General Department of Taxation e-Invoice specifications
Supported Formats:
XML with mandatory digital signatures
Real-time validation through GDT platform
Clearance Model:
Continuous Transaction Control via General Department of Taxation e-Invoice system with real-time validation and approval
Archiving Requirements:
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.
N/A
No SAF-T implementation; Vietnam uses mandatory e-Invoice system with real-time GDT validation and digital archiving requirements
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.