- Vietnam updated e-invoice regulations in 2025 to improve clarity and align with the amended VAT Law.
- New rules began on July 1, 2022, for most businesses and will be fully effective on June 1, 2025.
- E-invoices can be authenticated or unauthenticated and serve various purposes including VAT deduction and e-commerce.
- Requirements include mandatory information, issuance timing, and tax declaration.
- E-invoices can be suspended for invalid TIN, incorrect location, or high tax risk.
- Penalties apply for wrong timing, incorrect type, and non-sequential invoices.
- Updates were made via Decree No. 70/2025/ND-CP, Circular No. 32/2025/ND-CP, and Official Telegram No. 72/CD-CT.
- E-invoice types include e-VAT, e-sales, e-commerce, cash-register, public property sales, reserve goods sales, and others.
- New e-commerce and cash-register e-invoice types were introduced.
- Mandatory information includes invoice name, serial number, seller and buyer details, electronic signatures, and transaction details.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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