New Electronic Invoicing Rules in Vietnam – What Businesses Need to Know

New electronic invoicing rules in Vietnam, effective 1 July 2026, change invoice methods, issuance timing, registration and error correction. Here is a practical compliance guide for businesses.

---

Decree No. 254/2026/ND-CP and Circular No. 91/2026/TT-BTC establish Vietnam’s updated rules for electronic invoices and electronic documents. The framework covers invoice types and content, issuance timing, registration, correction procedures and circumstances in which invoice use may be suspended. It also places greater emphasis on taxpayer identity checks and risk management.

For a business operating in Vietnam, the first task is to identify the correct invoicing process for each activity and sales channel. A company may have different requirements for business-to-business sales, consumer transactions and exports. Finance, tax, sales and IT teams then need to ensure that the underlying transaction data reaches the invoicing system accurately and at the right time.

Which businesses must use electronic invoices in Vietnam?

Businesses and other taxpayers generally use electronic invoices, but the applicable issuance method depends on their activities, technical capabilities and tax-risk classification. Article 6 of Decree 254 distinguishes among invoices carrying a tax authority code, invoices without that code and invoices generated by cash registers connected to the tax authority’s data system.

Entities Required to Use Electronic Invoices (Article 6, Decree 254/2026/ND-CP)
Entity group	Applicable type of electronic invoice
Economic organizations, other organizations, business households, business individuals in general	Tax-authority-coded electronic invoices, except for the cases specified below and cases classified as high tax risk.
Enterprises operating in electricity, petroleum, postal services, telecommunications, clean water, finance-banking, securities, crypto assets, carbon exchange support services, insurance, healthcare, e-commerce, supermarket/commercial business, air/road/rail/sea/waterway transport	Non-coded electronic invoices may be used if the enterprise meets the required IT infrastructure, accounting/invoicing software, and data-transmission conditions, except in cases classified as high tax risk.
Organizations/households/individuals selling goods or services directly to consumers, including those operating in shopping malls, supermarkets, retail (excluding automobiles, motorcycles and mopeds), food and beverage, restaurants, hotels, passenger transport, road-transport support services, arts, entertainment and recreation, cinemas, and other personal services	Electronic invoices generated from cash registers connected to the tax authority’s data system, unless the taxpayer has already registered to use tax-authority-coded or non-coded electronic invoices.
Business households/individuals with annual revenue over VND 1 billion, or selling assets subject to ownership/use registration	Mandatory use of tax-authority-coded electronic invoices or electronic invoices generated from cash registers connected to the tax authority’s data system.

In addition, under Article 6.2 of Decree No. 254/2026/ND-CP, tax authorities issue tax-authority-coded electronic invoices on a transaction-by-transaction basis (sales invoices or VAT invoices) in the following cases:

• Non-business organizations generating taxable sales of goods or services;
• Organizations, business households and business individuals that have ceased or temporarily suspended operations, are subject to enforcement measures suspending the use of invoices, are undergoing bankruptcy procedures, or are within a period for providing explanations at the request of the tax authority; and
• Asset auction organizations.

Which type of electronic invoice should a business issue?

The type of invoice is a separate decision from the method used to issue it. Article 8 of Decree 254 identifies VAT invoices, sales invoices, e-commerce invoices and several specialised invoices and documents.

Types of Electronic Invoices (Article 8, Decree 254/2026/ND-CP)
Invoice type	Applies to
VAT invoice	Economic organizations declaring VAT under the deduction method (domestic sales, international transport, sales into non-tariff zones, exports); e-commerce/digital platform services by foreign suppliers without a permanent establishment in Vietnam
Sales invoice	Organizations/households/individuals declaring VAT under the direct method; organizations/individuals in non-tariff zones (must state ‘For organizations/individuals in non-tariff zones’)
E-commerce invoice	Exporters of goods/services abroad meeting conditions for transmitting e-commerce invoice data to the tax authority (otherwise, use electronic VAT or sales invoices)
Electronic invoice for sale of public assets	Sale/transfer of public assets under public asset management law
Electronic invoice for sale of national reserve goods	Agencies/units within the state reserve system
Other invoice types	Stamps, tickets, cards in standard data format; air transport freight receipts; international transport fee documents; bank service fee documents per international practice
Documents managed as invoices	Internal transport-cum-warehouse release notes; warehouse release notes for agency-sale goods

What information must an electronic invoice contain?

Electronic invoices generally need to include key information such as the invoice details and number, seller and buyer information, description and value of goods/services, VAT details, payment amount, issuance date, digital signatures, and tax authority code where applicable.

However, certain types of invoices are subject to simplified content requirements. For example:

• Buyer information and/or buyer’s digital signature may not be required in certain consumer transactions, including some supermarket, mall, cinema and fuel-station sales.
• Electronic tickets, stamps and cards may be subject to simplified requirements regarding seller/buyer information, digital signatures and tax details.
• Certain air transport documents issued electronically to non-business individuals may be exempt from several standard invoice fields.
• Construction, installation and progress-based property transactions may be exempt from certain quantity, unit and pricing information.
• Internal warehouse/transport and agency-sale documents may be exempt from certain VAT and payment information.

Businesses should therefore determine the specific invoice type and transaction nature before configuring their invoicing systems, particularly where simplified invoice requirements apply.

When must an electronic invoice be issued?

For a sale of goods, the general issuance point is when ownership or the right to use the goods transfers to the buyer, regardless of when payment is received. For a service, it is generally when the service is completed; where payment is collected before or during provision, issuance may be required when it is collected, subject to the relevant exceptions.

The decree also sets timing rules for specific transactions.

Time of Invoice Issuance (Article 9, Decree 254/2026/ND-CP)
Case	Time of invoice issuance
Sale of goods (incl. public assets, national reserve goods)	Time of transfer of ownership/use rights to the buyer, regardless of payment status
Export of goods (incl. processing for export)	Determined by the seller, no later than the next working day after customs clearance
Provision of services	Time of completion of service; if payment collected before/during service, at time of collection (excl. contract deposits)
Multi-instalment or staged delivery	An invoice for each delivery/handover
High-volume recurring services requiring reconciliation (telecom, IT, banking, securities, crypto assets, insurance, logistics, postal, TV, maritime pilotage, road tolls, etc.) to enterprise customers	Completion of data reconciliation, no later than the 7th of the following month (or 7 days after the agreed period ends)
Telecom/IT/data services requiring interconnection reconciliation	No later than 2 months from the month the charge arose
Construction and installation	Time of acceptance/handover of completed work, regardless of payment status
Real estate/infrastructure/house sales — progress payments (ownership not yet transferred)	Date payment is collected, or per contract payment agreement
Air transport services via international websites/e-commerce systems	No later than 5 days from document issuance on the system
Retail sale of petroleum	Time each sale is completed
Air transport (incl. commission agents), insurance via agents	Completion of data reconciliation, no later than the 10th of the following month
Lending by credit institutions	Per agreed interest collection period; if uncollected, at actual collection; if prepaid, at time of prepayment
Taxi transport with fare-calculation software	End of trip, with data transmitted to the tax authority simultaneously
Medical examination/treatment with hospital-fee software	End of day (aggregate) unless patient requests immediate invoice; for social insurance, at settlement
Non-stop electronic road toll collection	Date vehicle passes toll station; may be periodic, no later than month-end
Insurance business	Time revenue is recognized under insurance business law
Casino business, prize-winning electronic games	No later than 1 day after the revenue-determination day ends (6:00 AM–5:59:59 AM next day)
Night-hour sales (no automatic invoicing software)	No later than the next working day

How does a business register to use electronic invoices?

Procedures for registering and changing electronic invoice usage information are prescribed under Circular No. 91/2026/TT-BTC. The key steps are as follows:

1. Registration submission

Taxpayers submit the registration through an electronic invoice service provider using Form No. 01/DKTD-HDDT. Where the service is provided free of charge or through direct connection, registration may be submitted via the Tax Administration Information System or the National Public Service Portal.

2. Automatic verification

Within one working day, the Tax Administration Information System automatically cross-checks the taxpayer’s information, including the biometric information of the legal representative or business household owner, against the National Population Database or the Electronic Identification and Authentication System.

3. Correction, if required

If the information does not match, the registration is automatically rejected, with the incorrect information identified for correction and resubmission.

4. Confirmation by taxpayer

If the information matches, a confirmation request is sent to the taxpayer via email or phone. The taxpayer must complete the confirmation within the same working day or the following working day.

5. Registration acceptance

For taxpayers that are not classified as high-risk under Article 7 of Circular 91 and do not fall under other exclusion cases, the tax authority will issue a Registration Acceptance Notice no later than the following working day.

6. High-risk cases

For taxpayers classified as high-risk or showing signs of irregularities, the tax authority may request an explanation or additional information. The taxpayer will generally have three working days to provide the requested information before the tax authority decides whether to accept or reject the registration.

When can electronic invoice use be suspended?

Electronic invoice use may be suspended or temporarily suspended in circumstances including an invalid tax code, business suspension, non-operation at the registered address, tax-debt enforcement through invoice-use suspension, specified illegal activities or a high-risk tax and invoice classification. The rules also address particular cases involving incomplete identity information for business households and individuals.

Resumption depends on the reason for suspension. It may follow restoration of a tax code, notification of business resumption, termination of an enforcement measure or a determination that the taxpayer is no longer high risk.

For companies, registration data and invoice controls are therefore operational matters: a suspension can affect the ability to issue invoices and complete ordinary sales processes.

How should an incorrectly issued electronic invoice be corrected?

Circular 91 distinguishes less consequential errors from errors that affect essential invoice details.

Where an error does not concern the buyer’s tax code, goods, value, tax rate, or tax amount – for example, certain errors in a name, address or amount written in words – the seller can notify the buyer without reissuing the invoice and report the error to the tax authority using Form No. 04/SS-HDDT. For errors involving material details, the seller can generally issue an adjustment or replacement invoice, with the required reference to the original. Cash-register-generated invoices and invoices for assets requiring ownership or use-right registration generally require replacement, subject to specific exceptions.

Before adjustment or replacement, a written record of the error is required where the buyer is an organisation, business household, or business individual, subject to stated exceptions. For an individual consumer, the seller informs the buyer or posts the notice on its website. An effective correction procedure should tell staff how to classify an error, document the buyer communication, and preserve the link between original and corrected invoices. It should also update accounting and VAT records consistently.

What should finance and IT teams review now?

A compliance review should begin with the transactions most likely to expose gaps between commercial activity and invoice data:

1. Map invoice methods and types across business-to-business, consumer, platform and export sales.
2. Test issuance triggers for deliveries, services, staged projects and reconciliation-based billing.
3. Check system data flows among sales platforms, point-of-sale tools, ERP, accounting software and the electronic invoice provider.
4. Verify registration records, including the legal representative and registered address.
5. Update correction controls so staff distinguish notification, adjustment and replacement cases.
6. Reconcile invoice data with contracts, payments, delivery records and VAT reporting.

The aim is to make invoicing a reliable record of the transaction from the outset. This reduces the risk of late issuance, inconsistent data and corrections that create downstream accounting or tax problems.

Frequently asked questions

Do all businesses need tax-authority-coded electronic invoices?

No. Decree 254 provides for coded, non-coded and cash-register-generated methods. The method available to a taxpayer depends on its activities, technical conditions, registration and tax-risk status.

When must an invoice for services be issued?

Generally, when the service is completed. Collection of payment before or during the service may bring the issuance point forward, while specified services have their own timing rules. Businesses should check the rule for the particular transaction.

Can a business simply cancel an invoice containing an error and issue a new one?

Businesses should apply the correction procedure in Circular 91. Depending on the error and invoice category, this may involve notification, an adjustment invoice or a replacement invoice, with the required buyer communication and records.