- Vietnam’s Ministry of Finance is proposing to simplify e-invoicing, especially for e-commerce and low-value transactions, with platform operators issuing invoices for certain sellers and exemptions for compliant systems.
- Small businesses and individuals below certain thresholds can issue consolidated daily invoices; financial services, transport, and utilities can issue periodic bulk invoices if customers do not request individual ones.
- From December 2025, mandatory e-invoicing or fiscal cash registers will apply to businesses with sales above VND 1 billion; those not registered must declare and pay tax before receiving a coded invoice.
- Circular 32/2025 (June 2025) provides detailed guidelines on e-invoice formats, use cases, high-risk taxpayers, and service provider standards.
- E-invoices must include VAT info in XML format with a digital signature kept for at least 10 years; certain entities require a GDT verification code; covered documents include VAT and sales e-invoices, electronic receipts, and delivery notes.
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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