Tax Authority Guides Foreign Exchange Rates on E-Invoices

The tax authority issued guidance on how to determine and display foreign exchange rates on e-invoices for transactions in foreign currency and for cases where taxes/other amounts are declared and paid in foreign currency under new rules.
For taxes and other collections declared/paid in foreign currency, the currency used and the exchange rate for tax declaration follow Article 14 of Decree 252/2026/ND-CP.
For economic/financial transactions arising in foreign currency, the seller must show the foreign-currency exchange rate to VND on the invoice in line with Point c.1, Clause 8, Appendix of Decree 254/2026/ND-CP; the amount, VAT amount, and total payment may be stated in the foreign currency, with the foreign currency name shown.
The exchange rate shown on the invoice must be the actual transaction rate determined under accounting law and the Law on Tax Administration 108/2025/QH15.
Businesses, household businesses, and individual businesses must issue e-invoices for sales/services in the prescribed data format, fully and truthfully reflecting the transaction and taking legal responsibility for invoice accuracy.

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.