Vietnam's e-invoice regulations were updated in 2025 to improve clarity, align with the amended VAT Law, and enhance tax administration. The new rules began July 1, 2022, for most businesses and will be effective June 1, 2025. E-invoices can be authenticated or unauthenticated, and their purpose includes VAT deduction, direct VAT, e-commerce, cash-register, public property sales, reserve goods sales, and other e-invoices. Requirements include mandatory information, issuance timing, and tax declaration. E-invoices can be suspended if invalid TIN, entity not at registered location, suspended, dissolving, or used for smuggled goods, counterfeit goods, or high tax risk. Penalties for violations include penalties for wrong timing, incorrect type, and non-sequential invoices.
Vietnam E-Invoice Updates 2025
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Author: Ema Stamenković
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Content accuracy validation date:
14.08.2025
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Overview: Vietnam’s e-invoice regulations, under the 2019 Law on Tax Administration, were updated in 2025 via Decree No. 70/2025/ND-CP (amending Decree 123/2020/ND-CP), Circular No. 32/2025/ND-CP (replacing Circular 78/2021/TT-CP), and Official Telegram No. 72/CD-CT. Mandatory e-invoice use began July 1, 2022, for most businesses, with new rules effective June 1, 2025, to improve clarity, align with the amended VAT Law, and enhance tax administration.
E-Invoice Types
- Authenticated E-Invoice: Issued with tax authority’s code before sending to buyer.
- Unauthenticated E-Invoice: Issued without tax authority’s code.
By Purpose (per Decree 123, amended by Decree 70):
|
E-Invoice Type |
Original (Decree 123) |
Updates (Decree 70) |
|
E-VAT Invoice |
For VAT deduction method: Domestic goods/services, international transport, exports to FTZs/overseas. |
Includes e-commerce/digital platform services by foreign suppliers without Vietnam establishments, and EPEs applying deduction method. |
|
E-Sales Invoice |
For direct VAT method: Domestic goods/services, international transport, exports to FTZs/overseas. |
Also for FTZ entities (marked “For organizations/individuals in free trade zones”); EPEs using direct method use sales invoices |
|
E-Commerce |
Not specified. |
New type for exporters; requires data transmission to tax authorities, standard format. If unmet, use e-VAT or e-sales invoice. |
|
Cash-Register E-Invoice |
Not specified. |
New type for businesses with revenue ≥ VND 1 billion (US$38,462) in commercial centers, supermarkets, retail (excluding vehicles), food/beverage, hotels, transport, personal services. |
|
Public Property Sales |
For state/public property, infrastructure, all-people ownership assets, etc. |
Simplified for broad application to public asset sales/transfers. |
|
Reserve Goods Sales |
For national reserve goods sales. |
No update. |
|
Other E-Invoices |
Stamps, tickets, cards, receipts (e.g., air freight, banking). |
No update. |
|
Invoice-Like Records |
Delivery/internal transfer notes, goods sent to agents. |
No update. |
E-Invoice Requirements (Article 10, Decree 123, amended by Decree 70)
- Mandatory Information: Invoice name, serial number, e-invoice number, seller/buyer details (name, address, tax code), electronic signatures, issuance/signing dates, e-invoice provider’s tax code, transaction details (goods/services description).
- Specific Cases:
- Food/beverage: List items.
- Transport: Include vehicle plate number, voyage details.
- Digital platform transport: Show e-commerce activities, goods, sender details.
- POS Cash Register E-Invoices:
- Seller/buyer details (buyer info if requested), goods/services, unit price, quantity, payment price.
- For deduction method: Price excluding VAT, VAT rate/amount, total payment.
- Tax authority code or electronic data for buyer access.
- Language: Vietnamese; foreign text in parentheses, smaller font. Use Arabic numerals.
- Storage: Must be archived for tax audits.
- Error Handling: Per Article 19, Decree 123, amended by Decree 70.
E-Invoice Registration (Article 15, Decree 123, amended by Decree 70)
- Application: Submit Form No. 01/DKTD-HDDT via GDT portal or e-invoice provider, specifying invoice type, email, and related info. Free authenticated e-invoices available via GDT or entrusted providers.
- Acknowledgment: GDT portal confirms receipt.
- Result: Within 1 working day:
- If data matches National Population Database/Electronic Identification System, verification request sent. Approval if no tax violations; otherwise, explanation required within 2 days.
- If unmatched or timeline exceeded, denial notice sent same/next working day.
Issuance Timing (Decree 70, amending Article 9, Decree 123)
- Goods Sales: At ownership transfer.
- Goods Export: By next business day after customs clearance.
- Services: At service completion or advance payment (excluding deposits).
- Tax Declaration: Seller uses issuance date; buyer uses receipt date (if invoice is correct).
Suspension of E-Invoice Use (Article 16, Decree 123, amended by Decree 70)
E-invoices (authenticated/unauthenticated) suspended if:
- Invalid
- Entity not at registered location, suspended, dissolving, or has tax debts.
- Used for smuggled/banned/counterfeit goods, IP violations, fraudulent short selling, or tax evasion.
- High tax risk or non-compliance with cash register e-invoice conditions.
Penalties for Violations (Article 24, Decree 125/2020/ND-CP)
|
Violation |
Penalty |
|
Wrong timing, wrong type (corrected before inspection), or ascending order issues (canceled after discovery) |
Caution |
|
Not issuing general invoices, promotional goods, gifts (except internal goods) |
VND500,000–1,500,000 (US$20–60) |
|
Wrong timing (no deferred tax obligation) |
VND3,000,000–5,000,000 (US$118–197) |
|
Wrong timing, non-sequential invoices, pre-dated invoices, wrong type, issuing without consent, during closure, no network connection, or missing mandatory content |
VND4,000,000–8,000,000 (US$157–315) |
|
Not issuing invoices (except specific cases) |
VND10,000,000–20,000,000 (US$392–784) |
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