Key compliance facts
Standard
XML (GDT schema — Circular 78/2021)
Authority
GDT — General Department of Taxation (Tổng cục Thuế)
Mandatory For
All Vietnamese businesses and organisations for commercial transactions
Effective Date
Jul 1, 2022 (general mandate) · phased rollout by province from Nov 2021
About Vietnam E-Invoicing
Vietnam introduced a nationwide mandatory e-invoicing requirement under Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC. All businesses must issue electronic invoices using one of two approaches: authenticated e-invoices issued directly through the GDT's portal (for businesses meeting certain criteria), or e-invoices issued via certified third-party service providers that transmit data to GDT. The system went live on July 1, 2022, replacing paper and self-signed digital invoice practices. Vietnam's model includes real-time data transmission to GDT and covers all commercial transactions.
Implementation Phases
- ✓
Pilot Provinces
Nov 2021 – Jun 2022Phased rollout across 63 provinces and cities. Businesses registered in early-adopter provinces mandated first.
- ✓
National Mandate
Jul 1, 2022Mandatory for all remaining businesses nationwide. Paper invoices no longer valid for most transactions.
- ◉
Authenticated Invoice Expansion
2022 onwardsGDT expanding the authenticated e-invoice model (no third party required) for eligible small businesses.
Key Compliance Facts
- Two models: authenticated invoices via GDT portal (code required) and non-authenticated via certified providers
- Circular 78/2021 defines the XML format and data fields
- Service providers must be certified by GDT
- Invoice data transmitted to GDT in real time or within defined window
- Covers VAT invoices, sales invoices, and public service fee receipts
Frequently Asked Questions
Is e-invoicing mandatory in Vietnam?
All Vietnamese businesses and organisations for commercial transactions. Status: Live & Mandatory.
Which authority regulates e-invoicing in Vietnam?
GDT — General Department of Taxation (Tổng cục Thuế)
What e-invoicing standard does Vietnam use?
XML (GDT schema — Circular 78/2021)
What is the e-invoicing model in Vietnam?
Clearance via HTKK / VNPT-Invoice portal
When did Vietnam e-invoicing take effect?
Jul 1, 2022 (general mandate) · phased rollout by province from Nov 2021