B2B and B2C Electronic Invoicing in Vietnam

In Vietnam, electronic invoicing has been mandatory for all businesses since July 2022, making it one of the pioneering countries in the Asia Pacific region.

Decree 70/2025/ND-CP (Decree 70), in effect since June 1st, 2025, introduces significant amendments and key additions to the provisions previously established under Decree 123/2020/ND-CP, which governs the issuance, management, and use of invoices and accounting documents in Vietnam. 

This new decree aims to modernize the legal framework for electric invoicing, aligning it with technological advancements, the evolving landscape of digital commerce, and the increasing need for tax administration to enhance fiscal oversight. 

How does electronic invoicing function in Vietnam

Since July 2022, electronic invoicing has been mandatory for all organizations, businesses, and individuals supplying goods or services in Vietnam. This means that self-printed invoices, pre-printed invoices, and invoices purchased directly from tax authorities are no longer valid. Current regulations require all business transactions to be supported by electronic invoices, aiming to enhance transparency, strengthen tax oversight, and improve administrative efficiency.

To issue e-invoices, taxpayers must first register through the General Department of Taxation (GDT) website and obtain approval from the tax authority.

Vietnamese e-invoices are issued in XML format, must include a digital signature, and are required to be stored securely for 10 years. 

Taxpayers must transmit e-invoice data to the tax authority through authorized service providers.

Main types of e-invoices in Vietnam

Vietnam’s regulatory framework outlines five main types of electronic invoices:

• VAT Invoice: Used for transactions subject to Value-Added Tax. This includes Tax Refund Invoices, issued in cases where the buyer is entitled to reclaim VAT.
• Commercial Invoice: Mainly used for export operations.
• E-invoice for Public Good Sales.
• E-invoice for Sales from National Reserve Stock
• Other Tax Documents: Such as tickets, receipts for air transport fees, and documents for international freight charges.

These invoices may be issued with or without a tax identification code. Regardless, the issuing business is required to report the invoice to the tax authority.

When a tax code is required, it is generated by the tax authority based on the information provided by the company when creating the invoice. This code must appear on the invoice before it is sent to the buyer to ensure its legal validity.

E-Delivery Notes for Goods Movement

In addition to invoices, Vietnam’s tax system also mandates the issuance of electronic delivery notes to document and control the movement of goods. There are two main types, depending on the nature of the transport:

1. Internal Transfer Delivery Note: Used when goods are moved between warehouses or facilities within the same company.
2. Commercial Distribution Delivery Note: Used when goods are shipped to sales agents or other intermediaries.

These delivery notes must meet the same formal requirements as e-invoices, including mandatory content, digital format, and the ability to be reported to or verified by the tax authority.

Legislative Updates: Decree 70/2025/ND-CP

Decree 70/2025/ND-CP has been in force since June 1, 2025. It amends and supplements various provisions of Decree 123/2020/ND-CP, which regulates the issuance and storage of invoices and accounting documents. Additionally, Circular 32/2025/TT-BTC provides guidance on specific aspects of invoice and document management under Decree 70.

Decree 70 introduces compliance requirements for foreign suppliers operating in Vietnam’s e-commerce sector, sets standardized timelines for invoice issuance, and allows these suppliers to issue VAT invoices.

These modifications mainly affect the following:

1. Expanding the scope of the electronic invoicing system
   

   • Foreign e-commerce and digital service providers without a permanent establishment in Vietnam may voluntarily register to use electronic invoices with VAT, in compliance with local tax laws.

   • Domestic and individual businesses may authorise third parties to issue electronic invoices on their behalf.

   • Export Processing Enterprises (EPEs) must use sales or VAT invoices, depending on their reporting method.

   • Exporters may issue electronic commercial invoices if the technical conditions exist to transmit the data to the tax authority.

2. Standardised deadlines for issuing invoices
   

   • Exported goods: the invoice must be issued on the next working day after customs clearance.

   • Sales of goods or provision of services: at the time of transfer of ownership or completion of the service.

   • Advance payments: the invoice is issued at the time of payment (except for deposits).

   • Recurring or high-volume services: by the 7th day of the following month or according to the agreed period.

   • Special sectors such as banking, insurance, transport, health and gambling will have specific issuance rules.

3. Improvements to the content and format of invoices
   

   • Detailed information is required: buyer and seller details, tax identification number, clear description of goods or services.

   • If the digital signature cannot be applied on the same day, it must be added on the next working day.

   • Invoices created from a POS must be sent electronically (email, text message, or other) or via a secure link or QR code.

   • Special requirements for:
       ◦ Digital transport services (sender details and goods details).
       ◦ Promotions, which must be detailed and include complete records.

B2C Electronic Invoicing for Point of Sale in Vietnam

With the entry into force of Decree 70/2025/ND-CP, the use of electronic invoices generated by cash registers (POS) is now mandatory for all companies operating in the retail, hospitality, catering, food services and personal services sectors, provided that their annual revenue exceeds the threshold of VND 1 billion. This measure aims to strengthen fiscal control, streamline the invoicing process and ensure the traceability of commercial transactions involving direct sales to the end consumer.

The cash registers used by these businesses must be electronically connected to the Vietnamese tax authority's system, allowing the information contained in each invoice to be transmitted in real time to the tax administration.

Electronic invoices generated from cash registers to tax authorities must meet certain conditions:

• The electronic invoice must be recognizable as generated from a POS cash register.
• Digital signatures are optional, not mandatory.
• The expense listed on the electronic invoice can be determined as an expense (in the context of tax obligations) if it is supported by sufficient supporting documentation.

An electronic invoice generated by a POS cash register must contain the following information:

• Name, address and tax identification number of the seller;
• Name, address and tax identification number/personal identification number/telephone number of the buyer (if requested by the buyer);
• Name of goods/services, unit price, quantity and total price to be paid. If an organisation or company pays taxes using the credit-invoice method, the sales price excluding VAT, the VAT rate, the total VAT payable and the total amount payable including VAT must be clearly stated on the electronic invoice;
• Date of issue of the invoice;
• The tax authority identification code or electronic data that allows the purchaser to access and declare the information contained in the electronic invoice generated by the POS cash register.

The seller must send the electronic invoice to the purchaser by electronic means (message, email or other means), or provide the link or QR code so that the purchaser can search for and download it.

EDICOM can help you manage the generation and issuance of B2C invoices in an integrated and automated manner, both to the GDT and sending it to the end customer for download. If you want to learn more about how this process works, please contact us.

What are the requirements for e-Invoicing providers in Vietnam?

Your e-invoicing service provider must comply with all financial, legal and technical requirements stipulated by the tax authority.

Technical requirements for an e-invoicing service provider include guaranteeing the following:

• Secure connectivity. Ensuring connectivity with the GDT 24 hours a day, 7 days a week.
• Multi-device access. Supporting a range of different types of devices, such as users’ computers, tablets and smart phones.
• Secure connections. Maintaining the confidentiality and integrity of data exchanged between participants.
• Having a data recovery system.
• Invoice preservation. Offering electronic invoice storage and preservation services that guarantees the security and integrity of your documents. Data stored must also be available for online consultation.
• Your provider must comply with all requirements on data connection standards issued by the Ministry of Finance.

EDICOM, the leading partner for electronic invoicing in Vietnam

For companies and organizations operating in Vietnam, EDICOM offers a technological solution that adapts to the country's requirements, both in the B2B and B2C sectors. Here's how the process works:

• The platform integrates with the company's management system or ERP and receives the required data from the client.
• EDICOM transforms the data into the XML format defined by the GDT.
• A digital signature and a unique identification code are applied to the structured invoice.
• It is sent to the GDT for validation.
• Once validated, the document is received and integrated back into the company's ERP.
• In parallel, EDICOM provides services that allow the validated invoice to be automatically sent to the recipient as well.

EDICOM is an EDI (electronic data interchange) and e-Invoicing provider serving businesses and public entities in more than 60 countries. EDICOM’s global e-Invoicing platform adapts to the wide-ranging technical and legislative particularities of each country to ensure compliance with e-invoicing requirements.

EDICOM develops its solutions as an ASP (application service provider) and guarantees 99.9% system availability and access to the service from anywhere in the world thanks to its robust infrastructure.

EDICOM also offers a storage service for original invoices sent and received. The service allows all stored e-invoices to be viewed, managed and retrieved quickly and easily.

EDICOM, a provider of Electronic Data Interchange (EDI) services and electronic invoicing, serves companies and public organizations in over 80 countries, ensuring full compliance with electronic invoicing regulations.

What are the advantages of e-Invoicing?

Implementation e-Invoicing offers many advantages to businesses that add up to reduced costs.

• These include direct savings by eliminating paper, printing, sending invoices by mail, storing them, etc.
• Automating the process also means increased productivity in administrative departments and frees up more time for other tasks.
• Automation and integration of invoice reception processes. E-documents can be automatically integrated with in-house systems and accounting. Invoices are prepared for payment with almost no human involvement.
• Increased efficiency and elimination of human error as a result of automation and fully integrated processing.
• Shorter delivery and payment times. Issuing and receiving processes are more efficient and immediate. Eliminates errors in generating invoices and entering them into accounting. Reduces payment times.
• Greater security. Invoices are sent on private networks or using specific protocols like AS2, FTPS, Web Services, VAN (Value Added Network), etc. Digital signatures also ensure the integrity, origin and authenticity of invoices.
• Flexible and secure storage in accordance with legal provisions. Original and signed documents are stored at least for the time stipulated by current applicable legislation. This reduces storage costs and makes consulting old invoices easier.
• Eliminates risk losing physical documents by means of secure storage and viewing invoices electronically.