Electronic Invoicing in Vietnam
Is e-invoicing mandatory in Vietnam ?
E-invoicing is mandatory in Vietnam.
Who is affected?
All VAT-registered businesses in Vietnam that provide goods or services are required to issue electronic invoices.
Compliance requirements
Companies must register on the General Department of Taxation (GDT) website and receive approval before issuing e-invoices. E-invoices must be in XML format, include a digital signature and be sent to GDT for validation. After GDT validation, the supplier includes the unique invoice code on the invoice and sends the invoice to the buyer either in XML or in PDF formats. If the invoices are sent in PDF format, the invoice must include a QR code. Invoice data must be reported to the tax authority either directly or through an authorized service provider.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
Electronic invoice data is reported to the General Department of Taxation (GDT) either directly or through an authorized service provider.
What formats are required in Vietnam?
E-invoices must be transmitted in XML format, according to GDT specification, and must include a digital signature.
Archiving in Vietnam
What are the archiving requirements in Vietnam?
The requirement is to retain the original XML where applicable and a human-readable (PDF) version. Daily accounting records must be stored for at least ten years. Digital signatures must be verifiable over the retention period.
Legal invoice:
- For suppliers: A legal invoice is an invoice created and transmitted in XML format, signed digitally, and registered and approved in the GDT platform.
- For buyers: A legal invoice is a digitally signed XML invoice that includes a GDT-issued unique identifier. If an invoice is received in PDF format, the PDF is the legal invoice and must include a QR code.
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Key Actions
Ensure compliance: Register through the GDT website and obtain approval before issuing e-invoices.
Archive properly: Store e-invoices electronically but also retain human-readable copies.
Vietnamese e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2022 |
| B2B | Mandatory | Since 2022 |
Supplier requirement: Vietnamese suppliers must register with GDT and issue XML-format e-invoices with a digital signature and GDT-issued unique identifier and transmit the invoice to the buyer after registering the invoice with the GDT.
Buyer requirement: Vietnamese buyers must be able to receive and verify XML e-invoices in accordance with GDT regulations.
Archiving requirement: E-invoices must be stored electronically, including the human-readable version, for ten years.
