E-invoicing requirements in Vietnam

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Technical requirements

  • Platform - General Department of Taxation

  • Format - XML format

  • Archival period - Minimum 10 years

B2G mandates

  • Receiving - All public bodies

  • Issuing - All suppliers of public bodies

B2B mandates

  • Mandatory for all businesses since July 2022

B2C mandates

  • E-invoices are permitted from point-of-sale cash registers in certain sectors (e.g., retail, hospitality)

E-invoicing requirements in Vietnam