Worldwide tax guides /Vietnam E-invoicing & Digital Reporting GuideVietnamE-Invoicing & Reporting

Vietnam E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting

Vietnam Electronic Invoicing and Digital Reporting Requirements

Indirect tax control regimeCTC
E-Invoicing/CTC ModelClearance e-invoicing
Obligation statusLive
Governing entityGeneral Department of Taxation (GDT)
Infrastructure/platformGDT platform
Peppol connectivityNo
TaxpayersTaxpayers in Vietnam specified in Article 2 of Decree 123 of 2020
Domestic TransactionsB2B - yes, B2C - yes, B2G - yes
Cross-border TransactionsExport - yes, Import - no
DocumentsVAT invoices, Sales invoices, Export invoices, Other documents and receipts (e.g. stamps, tickets, dispatch and consignment notes)
Supplier-side requirements (AR)
Format(s) while sending to the platformLocal XML
Format for exchange with buyer/recipientXML, along with the PDF presentation
Buyer-side requirements (AP)
Receiving document in electronic formatMandatory: XML
Validation requiredOptional
Acknowledgement of receiptOptional
Response to the document received (Accept or reject)Optional
Archiving AbroadAllowed under conditions
Archiving Period10 years
Other Digital Reporting Obligations
SAF-T or other accounting filingsNo

Questions About E-Invoicing in Vietnam?

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Mandatory e-invoicing was introduced on July 1, 2022.

Before issuing e-invoices, taxpayers should register with the General Department of Taxation and obtain a digital certificate.

What Types of Businesses Does This Apply to?

It applies to taxpayers in Vietnam specified in Article 2 of Decree 119 of 2018.

Governmental Body Responsible for E-invoicing in Vietnam

The General Department of Taxation (Tổng Cục Thuế)

Penalties for Not Adhering to Vietnam's E-invoice Mandates

  • A fine between VND 4 million and VND 8 million is imposed for issuing e-invoices without the GDT’s approval or without the GDT’s code.
  • A fine ranging from VND 10,000,000 to VND 20,000,000 is imposed for failing to issue invoices when required by law.

What does the e-invoicing process in Vietnam look like?

There are two categories of e-invoices:

  • Issued with the GDT’s confirmation code
  • Issued without the GDT’s confirmation code.

Taxpayers should register with the GDT before issuing e-invoices to be approved and obtain a digital certificate.

Taxpayers can send e-invoices directly to the GDT or through a certified service provider. After receiving the e-invoice, the GDT validates it, and only after validation can the e-invoice be sent to the buyer.

Taxpayers who only issue a small number of e-invoices can issue them via the GDT’s web portal.

Is SAF-T Needed in Vietnam?


Questions About E-Invoicing in Vietnam?

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E-Invoicing & Global Tax Automation with Fonoa

One way to comply with Digital Reporting Requirements in Vietnam is to use a provider like Fonoa.

With Fonoa you can:

  • Have one integration for your global needs, including Vietnam
  • Save time and money by automatically cleaning your data to minimize errors and manual work
  • Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
  • Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
  • Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information

See how Fonoa can help

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