Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
Vietnam e-Invoicing
Last reviewed
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for Vietnam
Since 1 July 2022, sellers in Vietnam must issue e-invoices for sales of goods and services to businesses, consumers and public bodies. By default the seller obtains a tax authority code on each invoice before sending it to the buyer. Decree 254/2026/ND-CP replaced Decree 123/2020/ND-CP on 1 July 2026.
Previous
29 April 2026B2C
Decree 141/2026/ND-CP revises the household threshold
Latest
30 June 2026
Decree 254/2026/ND-CP replaces Decree 123/2020/ND-CP
Vietnam e-Invoicing Overview
B2B
mandatory
since 1 July 2022Article 26 of the Law on Tax Administration 108/2025/QH15 recognises coded, uncoded and cash-register e-invoices and leaves the Government to decide who uses each. Under Article 6 of Decree 254/2026/ND-CP , economic organisations, household businesses and individual traders use e-invoices with a tax authority code unless an exception applies. Enterprises in listed sectors, among them electricity, petroleum, post and telecoms, banking, securities, crypto-assets, insurance, healthcare, e-commerce, supermarkets, trade and transport, and other organisations meeting the IT and data-transmission conditions, may use invoices without a code unless classed as high tax risk. The obligation first applied nationwide on 1 July 2022 under Article 151 of Law 38/2019/QH14 .
B2G
mandatory
since 1 July 2022Suppliers to state bodies issue the same e-invoices as for other buyers: Article 4 of Decree 254/2026/ND-CP requires a seller to issue an e-invoice for each sale of goods or services unless an Article 7 exception applies. Public service units that sell goods or services are sellers under Article 2, and agencies selling public assets use the e-invoice for the sale of public assets set out in Article 8.
B2C
mandatory
since 1 July 2022Sales to consumers carry the same obligation. Organisations and household businesses selling directly to consumers in retail, food service, hotels, passenger transport, entertainment and similar sectors use e-invoices generated from cash registers connected to the tax authority under Article 6(1)(c) of Decree 254/2026/ND-CP , unless already registered for coded or uncoded e-invoices. Household businesses and individual traders with annual revenue above VND 1 billion must use coded or cash-register e-invoices under Article 6(1)(d) of Decree 254/2026/ND-CP and Article 8(5) of Decree 68/2026/ND-CP , as replaced by Decree 141/2026/ND-CP . Under Article 52 of Law 108/2025/QH15 , the household-business e-invoice provisions took effect on 1 January 2026, the date the lump-sum tax article of Law 38/2019/QH14 ceased to apply.
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for Vietnam
Implementation Timeline(12 events)
Key mandate dates. Select a date for detail, or show all updates below.
Law on Tax Administration 38/2019/QH14 adopted
13 June 2019
Legislative
Decree 123/2020/ND-CP on invoices issued
19 October 2020
Legislative
E-invoices mandatory nationwide
1 July 2022
National mandate
Decree 70/2025/ND-CP extends cash-register e-invoices
20 March 2025
B2C
Decree 70/2025/ND-CP , effective 1 June 2025, required enterprises selling directly to consumers in listed sectors, lump-sum household businesses with annual revenue of VND 1 billion or more and certain other household businesses to use e-invoices generated from cash registers connected to the tax authority.
Decree 310/2025/ND-CP revises invoice penalties
2 December 2025
Penalties
Law on Tax Administration 108/2025/QH15 adopted
10 December 2025
Legislative
Decree 68/2026/ND-CP sets household e-invoice rules
5 March 2026
B2C
Decree 141/2026/ND-CP revises the household threshold
29 April 2026
B2C
Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC issued
30 June 2026
Legislative
The Government issued Decree 254/2026/ND-CP on e-invoices and e-documents under Law 108/2025/QH15, and the Ministry of Finance issued Circular 91/2026/TT-BTC with the implementing rules, including the XML data format in Article 3. Both took effect on 1 July 2026, when Article 25 of the circular ended Circular 32/2025/TT-BTC.
Premium Sponsors
Compliance Regime
Tax Authority
CTC Model
Clearance
For an invoice with a tax authority code, the seller signs the invoice and submits it, through the tax administration information system or an e-invoice service provider, to the Department of Taxation's coding system. The system checks content, format, registration details and stop-use status, assigns the code automatically, and only then does the seller send the invoice to the buyer. Sellers allowed to use invoices without a code send them to the buyer and transmit the full invoice to the tax authority no later than the next working day; listed sectors such as post, telecoms, insurance, banking, aviation and securities, and electricity and water sellers that record a customer code, report summary data tables by the VAT return deadline instead. Cash-register invoice data is sent to the tax authority at the end of each day.
Standards
Department of Taxation e-invoice data standard (Circular 91/2026/TT-BTC, Article 3)
Record-keeping & Reporting
Archiving
Retention for the period set by accounting law under Article 5 of Decree 254/2026/ND-CP; at least 10 years for accounting documents used directly to record the books and prepare financial statements under Article 13 of Decree 174/2016/ND-CP; e-invoices kept as data messages meeting Article 13 of the Law on Electronic Transactions, in a storage form chosen by the holder; must be printable or retrievable on request
Technical Formats
XML
Penalties
Failure to issue invoices
Under Article 24(3) of Decree 125/2020/ND-CP , as amended by Decree 310/2025/ND-CP from 16 January 2026, not issuing an invoice for a sale is fined VND 1–2 million for one invoice, rising in bands to VND 60–80 million for 50 or more invoices, and the seller must issue the missing invoices. Under Article 7(4)(a) of Decree 125/2020/ND-CP, the invoice fines in Chapter III are the amounts for organisations; household businesses are fined at the rate for individuals.
Issuing invoices at the wrong time
Late or missing e-invoice data transmission
Exemptions
Cases not requiring e-invoices
Article 7 of Decree 254/2026/ND-CP lists cases where no e-invoice is needed, including household businesses earning property rental income or selling digital content to buyers abroad, lottery, insurance and multi-level sales agents whose principals withhold tax, reinsurance, deposit-taking, financial and foreign-exchange transactions, capital contributions in kind and internal asset transfers.
Cross-border Conditions
Foreign digital and e-commerce suppliers
Exports
Exporters, including processors of export goods, issue a commercial e-invoice, a VAT e-invoice or a sales e-invoice under Article 6(3)(c) of Decree 254/2026/ND-CP . Under Article 8, the commercial e-invoice applies to exporters able to transmit commercial invoice data to the tax authority electronically; others choose a VAT or sales e-invoice.
Latest Update
Technical Update
30 Jun 2026Decree 254/2026/ND-CP replaces Decree 123/2020/ND-CP
The Government issued Decree 254/2026/ND-CP and the Ministry of Finance issued Circular 91/2026/TT-BTC, both effective 1 July 2026. Decree 254 replaces Decree 123/2020/ND-CP and Decree 70/2025/ND-CP, names securities, crypto-asset and carbon-exchange service businesses among those allowed to use invoices without a code, and ends the validity of tax-authority-printed paper invoices. Circular 91 replaces Circular 32/2025/TT-BTC.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Vietnam
Yes, e-Invoicing is mandatory in Vietnam for B2B (since 1 July 2022) and B2G (since 1 July 2022) transactions.
B2B e-Invoicing in Vietnam is mandatory since 1 July 2022. Article 26 of the Law on Tax Administration 108/2025/QH15 recognises coded, uncoded and cash-register e-invoices and leaves the Government to decide who uses each. Under Article 6 of Decree 254/2026/ND-CP , economic organisations, household businesses and individual traders use e-invoices with a tax authority code unless an exception applies. Enterprises in listed sectors, among them electricity, petroleum, post and telecoms, banking, securities, crypto-assets, insurance, healthcare, e-commerce, supermarkets, trade and transport, and other organisations meeting the IT and data-transmission conditions, may use invoices without a code unless classed as high tax risk. The obligation first applied nationwide on 1 July 2022 under Article 151 of Law 38/2019/QH14 .
B2G e-Invoicing in Vietnam is mandatory since 1 July 2022. Suppliers to state bodies issue the same e-invoices as for other buyers: Article 4 of Decree 254/2026/ND-CP requires a seller to issue an e-invoice for each sale of goods or services unless an Article 7 exception applies. Public service units that sell goods or services are sellers under Article 2, and agencies selling public assets use the e-invoice for the sale of public assets set out in Article 8.
Vietnam supports the following e-Invoice formats: XML.
Vietnam uses the following e-Invoicing standards: Department of Taxation e-invoice data standard (Circular 91/2026/TT-BTC, Article 3). Archiving requirement: Retention for the period set by accounting law under Article 5 of Decree 254/2026/ND-CP; at least 10 years for accounting documents used directly to record the books and prepare financial statements under Article 13 of Decree 174/2016/ND-CP; e-invoices kept as data messages meeting Article 13 of the Law on Electronic Transactions, in a storage form chosen by the holder; must be printable or retrievable on request.
For an invoice with a tax authority code, the seller signs the invoice and submits it, through the tax administration information system or an e-invoice service provider, to the Department of Taxation's coding system. The system checks content, format, registration details and stop-use status, assigns the code automatically, and only then does the seller send the invoice to the buyer. Sellers allowed to use invoices without a code send them to the buyer and transmit the full invoice to the tax authority no later than the next working day; listed sectors such as post, telecoms, insurance, banking, aviation and securities, and electricity and water sellers that record a customer code, report summary data tables by the VAT return deadline instead. Cash-register invoice data is sent to the tax authority at the end of each day.
Vietnam has penalties for e-Invoicing non-compliance. Failure to issue invoices: Under Article 24(3) of Decree 125/2020/ND-CP, as amended by Decree 310/2025/ND-CP from 16 January 2026, not issuing an invoice for a sale is fined VND 1–2 million for one invoice, rising in bands to VND 60–80 million for 50 or more invoices, and the seller must issue the missing invoices; Issuing invoices at the wrong time: Article 24(2) of Decree 125/2020/ND-CP, as replaced by Decree 310/2025/ND-CP, fines an invoice issued at the wrong time for a sale VND 500,000–1.5 million for one invoice, up to VND 50–70 million for 100 or more invoices; Late or missing e-invoice data transmission: Article 30 of Decree 125/2020/ND-CP fines late transmission of e-invoice data to the tax authority VND 2–5 million for 1–5 working days, VND 5–8 million for 6–10 working days or an incomplete summary table, and VND 10–20 million for 11 or more working days or no transmission.
Cross-border e-Invoicing in Vietnam: Foreign suppliers without a permanent establishment in Vietnam that do e-commerce or platform-based business with taxable revenue in Vietnam may register voluntarily for e-invoices under Article 2 of Decree 254/2026/ND-CP , using the VAT invoice under Article 8. Exporters, including processors of export goods, issue a commercial e-invoice, a VAT e-invoice or a sales e-invoice under Article 6(3)(c) of Decree 254/2026/ND-CP . Under Article 8, the commercial e-invoice applies to exporters able to transmit commercial invoice data to the tax authority electronically; others choose a VAT or sales e-invoice.
B2C e-Invoicing in Vietnam is mandatory since 1 July 2022. Sales to consumers carry the same obligation. Organisations and household businesses selling directly to consumers in retail, food service, hotels, passenger transport, entertainment and similar sectors use e-invoices generated from cash registers connected to the tax authority under Article 6(1)(c) of Decree 254/2026/ND-CP , unless already registered for coded or uncoded e-invoices. Household businesses and individual traders with annual revenue above VND 1 billion must use coded or cash-register e-invoices under Article 6(1)(d) of Decree 254/2026/ND-CP and Article 8(5) of Decree 68/2026/ND-CP , as replaced by Decree 141/2026/ND-CP . Under Article 52 of Law 108/2025/QH15 , the household-business e-invoice provisions took effect on 1 January 2026, the date the lump-sum tax article of Law 38/2019/QH14 ceased to apply.
Exemptions from Vietnam e-Invoicing may apply to: Cases not requiring e-invoices. Check specific criteria as exemptions vary by transaction type and business size.