General Department of Taxation - GDT.
e-Invoicing in Vietnam
Characteristics of the electronic invoice in Vietnam
Vietnam will make the electronic invoice mandatory in July 2022. This new deadline was implemented to give companies more time to prepare for the adoption of the new system, since originally it was meant to be in 2020. Special circumstances caused by the COVID-19 pandemic have made the government delay the deadline by two years.
All taxpayers that issue paper invoices must issue electronic invoice by July 1st 2022.
Electronic invoices must be archived securely for 10 years.
- Companies must be registered in the General Department of Taxation’s (GDT) website. Companies must have approval by the tax authority and use an authorized service provider.
A unique identification code from the tax authority must be included to validate invoices.