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Asia Pacific

Vietnam E-Invoicing

Live & Mandatory

E-invoice mandatory for all businesses since July 2022. Businesses issue invoices through tax authority authenticated system or certified service providers.

Visit GDT

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

  1. ✓

    Pilot Provinces

    Nov 2021 – Jun 2022

    Phased rollout across 63 provinces and cities. Businesses registered in early-adopter provinces mandated first.

  2. ✓

    National Mandate

    Jul 1, 2022

    Mandatory for all remaining businesses nationwide. Paper invoices no longer valid for most transactions.

  3. ◉

    Authenticated Invoice Expansion

    2022 onwards

    GDT 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

Official Documentation

Guide

GDT — e-Invoice Portal

Official GDT e-invoice portal for authenticated invoice registration, issuance, and lookup.