E-invoicing in Vietnam

Vietnam has mandated electronic invoicing (e‑invoices) nationwide since July 1, 2022, for virtually all VAT-registered taxpayers. The system leverages real-time clearance and transaction reporting to the General Department of Taxation (GDT), using XML invoices validated by the tax authority via unique codes.

Invoice format

Structured XML with digital signature; includes VAT or sales invoice types; uncoded/coded variants based on turnover thresholds.

Submission or exchange

Submission via GDT or accredited service provider; direct API or portal options

Scope, model and deadlines

Clearance plus structured issuance; unapproved invoices are invalid.

Invoice format

XML e‑invoice, digitally signed, including a GDT-issued verification code (hashed unique ID)

Submission or exchange

Submission via GDT platform or authorized e‑invoice service providers.

Scope, model and deadlines

Clearance-style validation before issuance; after acceptance, invoices forwarded to buyer.

Invoice format

XML (with or without GDT code depending on business type); digital signature optional for POS e‑invoices.

Submission or exchange

POS systems integrated with GDT or via service provider; real-time or near real-time reporting.

Scope, model and deadlines

CTC/clearance; must report data within prescribed timelines.

Earlier guidance (pending review)

Real-time invoice-level reporting is mandatory; every e‑invoice transmitted counts toward VAT reporting—no separate filings needed.

Applicable transactions

Continuous; includes exports, adjustments, export processing enterprises, and cross-border supplies under new regulations effective June 1, 2025.

Format

XML payload includes full transaction and tax detail.