Vietnam’s electronic invoicing framework is now governed by Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC, effective from 1 July 2026. The rules cover who must use e-invoices, when invoices must be issued, required invoice content, tax-authority-coded and non-coded invoices, POS-generated invoices, data transmission and the handling of incorrect invoices.
For businesses, compliance depends on getting both the invoice and the process right. This includes using the correct invoice type, issuing it at the prescribed time, transmitting the required data to the tax authority and following the correct procedure when an invoice needs to be adjusted or replaced. Certain businesses must also consider specific rules for electronic commercial invoices and invoices generated from cash registers.
This guide explains the electronic invoicing requirements in Vietnam for 2026, the main compliance obligations businesses need to manage and the practical steps to keep invoicing processes aligned with the current rules.
Vietnam’s current e-invoicing framework applies across a wide range of businesses, organisations and individual taxpayers supplying goods or services. Under Decree 254/2026/NĐ-CP, the rules set out who must use electronic invoices, the invoice types that apply, when invoices must be issued and how invoice data is reported to the tax authority.
The move to mandatory electronic invoicing underscores the Vietnamese government’s commitment to modernising its tax infrastructure. Mandating electronic invoices, digital transaction reporting to the General Department of Taxation (GDT), and GDT website registration aims to foster transparency and efficiency in the tax system.
This initiative combats VAT fraud and simplifies tax reporting, easing compliance for businesses.
Vietnam’s e-invoicing framework has continued to evolve since the nationwide rollout. Decree 70/2025/NĐ-CP, effective from 1 June 2025, expanded and updated several e-invoicing requirements, including rules for invoices generated from cash registers. From 1 July 2026, Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC became the current framework governing electronic invoices and electronic records.
Following the success of these pilot programmes, the second phase involved the nationwide rollout of the e-invoicing model by July 2022. This phased approach allowed the authorities to address any initial challenges and ensure a smooth transition for businesses across the country. The gradual implementation helped businesses adapt to the new system and comply with the new e-invoicing regulations.
The transition from paper invoices to electronic invoices marked a significant change for businesses in Vietnam. As of July 2022, businesses were required to stop using previously accepted invoice formats, such as self-printed invoices, pre-printed invoices, and invoices purchased from the tax authority. This move aimed to streamline invoicing processes and reduce the administrative burden associated with paper invoices.
The mandatory shift to electronic invoicing required businesses to adapt to a system offering greater accuracy and efficiency in tax reporting. The electronic data interchange (EDI) system enables real-time transmission of invoice data to tax authorities, reducing the risk of errors and fraud.
This transition simplifies the invoicing process and aligns Vietnam with global e-invoicing standards.
Compliance with Vietnam’s electronic invoicing rules begins with registering to use e-invoices. Most businesses complete this registration through an authorised e-invoice service provider, while businesses approved for direct data transmission may register through the Tax Administration Information System or National Public Service Portal. The tax authority then provides an electronic notification on the registration status before e-invoices are used.
Additionally, businesses must ensure that their electronic invoices meet the prescribed format and security standards. Compliance with these requirements is crucial for avoiding legal issues and ensuring smooth operations.
Choosing an e-invoicing provider that aligns with local regulations is crucial for maintaining compliance.
The registration process for electronic invoicing in Vietnam requires businesses to submit their e-invoice registration information using the prescribed form, generally through an authorised e-invoice service provider. Businesses approved for direct data transmission may register through the Tax Administration Information System or National Public Service Portal. Registration details are electronically verified, with the tax authority issuing an acceptance or further information request in line with the prescribed review process.
Businesses must register to use electronic invoices through the applicable e-invoicing channel and receive confirmation from the tax authority before using them. Depending on the business and its data transmission method, registration may be completed through an authorised e-invoice service provider, the Tax Administration Information System or the National Public Service Portal. The tax authority also receives and manages e-invoice data in line with the current reporting requirements.
In Vietnam, the valid format for electronic invoices is XML. This format is mandated by the tax authorities and ensures standardisation across all electronic invoices. Businesses must extract and transmit e-invoice data in XML format to comply with local regulations.
B2B electronic invoicing requires strict adherence to the XML format standards for data submission. The accurate transmission of electronic invoice data is vital for complying with e-invoicing requirements set by tax authorities. This standardisation helps reduce VAT fraud and improves the overall efficiency of tax reporting processes.
Digital signatures play a crucial role in ensuring the authenticity and integrity of electronic invoices in Vietnam. These signatures are mandatory for B2B electronic invoices, providing a layer of security that guarantees the invoice has not been tampered with.
The use of digital signatures aligns with the broader goals of the digital age, enhancing security and trust in electronic transactions. Robust security measures protect electronic invoices from unauthorised access and ensure compliance with e-invoicing regulations.
Reporting and archiving obligations are critical components of e-invoicing compliance in Vietnam. Businesses must ensure that electronic invoices are securely stored for ten years to comply with regulatory requirements. This long-term storage is essential for maintaining accurate records and facilitating audits.
Moreover, businesses must transmit electronic invoice data to tax authorities, either directly or through authorised service providers, while receiving electronic invoices. This requirement supports real-time monitoring of transactions, helping tax authorities detect and prevent fraud.
Meeting these obligations ensures compliance with tax regulations and helps avoid potential penalties.
Businesses in Vietnam are required to submit electronic invoice data to tax authorities to ensure compliance with e-invoicing regulations. This data transmission can be done directly or through authorised service providers, facilitating real-time monitoring of transactions and supporting tax authorities in detecting fraud.
The General Department of Taxation oversees e-invoice data submission, ensuring businesses adhere to prescribed reporting standards. This process helps maintain transparency and accountability in the tax system, ultimately contributing to improved tax compliance and reduced fraud.
In Vietnam, there is a requirement for the secure storage of electronic invoices. These invoices must be kept for ten years. This requirement ensures that businesses maintain accurate records for audit purposes and comply with regulatory obligations. Secure storage measures must include protection against unauthorised access and data loss to ensure the integrity of stored invoices.
Adhering to storage requirements safeguards electronic invoices and ensures compliance with e-invoicing regulations. Maintaining secure and accessible records is crucial for facilitating audits and resolving any potential disputes with tax authorities.
Electronic invoicing in Vietnam encompasses B2B and B2C transactions, each with specific requirements. Electronic invoices can either include verification codes or lack them. B2B electronic invoicing includes invoices with a GDT identification code and invoices without a GDT identification code, ensuring compliance with local regulations.
For B2C transactions, electronic invoicing is permissible for various business types, including supermarkets and restaurants. This flexibility facilitates easier transactions at points of sale, although mandatory e-invoicing is not obligatory for all business types.
The regulations aim to increase competitiveness and combat tax fraud, impacting B2C transactions.
B2B electronic invoicing in Vietnam requires businesses to comply with specific technical and legislative standards. These regulations ensure businesses issue electronic invoices that meet prescribed format and security requirements.
B2C electronic invoicing is permitted for various businesses, facilitating easier transactions at points of sale. Specific business types, such as supermarkets and restaurants, can issue electronic invoices, although it is not mandatory for all. The draft decree clarifies applicable cases and required content, including the addition of QR codes for buyers to search invoices.
Recent regulatory changes have further updated Vietnam’s e-invoicing framework. From 1 July 2026, Decree 254/2026/NĐ-CP replaced Decree 123/2020/NĐ-CP and Decree 70/2025/NĐ-CP, introducing the current rules for electronic invoices and electronic records. The framework also includes specific invoicing requirements for businesses engaged in exports and for Export Processing Enterprises, depending on their activities and applicable VAT treatment.
Under the current framework, businesses exporting goods or services may use an electronic commercial invoice, electronic VAT invoice or electronic sales invoice, depending on the transaction and applicable tax treatment. Electronic commercial invoices may be used where the exporter meets the requirements for transmitting invoice data electronically to the tax authority.
Under Decree 254/2026/NĐ-CP, Export Processing Enterprises are subject to specific e-invoicing requirements based on their activities and VAT treatment. An EPE carrying out business activities beyond its export-processing operations and declaring VAT under the direct method uses sales invoices, while an EPE applying the credit method follows the applicable VAT invoice requirements.
These regulatory updates are part of a broader effort to enhance e-invoicing practices and compliance in Vietnam. By focusing on the specific needs and challenges faced by EPEs, the new decree aims to streamline processes and reduce administrative burdens, ultimately fostering a more efficient and compliant business environment.
From 1 July 2026, Decree 254/2026/NĐ-CP replaced Decree 123/2020/NĐ-CP and Decree 70/2025/NĐ-CP. Circular 91/2026/TT-BTC also replaced Circular 32/2025/TT-BTC from the same date. The current rules cover the scope of different e-invoice types, invoice issuance timing, mandatory invoice information, cash-register-generated invoices and procedures for handling incorrect invoices.
Under Decree 254/2026/NĐ-CP, businesses exporting goods or providing services abroad must use an appropriate electronic invoice. Depending on the transaction and VAT treatment, this may be an electronic commercial invoice, electronic VAT invoice or electronic sales invoice. Exporters can use an electronic commercial invoice where they meet the requirements for transmitting invoice data electronically to the tax authority.
These proposed changes are designed to align Vietnam’s e-invoicing practices with international standards and improve the efficiency of cross-border transactions. This move not only benefits businesses engaged in international trade but also supports the government’s efforts to modernize the tax system and reduce VAT fraud.
Complying with electronic invoicing regulations in Vietnam offers numerous benefits for businesses. The primary advantage is enhanced tax compliance, as the standardized e-invoicing system reduces the risk of VAT fraud and ensures accurate tax reporting. By adopting electronic invoicing, businesses can streamline their invoicing processes, reduce errors, and improve overall efficiency.
Moreover, compliance with e-invoicing regulations can lead to significant operational efficiency and cost savings. The automation of invoicing processes reduces administrative burdens, allowing staff to focus on more strategic tasks. Additionally, digital invoicing can enhance cash flow by minimizing payment delays through faster processing, ultimately benefiting the financial health of businesses.
Vietnam’s e-invoicing framework supports more consistent tax reporting and gives tax authorities greater visibility over invoice data, helping identify irregularities and strengthen VAT compliance. For businesses, automating invoice creation and processing can also reduce manual work and errors. Under Decree 254/2026/NĐ-CP, specific e-invoicing requirements now apply to exported goods and services under the current framework.
E-invoicing enhances transparency and accountability in tax reporting, making it easier for businesses to comply with tax regulations. By reducing the risk of fraud and errors, e-invoicing contributes to a more efficient and reliable tax system, benefiting both businesses and tax authorities.
Following e-invoicing requirements can help businesses reduce administrative work and improve the efficiency of invoice processing. Under Decree 254/2026/NĐ-CP, electronic commercial invoices may be used for exported goods and services where the applicable conditions are met, helping streamline documentation for cross-border transactions.
Additionally, the automation of invoicing processes enhances operational efficiency by reducing the time and effort required for manual invoice processing. Businesses can benefit from faster invoice approval times, improved cash flow, and reduced payment delays, ultimately leading to a more efficient and cost-effective operation.
Choosing the right e-invoicing solution provider is crucial for ensuring compliance and operational efficiency. E-invoicing providers must comply with specific requirements set by Vietnam’s tax authority, covering financial, legal, and technical aspects. A reliable provider should offer seamless integration with existing accounting and ERP systems, enhancing overall financial management.
Moreover, businesses should look for providers that offer robust financial stability, legal compliance, and secure connectivity with the General Department of Taxation. Multi-device access, data integrity, and confidentiality are also essential features to consider when choosing an e-invoicing solution provider.
When selecting an e-invoicing provider, businesses should consider whether the provider meets Vietnam’s current eligibility, staffing, technical and data-security requirements. Providers that receive, transmit and store e-invoice data are subject to additional financial and infrastructure conditions under Circular 91/2026/TT-BTC, including a minimum VND 5 billion bank deposit or guarantee.
Additionally, e-invoicing service providers must offer secure connectivity with the General Department of Taxation at all times. Businesses should also look for providers that support multi-device access and maintain data integrity and confidentiality during exchanges. These features are essential for ensuring smooth and secure e-invoicing processes.
EDICOM provides e-invoicing solutions that can integrate with business management systems and convert invoice data into the required XML format for transmission under Vietnam’s e-invoicing framework. Its cloud-based platform supports access across locations, and EDICOM states that its service provides 99.9% system availability.
User-friendly interfaces are crucial for e-invoicing solutions, facilitating easier adoption by businesses. EDICOM and other leading providers offer intuitive platforms that simplify the e-invoicing process, helping businesses comply with regulations while improving operational efficiency.
Choosing a reliable provider ensures businesses meet all e-invoicing requirements and benefit from streamlined processes.
Vietnam’s e-invoicing framework has become an important part of everyday tax and financial reporting. With the 2026 rules covering invoice issuance, data transmission, corrections, record management and different invoice types, businesses need processes that work consistently across invoicing, accounting and tax reporting. Keeping these areas aligned can help reduce reporting errors, maintain reliable financial records and make ongoing compliance easier to manage.
This is also where e-invoicing should be viewed as part of the wider finance function rather than a standalone requirement. Ascentium Vietnam supports businesses with accounting and taxation, bookkeeping, tax compliance and reporting, VAT administration and tax advisory, including the financial records and reporting processes that underpin e-invoicing compliance. Our integrated approach helps businesses keep invoice data, accounting records and tax filings aligned as their operations evolve.