E-Invoicing in Vietnam

Mandatory Electronic Invoicing in Vietnam

Ensure your business is fully prepared to meet the latest B2B and B2G e-invoicing mandates in Vietnam while staying ahead of shifting policies in other global markets.

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Vietnam Is on the Road to E-invoicing

E-invoices have been mandatory in Vietnam since July 1, 2022, for all taxpayers. The system promises to save time and money, which will contribute to greater efficiency of businesses and tax authorities.

All businesses must issue e-invoices to buyers, digitally report all their transactions to the tax authority (GDT), and register (on the GDT website) before using e-invoices, in order to obtain approval from the General Department of Taxation (GDT).

Guidelines for e-invoicing in Vietnam are set out in Circular 91/2026/TT-BTC issued by the Ministry of Finance, which guides Decree 254/2026/ND-CP (in force since July 1, 2026, replacing Decree 123/2020/ND-CP and Circular 32/2025/TT-BTC, the successor of Circular 78/2021/TT-BTC).

The implementation of e-invoicing was gradual and has been optional in Vietnam since 2011. As a first step, the General Tax Department (GDT) implemented the e-invoicing rollout plan in a two-phase nationwide pilot, encouraging businesses that were ready to switch to e-invoicing to apply early and start the implementation process.

Implementation timeline

Implementation timeline - E-invoicing in Vietnam

E-invoicing process description

E-invoicing process description

Coded invoices are the general rule for enterprises and business households, while uncoded e-invoices may only be used by enterprises in sectors such as electricity, petroleum, telecommunications, banking, insurance, healthcare, e-commerce and transport that meet the data-transmission requirements.

In Vietnam, companies must submit e-invoicing data to the tax authorities either directly or through an authorized e-invoicing service provider. Invoices issued by taxpayers need to be transferred to the Department of Taxation (formerly the General Department of Taxation) in order to obtain a unique verification code. Once received, e-invoices will be sent to the buyer. Enterprises and economic organizations are obliged to use electronic invoices with tax authority codes when selling goods or providing services, regardless of the value of these goods and services, except for the cases specified in the Law on Tax Administration No. 108/2025/QH15 and Decree 254/2026/ND-CP.

What is the required format of an e-invoice?

XML is the main e-invoice data format and contains two elements: e-invoice data and digital signature data.

How can integrity and authenticity be ensured?

A digital signature is mandatory.

Archiving requirements for e‑Invoicing in Vietnam

Electronic invoices must be securely stored for a period of 10 years

How integration with Comarch e-Invoicing looks

E-Invoicing in Vietnam Infographic

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Read more about Comarch e-invoicing

    Legal regulation changes in Vietnam

    Frequently Asked Questions

    • 1. Is e-invoicing mandatory in Vietnam?

      E-invoicing in Vietnam has been mandatory since July 1, 2022.

    • 2. Who is liable to send e-invoices in Vietnam?

      All businesses must issue electronic invoices to buyers, digitally report all their transactions to the tax authority (GDT), and register (on the GDT website) before using electronic invoices in order to gain approval from the General Department of Taxation (GDT).

    • 3. What is the valid invoice format for Vietnam e-invoicing?

      XML is the main e-invoice data format in Vietnam and contains two elements: e-invoice data and digital signature data.

    Achieve Global e-Invoicing Compliance with Comarch

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