General information
Legal representatives registering or updating electronic invoice information will soon be required to complete biometric authentication under new tax regulations aimed at strengthening identity verification and reducing fraud in digital tax administration.
The Department of Taxation announced on Wednesday that it issued Official Dispatch No. 3078/CT-NVT to implement biometric authentication for legal representatives during electronic invoice registration and updates. The measure addresses rising concerns over identity fraud and forms part of broader efforts to modernise the country’s tax administration system.
Biometric verification, developed in coordination with the Ministry of Public Security using facial recognition technology, is expected to improve the accuracy of taxpayer identification and limit fraudulent activities through impersonation.
The regulations apply to enterprises, organisations, household businesses, and individual business owners using electronic invoices. They do not yet apply to foreign nationals who have not fulfilled requirements for level-2 electronic identification.
Under the new process, after receiving a registration declaration or update request, the system will send a facial authentication request to the legal representative via the eTax Mobile application. Once verification is successful, the application will continue processing under existing electronic invoice procedures before approval or rejection is issued.
To complete the process, legal representatives must have a level-2 electronic identification account on the VNeID application and install the eTax Mobile app.
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