Vietnam Clarifies Foreign-Currency Exchange Rates on Electronic Invoices

Summary

• Official Letter No. 6810/CT-QLNT explains how foreign-exchange rates should be determined and displayed on e-invoices.
• The guidance distinguishes foreign-currency tax declarations and payments from ordinary business transactions conducted in a foreign currency.
• Where invoice amounts are shown in foreign currency, the invoice must also show the exchange rate used to convert the amounts into Vietnamese dong.

Extended article

Vietnam has clarified the exchange-rate data expected on electronic invoices for foreign-currency transactions. The guidance distinguishes cases where tax itself is declared and paid in a foreign currency from commercial transactions that are merely denominated in a foreign currency. For the latter, the invoice may show foreign-currency amounts, but it must also identify the actual transaction exchange rate used for conversion into Vietnamese dong in accordance with accounting rules.

The practical challenge is consistency across invoicing engines, ERP accounting and tax reporting. Businesses should confirm that the rate source, rate date and converted values used on the e-invoice can be reconciled to the accounting entry and tax declaration, particularly where central treasury rates differ from locally required transaction rates.

External sources: Read Official Letter No. 6810/CT-QLNT | Read the Vietnamese Government News report

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Other articles

• Official Letter No. 6810/CT-QLNT (14 Sep 2026) clarifies exchange rates to be shown on invoices for foreign-currency transactions.
• If a taxpayer is permitted to declare and pay taxes/other revenues in foreign currency under Article 14 of Decree 252/2026, the declaration currency and conversion rate must comply strictly with that Decree.
• For invoices involving foreign-currency transactions, the seller must state the foreign currency/VND exchange rate on the invoice under Point c.1, Clause 8, Annex of Decree 254/2026.
• The invoice exchange rate must be the actual transaction exchange rate determined under accounting law, in line with Article 26 of the Law on Tax Administration No. 108/2025/QH15.

Source: vinabookkeeping.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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