified_gmt":"2026-07-23T03:47:59","slug":"cong-van-4831-ct-cs","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-4831-ct-cs\/","title":{"rendered":"Official Document 4831\/CT-CS: Updates on new points regarding electronic invoices."},"content":{"rendered":"

For accountants, every time the electronic invoice policy changes, it's necessary to review the entire invoice creation and issuance process of the business \u2013 from the time of creation, the applicable subjects, to the registration procedures. A single mistake in invoice creation time can lead to administrative penalties for invoice violations, and even affect the declaration and deduction of value-added tax. Therefore, any new guidance from the tax authorities needs to be updated promptly and accurately.<\/span><\/p>\n

Official Document 4831\/CT-CS<\/a><\/span><\/strong> This is a document issued by the Tax Department to introduce new and noteworthy content at <\/span>Decree No. 254\/2026\/ND-CP<\/a><\/span><\/strong> and <\/span>Circular No. 91\/2026\/TT-BTC<\/a><\/span><\/strong>These two important legal documents directly regulate the creation, management, and use of electronic invoices. This article will systematize the entire core content of Official Letter 4831\/CT-CS, helping accountants in businesses, household businesses, and individual businesses quickly, fully, and accurately grasp the latest regulations.<\/span><\/p>\n

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