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
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Author: Ema Stamenković
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Content accuracy validation date:
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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.
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