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Vietnam e-Invoicing

Updated 30 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

E-invoicing is mandatory across B2B, B2G and B2C in Vietnam since July 2022, covering all businesses nationwide including retail and consumer-facing operations. Invoices use XML with mandatory digital signatures and real-time validation through the General Department of Taxation platform.

Vietnam e-Invoicing Overview

B2B
mandatory
since 1 July 2022
Mandatory e-Invoice system for all businesses nationwide.
B2G
mandatory
since 1 July 2022
Mandatory e-Invoice system for all B2G transactions through General Department of Taxation validation platform.
B2C
mandatory
since 1 July 2022
Mandatory e-Invoice system for B2C transactions. All retail and consumer-facing businesses required to issue electronic invoices.

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Implementation Timeline(3 events)

Key mandate dates. Select a date for detail, or show all updates below.

e-Invoice system pilot program
1 November 2020
Pilot phase
General Department of Taxation launched pilot e-Invoice program for selected businesses.
Nationwide mandatory implementation
1 July 2022
National mandate
e-Invoice system became mandatory for all businesses nationwide across B2G, B2B, and B2C transactions.
Enhanced compliance and regulatory updates
1 January 2025
System enhancement
Updated regulations and enhanced compliance requirements implemented for improved e-Invoice system functionality.

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Compliance Regime

CTC Model
Real-time reporting
Continuous Transaction Control via General Department of Taxation e-Invoice system with real-time validation and approval
Network
Real-time reporting
Standards
XML format with digital signatures, General Department of Taxation e-Invoice specifications

Record-keeping & Reporting

Archiving
10 years retention per Decree 123/2020/ND-CP Article 6 ; Must maintain original XML format with digital signature; Storage in-house or outsourced permitted.
SAF-T
N/A
No SAF-T implementation; Vietnam uses mandatory e-Invoice system with real-time GDT validation and digital archiving requirements

Technical Formats

XML with mandatory digital signatures
Real-time validation through GDT platform

Detailed exemptions, penalties and cross-border rules for Vietnam are not yet published. The official sources have the latest detail.

Official Sources

  • gdt.gov.vnOfficial site
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Related Countries

  • ArmeniaMandatory
  • AzerbaijanMandatory
  • ChinaMandatory
  • GeorgiaMandatory

Frequently asked questions about e-Invoicing in Vietnam

Yes, e-Invoicing is mandatory in Vietnam for B2B (since 2022-07-01) and B2G (since 2022-07-01) transactions.

B2B e-Invoicing in Vietnam is mandatory since 2022-07-01. Mandatory e-Invoice system for all businesses nationwide.

B2G e-Invoicing in Vietnam is mandatory since 2022-07-01. Mandatory e-Invoice system for all B2G transactions through General Department of Taxation validation platform.

Vietnam supports the following e-Invoice formats: XML with mandatory digital signatures, Real-time validation through GDT platform.

Vietnam uses the following e-Invoicing standards: XML format with digital signatures, General Department of Taxation e-Invoice specifications. Archiving requirement: 10 years retention per Decree 123/2020/ND-CP Article 6 ; Must maintain original XML format with digital signature; Storage in-house or outsourced permitted..

Continuous Transaction Control via General Department of Taxation e-Invoice system with real-time validation and approval

B2C e-Invoicing in Vietnam is mandatory since 2022-07-01. Mandatory e-Invoice system for B2C transactions. All retail and consumer-facing businesses required to issue electronic invoices.