Return to mapElectronic Invoicing in Vietnam
Vietnam made electronic invoicing mandatory in July 2022, establishing itself as one of the pioneers in the Asian region in terms of tax digitization. Decree 70/2025/ND-CP, in force since June 1, 2025, updates the provisions of Decree 123/2020/ND-CP, modernizing the legal framework for electronic invoicing in line with technological advances and digital commerce.
Features of electronic invoicing in Vietnam
The electronic invoicing system in Vietnam follows a clearance model, in which all invoices must be submitted to the General Department of Taxation (GDT) for validation before commercial use.
The legal framework recognizes five main types of electronic invoices: VAT invoices, tax refund invoices, commercial invoices (exports), invoices for the sale of public goods or national reserve products, and other tax documents such as tickets, transportation fees, or international freight charges.
In addition to invoices, electronic delivery notes are required to document the transportation of goods. There are two types: internal transport (between headquarters or warehouses) and commercial distribution (shipments to agents or intermediaries). They must comply with the same technical and legal requirements as electronic invoices.
Mandatory status
Electronic invoicing is mandatory for all taxpayers from July 1, 2022. Decree 70/2025/ND-CP extends the scope to foreign e-commerce and digital service providers, also allowing individual businesses to authorize third parties to issue invoices on their behalf.
Invoice format
XML format in accordance with the technical standards defined by the GDT. Invoices can be issued with or without a tax identification code, although they must always be reported to the tax authority. Each approved invoice incorporates the unique code generated by the GDT, which is a prerequisite for its legal validity.
Electronic signature
The issuer’s digital signature is mandatory to ensure the integrity and authenticity of the document. If it cannot be applied on the same day, it must be added by the next business day at the latest.
Storage
Electronic invoices must be stored for 10 years in a secure digital format and remain accessible and legible to the tax authorities throughout this period.
Required administrative procedures
To issue electronic invoices, companies must register through the GDT portal, obtain official approval from the tax authority, and hire an authorized service provider that complies with the connection and security standards established by the Ministry of Finance.
Tax control
The system requires automatic data transmission to the GDT. Invoices can be verified in real time, enabling continuous tax monitoring and reducing the risk of fraud or duplication.
B2C electronic invoice for points of sale (POS)
With the entry into force of Decree 70/2025/ND-CP, Vietnam has made the use of electronic invoices generated by cash registers (POS) mandatory for all companies operating in the retail, hospitality, catering, food services, and personal services sectors, provided that their annual revenue exceeds VND 1 billion.
The cash registers used by taxpayers must be electronically connected to the Vietnam Tax Administration (GDT) system. In this way, the information on each invoice is transmitted in real time to the tax authorities, allowing for immediate monitoring of sales transactions.
The seller is required to send the electronic invoice to the buyer via electronic means or provide a link or QR code that allows the customer to access and download the invoice directly.
Electronic invoices generated through POS systems must meet the following conditions:
- Clear identification of origin: the invoice must be recognizable as having been issued from a POS cash register.
- Optional digital signature: although it is possible to include one, it is not a mandatory requirement.
- Tax validity of the expense: the amounts recorded can be considered deductible if adequate supporting documentation is available.
Frequently Asked Questions
Below are some of the most frequently asked questions about the electronic invoicing system in Vietnam.
Since when has electronic invoicing been mandatory in Vietnam?
Since July 1, 2022, for all taxpayers, according to Decree 123/2020/ND-CP.
What changes does Decree 70/2025/ND-CP introduce?
It extends the obligation to foreign digital service providers, standardizes issuance deadlines, and strengthens control over B2C invoices issued from POS terminals.
What format should electronic invoices have?
Invoices must be issued in XML format in accordance with the technical specifications of the GDT.
What retention period applies to electronic invoices?
They must be stored electronically for 10 years, ensuring accessibility and authenticity.
Are digital signatures mandatory?
Yes, electronic invoices must include the issuer's digital signature. Only in the case of POS is the signature optional.
Which authority oversees the electronic invoicing system?
The General Department of Taxation (GDT) is the authority responsible for validating, registering, and controlling all electronic invoices issued in Vietnam.
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