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Last updated at
January 27, 2026
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Book NowVietnam’s General Department of Taxation (GDT), under Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC, has introduced a nationwide Electronic Invoicing system as part of the country’s tax administration modernisation. The system makes structured e-invoicing mandatory for almost all entities required to issue invoices, changing how businesses issue, report, and manage invoices across Vietnam.
The mandate requires enterprises, organisations, households, and individuals conducting business activities to issue invoices in a structured electronic format through an electronic invoicing system compliant with GDT technical standards. Any invoice not issued in the prescribed electronic format is not considered a valid electronic invoice under Vietnamese tax regulations.
E-invoicing is designed to improve transparency, reduce tax evasion, and automate record-keeping for both businesses and the tax authority. This blog explains the requirements of the system, key timelines, technical process, benefits, and how providers like Flick Network help companies comply smoothly with Vietnam’s e-invoicing law.
E-invoicing in Vietnam refers to issuing, transmitting, and storing invoices electronically in a structured data format via a GDT-compliant software or system rather than paper-based or unstructured digital formats. Each invoice is generated by an electronic invoicing system that meets regulatory requirements, in a structured format prescribed by the Ministry of Finance. It must be capable of transmitting invoice data to the tax authority system for management and monitoring.
Invoices that are merely scanned copies or manually created digital files do not qualify as electronic invoices under Decree No. 123. Once issued in the required format and transmitted, the business retains the electronic record, making both the supplier and the tax authority able to access and audit transactions. The tax authority system or any certified third-party software connected to it enables businesses to generate, send, and manage invoices electronically. The process eliminates manual paperwork, improves accuracy, and ensures traceability across business transactions in Vietnam.
The rollout of e-invoicing in Vietnam was phased before nationwide enforcement.
19 October 2020: The government issued Decree No. 123/2020/ND-CP, establishing the legal framework for electronic invoices and documents.
23 September 2021: The Ministry of Finance issued Circular No. 78/2021/TT-BTC, providing detailed guidance on data formats, transmission, and implementation.
November 2021 to June 2022: Pilot implementation of electronic invoices in selected provinces and cities.
1 July 2022: Mandatory nationwide adoption of electronic invoicing across Vietnam.
The e-invoicing mandate applies to the following taxpayers under Decree No. 123 and Circular No. 78:
Enterprises and organisations selling goods or providing services in Vietnam.
Households and individuals conducting business activities that are required to issue invoices.
Taxpayers engaged in e-commerce or digital transactions.
Taxpayers using accounting software, ERP systems, or invoicing systems.
Taxpayers are classified into two main groups: Taxpayers using electronic invoices with tax authority codes, Taxpayers using electronic invoices without tax authority codes, subject to eligibility conditions set by the GDT.
If a business has head offices, branches, or dependent units, all parts must comply with the e-invoicing regulations. Limited exceptions apply in specific cases as guided by the tax authority.
Here are the key technical requirements and process points under Vietnam’s e-invoicing mandate:
Invoice Format: Invoices must be issued in a structured electronic data format prescribed by the Ministry of Finance. The format allows accurate data extraction, secure transmission and automated management across accounting tax reporting and audit processes.
Certified Software: Businesses must use a GDT compliant electronic invoicing system approved for Vietnam. The system must support structured invoice generation; validation and direct connection with the tax authority infrastructure.
Invoice Data Transmission: Invoice data must be transmitted to the tax authority system either in real time or on a periodic basis depending on invoice classification. Invoices with tax authority codes require validation and approval before issuance. Invoices without codes must be transmitted according to defined reporting schedules.
Archiving and Record Keeping: Businesses must retain electronic invoices and related transaction data in electronic form for the statutory retention period. Records must remain accessible, readable and retrievable for tax audits, inspections and compliance checks.
Data Integrity and Security: The invoicing system must ensure authenticity, data integrity and secure transmission throughout the invoice lifecycle including issuance; transmission; storage and retrieval.
Electronic or e-invoicing in Vietnam offers the following benefits for businesses and the taxation agency:
Efficiency: The automated processing of issuing and managing invoices means that accounting departments handle fewer things manually.
Accuracy: It increases the accuracy of the tax calculation due to the standardized data presented.
Compliance: E-reporting improves transparency, and the taxman is able to monitor all transactions.
Cost Savings: The use of fewer paper invoices reduces printing, storage, and administrative overheads.
Fraud Prevention: The digital invoices aid in the eradication of fraud cases associated with invoices and tax evasion.
Faster Reconciliation: Digital invoices enhance accounting processes and financial management.
Failure to comply with e-invoicing regulations in Vietnam may lead to several risks:
Invalid Invoices: Those invoices which are not prepared in the prescribed electronic format might be termed as invalid invoices.
Penalties: Non-compliance with these requirements can result in administrative penalties under the Vietnamese laws of taxation.
Operational Disruptions: There could be disruption in the invoicing and revenue collection processes in case of delay in the implementation
Audit Risk: Unconventional or incorrect billings could enhance risk during an audit process.
Steps that can be taken by the business:
Evaluate Your Systems: Check if your accounting, ERP, or billing systems have the capability of sending compliant electronic invoices.
Choose a Solution Provider: There’s advantage in partnering with a solution provider who complies with standards; such as Flick Network, to aid with solution integration, validation
Integrate and Test: This step involves integrating different systems, testing invoice sending, and validating data mapping and reporting processes.
Staff Training: Train finance and accounting teams on issuing electronic invoices and managing compliance requirements.
Flick Network provides a compliance-driven invoicing platform designed to support businesses operating in multiple jurisdictions. For Vietnam, the platform can support the transition to electronic invoicing by offering:
Structured Invoice Generation: Automatic formatting of invoices in structured data formats aligned with Vietnam’s regulations.
Submission and Reporting: Secure transmission of invoice data to the tax authority system, supporting validation and tracking.
Invoice Archiving & Tracking: Invoices in digital format and transmission logs stored online with full audit traceability.
ERP and Billing Systems Integration: Smooth integration with the help of pre-existing systems reduces manual efforts; Standardize invoicing processes at fingertips.
Ongoing compliance support: this will also include regulatory updates, data format alignment, and onboarding assistance.
Vietnam’s transition to mandatory electronic invoicing under Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC represents a major step in the modernisation of tax compliance and business operations. Since 1 July 2022, entities required to issue invoices; must issue them in a structured electronic format and manage them through compliant systems connected to the tax authority.
By preparing early through system integration team training and maintenance of proper electronic records, businesses can streamline operations, reduce errors and remain compliant with Vietnam’s tax regulations. Solutions like Flick Network simplify compliance by supporting electronic invoice generation; transmission; archiving and ongoing regulatory alignment.
What is electronic invoicing in Vietnam?
It is the issuance and management of invoices in electronic form using a structured data format through systems compliant with the General Department of Taxation.
Who must comply with the e-invoicing mandate in Vietnam?
Enterprises, organisations, households, and individuals conducting business activities that are required to issue invoices must comply.
Are scanned copies of paper invoices valid in Vietnam?
No. Scanned copies cannot be considered valid electronic invoices according to Vietnamese law.
When did e-invoicing become mandatory in Vietnam?
Nationwide mandatory adoption took effect on 1 July 2022.
How long must electronic invoices be retained within Vietnam?
Electronic invoices have to be archived in digital form for the statutory period of time and be retrievable in case of taxation audits.
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