Vietnam mandated e-invoicing nationwide from July 2022, requiring digital signing, real-time clearance or same-day reporting to the GDT. The system covers B2B, B2C, B2G, and exports, with imports excluded. Invoices must be archived for 10 years. Non-compliance incurs penalties. Key regulations include Decree 123/2020 and Decree 70/2025, with limited exceptions for small businesses.
Vietnam E-Invoicing & E-Reporting System
Public
Other countries
Author: Ema Stamenković
Category:
General information
Views:
6235
Content accuracy validation date:
17.12.2025
Content accuracy validation time:
08:06h
Vietnam has enforced mandatory e-invoicing nationwide since July 2022. All e-invoices must be issued in standardized XML format, digitally signed (except POS), and either cleared in real-time with a tax authority code or reported to the General Department of Taxation (GDT) on the same day of issuance. The regime covers domestic B2B, B2C, B2G and export transactions. Imports are excluded. E-invoices must be archived for 10 years in original electronic form. Pre-filled VAT returns are not yet available.
Timeline:
- 2011: Voluntary e-invoicing permitted
- Decree 119/2018: Initial mandate (later postponed)
- Law 38/2019 & Decree 123/2020: New schedule; mandatory from 1 Jul 2022
- Nov 2021: Pilot in 6 provinces
- Jul 2022: Nationwide mandatory; paper invoices invalid
- Mid-2023: End of transitional grace period for certain small businesses
- 1 Jun 2025: Decree 70/2025/ND-CP effective – expands scope, adds stricter retail/POS rules, allows voluntary registration for certain foreign digital suppliers
Scope of Transactions
- Domestic B2B, B2C (incl. POS cash registers), B2G: Mandatory
- Exports: Mandatory
- Imports: No e-invoice issuance by importer
- Foreign/non-established suppliers: Voluntary registration from Jun 2025 (e.g., overseas e-commerce/digital providers)
- Small businesses & household businesses: Generally covered; connected POS required under Decree 70/2025 when criteria met
Format & Content
Standardized XML file (legally binding format); PDF copy allowed for convenience. Mandatory fields: seller/buyer details, invoice number/serial, date, description, quantity, unit price, VAT rate, totals. Digital signature required except for POS invoices.
Tax Authority Verification
- With code: Real-time clearance by GDT before issuance
- Without code: Data transmitted to GDT no later than the day the invoice is issued/delivered to buyer
Transmission & Timing
Real-time (cleared invoices) or same-day reporting via GDT portal or authorized service providers. Limited exceptions for high-volume/periodic services and certain exports.
Penalties
- Failure to issue: ~VND 5–10 million per violation
- Late/unreported or improper format: VND 4–8 million and higher
- Other errors: Fines + increased audit risk
Archiving
10 years in original signed XML format; storage in-house or outsourced (may be outside Vietnam under conditions).
Pre-filled VAT Returns
Not available; taxpayers must prepare and file VAT declarations manually.
Conclusion & Key Regulations
Vietnam now operates a comprehensive mandatory e-invoicing and continuous transaction reporting regime for almost all transactions. Main regulations: Decree 123/2020/ND-CP, Circular 78/2021/TT-BTC, Decree 70/2025/ND-CP and Circular 32/2025/TT-BTC. Non-compliance triggers significant penalties.
Other news from Other countries
UAE: TRN vs. VAT Number: What’s the Real Difference?
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
In the UAE, the Tax Registration Number (TRN) and VAT number are a single 15-digit code issued by the FTA, necessary for VAT compliance. Registration is mandatory for taxable turnover exceeding AED 375,000, with voluntary registration allowed at AED 187,500. Operating without a TRN or using an incorrect one may incur penalties up to AED 5,000. The TRN is essential for charging and reclaiming 5% VA... Read more
Vietnam: Official Guidance on VAT, Invoicing, Sales Discounts, Returned Goods, and Input VAT Corrections
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The Department of Taxation's letter No. 2193/CT-CS (April 8, 2026) specifies VAT invoice guidance: TIN not required for buyers without one. Sales discounts require VAT refunds and additional declarations for returned goods. Corrections for missing input VAT may be submitted prior to audits, impacting tax payable or refundable VAT. The Department of Taxation's official letter No. 2193/CT-CS, dated... Read more
UAE Businesses Urged to Prepare for Mandatory E-Invoicing as July 1 Deadline Approaches
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
UAE businesses must prepare for mandatory e-invoicing by July 1, 2026, selecting accredited service providers. The phased rollout starts January 1, 2027, enhancing VAT processing with structured, real-time invoice formats. UAE businesses are entering a critical preparation phase for mandatory e-invoicing, with July 1, 2026 set as the main deadline to select an accredited service provider (ASP). T... Read more
UAE Launches Optional B2B Peppol 4‑Corner E‑Invoicing
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE launched an optional B2B 4-corner Peppol e-invoicing framework, allowing suppliers and buyers to exchange structured invoices via Accredited Service Providers. This model precedes the mandatory 5-corner system in 2027, integrating the Federal Tax Authority. Businesses must comply with Peppol standards via the EmaraTax platform, ensuring early adoption for smoother transitions and complianc... Read more
Colombia’s Electronic Invoicing (E-Invoicing) Regime – Concise Briefing
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Colombia has a comprehensive real-time e-invoicing system overseen by DIAN, requiring digitization of commercial transactions. All VAT-registered businesses must issue Factura Electrónica de Venta (FEV) for B2B and B2G transactions, with real-time clearance mandated since November 2020. Consumers also receive electronic receipts. Exports utilize a special electronic invoice, while imports require... Read more
UAE Launches Optional B2B Peppol 4‑Corner E‑Invoicing
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The UAE launched an optional B2B 4-corner Peppol e-invoicing framework, allowing suppliers and buyers to exchange structured invoices via Accredited Service Providers. This model precedes the mandatory 5-corner system in 2027, integrating the Federal Tax Authority. Businesses must comply with Peppol standards via the EmaraTax platform, ensuring early adoption for smoother transitions and complianc... Read more
Chile Extends Deadline for Dispatch Guide and E‑Invoice Requirements
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Chile's tax office postponed the implementation of new dispatch guidelines and invoice regulations to November 1, 2026, giving companies additional time for compliance preparation. The introduction of new regulations for dispatch guidelines and invoices used in the transfer of goods has been postponed by Chile's tax office. Exempt Resolution No. 52, announced by the Servicio de Impuestos Internos... Read more