Decree 254/2026/NĐ-CP of the Ministry of Finance

  

DECREE

Providing detailed provisions for certain articles and measures to organize and guide the implementation of the Law on Tax Administration No. 108/2025/QH15 regarding electronic invoices and electronic vouchers.
Regarding electronic invoices and electronic vouchers
Based on the Law on Tax Administration No. 108/2025/QH15;

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

The Government issues this Decree providing detailed provisions for certain articles and measures to organize and guide the implementation of the Law on Tax Administration No. 108/2025/QH15 regarding electronic invoices and electronic vouchers.

At the proposal of the Minister of Finance;

1. Detailed provisions for Clause 6 Article 26 and Clause 4 Article 27 of the Law on Tax Administration No. 108/2025/QH15 include:

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

a) Types of electronic invoices; users; contents, time of issuance of electronic invoices; cases not required to use electronic invoices; cases where electronic invoices can be used free of service charges; tasks, rights, responsibilities of organizations and individuals in managing and using electronic invoices;

b) Types of electronic vouchers; contents, time of issuance of electronic vouchers; methods of issuing electronic vouchers, administrative tax electronic documents; connection and transmission of data from electronic vouchers; cases where services can be used free of charge; tasks, rights, responsibilities of organizations and individuals in managing and using electronic vouchers.

2. Provisions for other contents according to functions and tasks ensuring management requirements as stipulated in Clause 5 Article 52 of the Law on Tax Administration No. 108/2025/QH15 include:

a) Principles for issuing, managing, and using electronic invoices and electronic vouchers; preservation and storage of invoices and vouchers; conversion of electronic invoices and electronic vouchers;

b) Issuing electronic invoices with tax authority codes; issuing electronic invoices without tax authority codes; handling incidents; authorizing the issuance of receipts;

c) Building information on electronic invoices and electronic vouchers including: general principles; building technical infrastructure for information technology; software systems serving management, operation, and exploitation of electronic invoice and voucher information systems; building, collecting, processing, and managing information systems on electronic invoices and electronic vouchers;

d) Searching, providing, and using information on electronic invoices including: principles for searching, providing, and using electronic invoice information; searching electronic invoice information to serve market goods inspection; entities providing and using electronic invoice information; forms of exploiting and using electronic invoice information on the Tax Management Information System;

đ) Responsibilities of the tax authority; responsibilities of information users; responsibilities for sharing and connecting electronic invoice information and data; rewarding consumers who report sellers for not issuing and delivering electronic invoices and funding for implementation.

1. Organizations and individuals selling goods and providing services (hereinafter referred to as sellers) include:

Article 2. Applicability

a) Enterprises, cooperatives, and cooperative unions established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam (hereinafter referred to as economic organizations);

b) Business households, individual businesses, and cooperative groups;

c) Public service units selling goods and providing services;

d) Organizations that are not enterprises but engage in business activities;

đ) Foreign organizations (including owners of foreign e-commerce platforms and digital platforms) conducting business activities on e-commerce platforms and other services generating taxable income in Vietnam (hereinafter referred to as foreign suppliers) voluntarily registering to use electronic invoices in accordance with this Decree.

2. Organizations and individuals purchasing goods and services.

3. Organizations collecting taxes, fees, and levies.

4. Taxpayers, fee payers, and levy payers.

5. Organizations and individuals responsible for withholding tax as prescribed by tax laws; organizations and individuals filing and paying tax on behalf of others as prescribed by tax laws and tax administration laws.

6. Organizations providing electronic invoice and electronic voucher services.

7. Tax administration agencies.

8. Organizations and individuals related to the management and use of invoices and vouchers.

1. An electronic invoice with a tax authority code is an electronic invoice issued by the tax authority before the seller sends it to the buyer.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

The tax authority code on an electronic invoice includes a transaction number, a unique series of numbers generated by the tax authority's system, and a string of characters encoded by the tax authority based on the seller's information on the electronic invoice.

2. An electronic invoice without a tax authority code is an electronic invoice sent by the organization selling goods or providing services to the buyer without a tax authority code.

3. An electronic invoice initiated from a point-of-sale terminal connected electronically to the tax authority (hereinafter referred to as an electronic invoice from a point-of-sale terminal) is an electronic invoice with a tax authority code or an electronic invoice without a tax authority code or electronic data allowing the buyer to retrieve and declare information on the electronic invoice initiated from a point-of-sale terminal created by the organization or individual selling goods or providing services from a payment system, data transferred to the tax authority in standard data format.

4. A point-of-sale terminal is a payment system consisting of a synchronized electronic device or a system comprising multiple electronic devices combined through information technology solutions with common functions such as: payment calculation, storing sales transactions, sales data.

5. Legal invoices and vouchers are invoices and vouchers that comply with the form and content as prescribed in this Decree.

6. Fake invoices and vouchers are invoices and vouchers printed or initiated according to the model of invoices and vouchers already announced for issuance by another organization or individual or printing or initiating duplicate numbers of the same invoice model number, invoice number, or voucher number or forging electronic invoices and electronic vouchers.

6. Fake invoices and vouchers are invoices and vouchers printed or created according to the invoice and voucher templates that have been announced for issuance by other organizations or individuals, or printed or created with duplicate numbers of the same invoice template code, invoice code, or voucher code, or fake electronic invoices and electronic vouchers.

7. Using illegal invoices and documents means using fake invoices and documents; using invoices and documents that have not yet been valid for use or have exceeded their validity period; using suspended invoices during the period when the suspension measure has been enforced by the tax authority, except in cases where permission to use them is granted according to the tax authority's notification; using electronic invoices without registering with the tax authority; using electronic invoices without the tax authority's code in cases where electronic invoices with the tax authority's code should be used; using invoices for goods and services with issuance dates on the invoice after the selling party has ceased operations at the registered business address as determined by the competent state agency; using invoices and documents for purchasing goods and services with issuance dates on the invoices and documents before the issuing party has ceased operations at the registered business address as determined by the competent state agency or has not received a notice from the tax authority about the cessation of operations at the registered business address, but the tax authority or the police or other competent agencies have concluded that these are illegal invoices and documents.

Illegally using invoices and documents means using invoices and documents that have been erased or altered improperly; using blank invoices and documents (invoices and documents that have been filled with indicators and economic transaction contents but the purchase and sale of goods and services did not actually occur partially or entirely); using invoices reflecting inaccurate actual values or creating blank or fake invoices; using invoices with discrepancies in the value of goods and services or errors in mandatory fields between invoice copies (for paper invoices issued and used before transitioning to electronic invoices); using invoices to rotate goods during transportation or using invoices for one set of goods and services to justify another; using invoices and documents of other organizations or individuals (except for tax authority invoices and cases where authorization to issue invoices is granted) to legitimize purchased goods and services or sold goods and services; using invoices and documents that the tax authority or the police or other competent agencies have concluded were illegally used.

8. Destroying invoices and documents

a) Destroying electronic invoices and documents means taking measures to ensure that electronic invoices and documents no longer exist in the information system and cannot be accessed or referenced to the information contained within them.

b) Destroying printed invoices issued by the tax authority, destroying printed or self-printed documents involves using methods such as burning, cutting, tearing into small pieces, or other destruction methods, ensuring that the destroyed invoices and documents cannot be reused for the information and data on them.

Invoices and documents permitted to be destroyed are those that have exceeded the storage period as stipulated in Article 5 of this Decree.

9. An organization providing electronic invoicing and document services is an entity providing solutions for the creation, transmission, storage, and management of electronic invoices and documents. Organizations providing electronic invoicing and document services include: entities providing electronic invoicing and document creation solutions for sellers and buyers; organizations transmitting and storing electronic invoice and document data with the tax authority.

10. The electronic invoice and document database is a collection of data and information about electronic invoices and documents of organizations, economic organizations, and individuals when selling goods and providing services, and information about electronic documents used by organizations, economic organizations, and individuals.

11. Terms defined in this Decree shall have the meanings prescribed in the Law on Tax Administration.

Article 4. Principles for issuing, managing, and using electronic invoices and vouchers

1. When selling goods or providing services, the seller must issue an electronic invoice to be handed over to the buyer (including cases where goods or services are used for promotional activities, advertising, samples; goods or services given, gifted, presented, exchanged, or used as salary for employees and internal consumption; goods sold under lending or borrowing forms), and other cases of issuing invoices as prescribed by the Minister of Finance, except for cases not required to use electronic invoices as stipulated in Article 7 of this Decree.

Electronic invoices must comply with standard data formats and must contain all information as prescribed by tax laws, accounting laws, and Article 10 of this Decree, ensuring a full and truthful reflection of economic transactions. The seller bears legal responsibility for the accuracy of the issued invoices.

2. When deducting personal income tax, when collecting taxes, fees, and charges, organizations and individuals deducting taxes, organizations collecting taxes, fees, and charges must issue electronic tax deduction vouchers, electronic tax collection receipts, and hand them over to the person whose income is subject to tax deduction, the taxpayer, and fee payer, and must record all contents as prescribed in Article 23 of this Decree and in accordance with standard data formats.

3. Before using electronic invoices and vouchers, economic organizations, other organizations, individual businesses, individuals engaged in business, organizations and individuals deducting personal income tax, organizations collecting taxes, fees, and charges must register their use of electronic invoices and vouchers according to the regulations of the Minister of Finance.

Registration, management, and use of electronic invoices and vouchers must comply with the provisions of laws on electronic transactions, accounting, taxation, tax administration, fees, and charges, and the regulations of the Minister of Finance.

4. Data from electronic invoices and vouchers when selling goods or providing services, data from vouchers when performing tax payment transactions, tax deductions, and payments of taxes, fees, and charges serve as a database for tax management work and provide electronic invoice and voucher information to relevant organizations and individuals.

5. Sellers of goods or providers of services may delegate third parties to issue electronic invoices for sales activities and service provision. The Minister of Finance shall provide detailed guidance on this matter.

6. Organizations collecting fees and charges may delegate third parties to issue receipts for fees and charges. Delegated receipts still bear the name of the organization collecting fees and charges as the delegator. The delegation must be confirmed in writing between the delegator and the delegate, fully detailing the information about the delegated receipt (purpose of delegation; delegation period; method of paying the delegated receipt), and must notify the tax authority when announcing the issuance of the receipt.

7. In cases where organizations collecting taxes, fees, and charges and service providers jointly collect taxes, fees, and charges and proceeds from the sale of goods and provision of services from a customer, they may integrate tax collection receipts and invoices into a single electronic format to be handed over to the buyer. Integrated electronic invoices must ensure that they contain all the content of electronic invoices and receipts and comply with standard data formats. The seller of goods and provider of services and the organization collecting taxes, fees, and charges have the responsibility to agree on the entity responsible for issuing integrated electronic invoices for customers and must report to the directly managing tax authority according to the form prescribed by the Minister of Finance. Revenue declaration by sellers of goods and providers of services and tax, fee, and charge declaration shall be carried out in accordance with the provisions of tax management laws.

Article 5. Storage and retention of invoices and vouchers; conversion of electronic invoices and electronic vouchers

1. Invoices and vouchers must be stored and retained to ensure:

a) Security, confidentiality, integrity, completeness, and non-alteration throughout the retention period;

b) Proper and sufficient retention periods as prescribed by accounting laws.

2. Electronic invoices and electronic vouchers shall be stored and retained in the form of data messages. Organizations, entities, and individuals have the right to choose and apply appropriate methods for storing and retaining electronic invoices and electronic vouchers that suit their specific activities, technological capabilities, and meet all requirements stipulated in Article 13 of the Law on Electronic Transactions. Electronic invoices and electronic vouchers must be capable of being printed out on paper or accessed when requested.

3. Invoices printed by tax authorities and vouchers printed by organizations or self-printed must be stored and retained according to the following requirements:

a) Unissued invoices and vouchers shall be stored and preserved in warehouses according to the storage and preservation regulations for valuable vouchers;

b) Issued invoices and vouchers within accounting units shall be stored according to the storage and preservation regulations for accounting vouchers;

c) Issued invoices and vouchers within organizations, households, or individuals that are not accounting units shall be stored and preserved like private assets of those organizations, households, or individuals.

4. Conversion of electronic invoices and electronic vouchers into paper invoices and vouchers

a) The conversion of electronic invoices and electronic vouchers into paper invoices and vouchers must ensure accurate matching between the contents of the electronic invoices and electronic vouchers and the paper invoices and vouchers after conversion, meeting the requirements set forth in Clause 2 of Article 12 of the Law on Electronic Transactions;

b) Legitimate electronic invoices and electronic vouchers may be converted into paper invoices and vouchers in the following cases:

b.1) Upon request from auditing, inspection, examination, and investigation agencies, and as prescribed by laws on inspection, examination, and investigation;

b.2) For economic and financial transactions to serve bookkeeping and monitoring purposes as prescribed by accounting laws. Invoices converted in this case do not have transaction or payment validity, except where electronic invoices generated from cash registers connected to transmit data to tax authorities as prescribed in this Decree.

 

Chapter II

REGULATIONS ON ELECTRONIC INVOICES

 

Article 6. Subjects using electronic invoices

1. Subjects using electronic invoices include:

a) Economic organizations, other organizations, business households, individual businesses, and high-risk tax situations as defined by the Minister of Finance shall use electronic invoices with tax authority codes when selling goods or providing services, except as provided in points b and c of this clause;

b) Businesses operating in electricity, oil, postal, telecommunications, clean water, finance and banking, securities, crypto-assets, carbon trading support services, insurance, healthcare, e-commerce, supermarket, trade, air, road, rail, sea, inland waterway transportation, and economic organizations that have or will conduct transactions with tax authorities through electronic means, build information technology infrastructure, and have accounting software and electronic invoice generation software that comply with regulations for generating, accessing, and storing electronic invoices, ensuring the transmission of electronic invoices to buyers and tax authorities, may use electronic invoices without tax authority codes when selling goods or providing services, except for high-risk tax situations as defined by the Minister of Finance and cases where they register to use electronic invoices with tax authority codes;

c) Economic organizations, business households, and individual businesses engaged in selling goods or providing services directly to consumers (shopping centers; supermarkets; retail sales (excluding automobiles, motorcycles, motorbikes, and other motorized vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, artistic, entertainment, film projection services, and other personal service activities as defined in the Vietnamese Economic Sector System) shall use electronic invoices from cash registers.

If economic organizations, business households, and individual businesses engaged in selling goods or providing services directly to consumers have registered to use electronic invoices as provided in points a and b of this clause, they are not required to register to use electronic invoices from cash registers;

d) Business households and individual businesses with annual revenue over one billion dong or business households and individual businesses selling assets requiring registration of ownership or usage rights must apply electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to tax authorities' data systems.

Business households and individual businesses not falling under the category of using electronic invoices but wishing to use them must register to use electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to tax authorities' data systems.

2. Tax authorities issue electronic invoices with tax authority codes on a case-by-case basis

a) Issuing electronic invoices with tax authority codes on a case-by-case basis refers to invoices for sales in the following circumstances:

a.1) Non-business organizations that generate taxable transactions involving the sale of goods or provision of services as prescribed by laws on value-added tax, corporate income tax, and other taxes (if applicable);

a.2) Economic organizations, other organizations, business households, and individual businesses subject to direct method value-added tax filing in the following situations:

a.2.1) Ceasing business operations but not yet completing procedures to terminate tax registration codes and having liquidation of assets or goods requiring invoices to be issued to buyers;

a.2.2) Temporarily ceasing business operations but needing invoices to be issued to customers to fulfill contracts signed before the tax authority's announcement of temporary cessation of business;

a.2.3) Being compelled by the tax authority to cease using invoices;

a.2.4) Enterprises undergoing bankruptcy proceedings but still conducting business under court supervision.

a. 2.5) Economic organizations, other organizations, business households, and individual businesses during the period of providing explanations or supplementing documents as prescribed by the Minister of Finance;

b) Issue electronic invoices with tax authority codes for each occurrence as value-added tax invoices in the following cases:

b.1) Economic organizations, other organizations subject to value-added tax under the deduction method in the following situations:

b.1.1) Ceasing business activities but not yet completing procedures to terminate the tax registration number with liquidation of assets or goods requiring invoices to be issued to buyers;

b.1.2) Temporarily ceasing business activities requiring invoices to be issued to customers to fulfill contracts signed before the competent state agency announces the temporary cessation of business operations;

b.1.3) Being compelled by the tax authority through the measure of suspending the use of invoices;

b.1.4) Enterprises undergoing bankruptcy procedures but still conducting business under court supervision;

b.1.5) Economic organizations, other organizations during the period of providing explanations or supplementing documents as prescribed by the Minister of Finance;

b.2) Organizations, state agencies not subject to value-added tax under the deduction method selling auctioned assets (except for the sale of public assets as stipulated in Clause 4, Article 8 of this Decree), where the winning bid price is the selling price including value-added tax clearly announced in the auction sales dossier approved by the competent authority, then value-added tax invoices can be issued to the buyer;

c) Issue electronic invoices with tax authority codes for each occurrence when the entity assigned the task of handling public assets is a value-added tax payer being compelled through the measure of suspending the use of invoices;

d) The procedures and formalities for issuing electronic invoices for each occurrence as stipulated in this clause shall be governed by the regulations of the Minister of Finance;

3. Provisions on the application of electronic invoices for specific cases as required by management are as follows:

a) In the case of receiving consigned import goods, if the business entity receiving consignment imports has paid value-added tax at the import stage, it shall use electronic invoices when delivering goods to the consignor. If value-added tax has not been paid at the import stage, when exporting consigned imported goods, the consignee shall issue an internal dispatch and transportation note according to the regulations as proof of circulation of goods in the market;

b) In the case of consigned export of goods:

b.1) When dispatching goods to the consignee, the entity with consigned export goods shall use an internal dispatch and transportation note;

b.2) The consignee for export shall handle export procedures according to customs laws. Upon confirmation of actual export by the customs authority based on the comparison and confirmation documents regarding the quantity and value of exported goods from the consignee for export, the entity with consigned export goods shall issue an electronic value-added tax invoice or an electronic sales invoice to the consignee for export. The consignee for export shall issue an electronic value-added tax invoice or an electronic sales invoice to collect consignment fees from the entity with consigned export goods;

c) Business entities exporting goods or services (including processing enterprises exporting goods) shall use electronic invoices: commercial electronic invoices or electronic value-added tax invoices or electronic sales invoices when exporting goods or services. The time of issuance of the invoice shall be carried out according to the provisions of Clause 1, Article 9 of this Decree;

When dispatching goods for transport to the border gate or to the place for export procedures, the entity shall use an internal dispatch and transportation note or a commercial electronic invoice or an electronic invoice according to the regulations as proof of circulation of goods in the market;

d) Business organizations declaring and paying value-added tax under the deduction method transferring goods to dependent accounting units such as branches or stores in different localities (provinces, centrally-administered cities) for sale or transferring between branches or affiliated units; transferring goods to a consignee selling at fixed prices and earning commissions, based on the business organization's mode of operation and accounting, the entity may choose one of the two methods of using invoices and documents as follows:

d.1) Using electronic value-added tax invoices as the basis for payment and declaration of value-added tax at each unit and each independent stage;

d.2) Using an internal dispatch and transportation note; using a consignment sales dispatch note according to regulations for goods dispatched to consignees;

Dependent accounting units, branches, stores, and consignees selling goods must issue invoices according to regulations to the buyer, while sending a list of goods sold back to the entity transferring goods or the entity dispatching goods for sale (collectively referred to as the dispatching entity) so that the dispatching entity can issue a value-added tax invoice for the actual goods sold to the dependent accounting units, branches, stores, or consignees selling goods;

In the case of large quantities and sales volumes of goods sold by the entity, the list may be prepared once every five days or ten days. For goods sold with different rates of value-added tax, separate lists must be prepared for goods sold according to each tax rate;

Dependent accounting units, branches, stores, and consignees selling goods shall declare and pay value-added tax on the goods sold to buyers and be entitled to deduct input value-added tax according to the value-added tax invoice issued by the dispatching entity;

đ) Organizations or individuals selling mobile goods shall use an internal dispatch and transportation note according to regulations, and issue an electronic invoice upon sale according to regulations;

e) In the case of asset transfers between independent accounting units or between member units with full legal status within the same organization, the organization with transferred assets must issue electronic invoices as if selling goods;

g) Financial leasing organizations leasing taxable assets must issue invoices according to regulations.

g.1) A financial leasing organization that leases assets subject to value-added tax must have a value-added tax invoice for purchases (for assets purchased domestically) or a customs declaration for payment of value-added tax at the import stage (for imported assets); when issuing an invoice, the total amount of value-added tax on the output value-added tax invoice must match the amount of value-added tax on the input value-added tax invoice for the leased asset (or the customs declaration for payment of value-added tax at the import stage). In cases where the asset purchased for leasing is not subject to value-added tax or does not have a value-added tax invoice or a customs declaration for payment of value-added tax at the import stage, value-added tax shall not be reflected on the invoice when it is issued.

g.2) The issuance of invoices for financial leasing activities is as follows:

If the financial leasing organization transfers the entire amount of value-added tax on the purchase invoice for the leased asset to the lessee in one lump sum, then on the first value-added tax invoice for the service fee collected for financial leasing, the financial leasing organization must clearly state: payment for the financial leasing service and the input value-added tax on the leased asset or payment for the input value-added tax on the leased asset, the goods price reflecting the value of the financial leasing service (excluding the value-added tax of the asset), the tax rate marked with the symbol "CTTC", and the value-added tax amount shown as the input value-added tax on the leased asset.

g.3) Invoice issuance procedures when a financial leasing contract terminates before its term:

Recovery of leased financial assets: If the financial leasing organization and the lessee choose to deduct the entire value-added tax of the leased asset, the lessee adjusts the previously deducted value-added tax based on the remaining value without value-added tax as determined by the asset recovery certificate to transfer to the financial leasing organization. On the value-added tax invoice, it must clearly show: the amount of value-added tax refunded for the recovered asset; the tax rate marked with the symbol "CTTC"; the value-added tax calculated based on the remaining value without value-added tax as determined by the asset recovery certificate.

Sale of recovered assets: When selling recovered assets, the financial leasing organization must issue a value-added tax invoice according to regulations and provide it to the customer.

h) Issuance of invoices for parties involved in a business cooperation contract

h.1) In cases where the parties involved in a business cooperation contract divide revenue and agree to appoint one party to represent and be responsible for issuing invoices to customers, the other parties in the business cooperation contract must issue invoices to the representative party for the share of revenue allocated to each party according to the contract.

h.2) In cases where the parties involved in a business cooperation contract divide costs and agree to appoint one party to represent and be responsible for receiving invoices from suppliers, the representative party receiving the invoice must issue invoices to allocate the share of costs to the other parties according to the contract.

Article 7. Cases Not Requiring the Use of Electronic Invoices

1. Households engaged in business and individual businesses selling goods and services that must establish a purchase list according to the laws on corporate income tax, except where they have registered to use electronic invoices.

2. Households engaged in business and individual businesses earning income from leasing real estate; income from providing digital content products and services for entertainment, video games, digital films, digital images, digital music, and digital advertising to organizations and individuals abroad.

3. Households engaged in business and individual businesses acting as lottery agents, insurance agents, multi-level marketing sales agents, where the lottery companies, insurance companies, and multi-level marketing companies have deducted taxes according to tax management laws.

4. Fees and other revenues arising from reinsurance activities (including ceded reinsurance, commissions from ceded reinsurance, and other revenues related to ceded reinsurance), receiving deposits, financial operations (issuing deposit certificates, issuing primary securities, issuing negotiable instruments), selling debts, foreign currency transactions, and derivative products.

For foreign currency sale transactions, based on the data management system of the entity, at the end of each month, the entity shall prepare a detailed summary of transactions occurring during the month, be responsible for the accuracy of the information for each transaction, and provide the detailed summary of foreign currency sale transactions when requested by the tax authority or competent state agency.

5. Capital contributions by organizations and individual businesses into economic entities using assets.

6. Assets transferred from a parent company to dependent units and vice versa, between dependent units within a business entity; assets transferred during division, separation, merger, consolidation, and conversion of business forms.

7. Machinery and equipment lent out as fixed assets and tools serving the processing of goods by the lender without payment and without transferring ownership rights.

8. Cases as specified in point a and point b Clause 1 Article 6, point b Clause 1 Article 14 Decree No. 181/2025/NĐ-CP of the Government detailing implementation of certain provisions of the Value Added Tax Law, including:

a) Goods and services used to continue production and business processes of a business entity such as goods exported for internal warehouse transfers, materials and semi-finished products exported to continue production and business processes within a business entity;

b) Goods and services provided by a business entity for use in supporting production and business activities (including fixed assets constructed or produced by the business entity itself);

c) Revenues unrelated to the sale of goods and provision of services by a business entity: compensation payments (including compensation for land and property on land when land is reclaimed according to the decision of a competent state agency), bonuses, third-party recoveries from insurance activities, collected amounts, remuneration from state agencies for performing collection and disbursement activities for state agencies, financial revenues.

Article 8. Types of invoices

Invoices prescribed in this Decree include the following types:

1. Value-added tax invoice is an invoice intended for economic organizations that declare value-added tax under the deduction method for the following activities:

a) Selling goods, providing services within the domestic market;

b) International transportation activities;

c) Exporting to non-tariff zones and cases deemed as export;

d) Exporting goods, providing services to foreign countries;

đ) E-commerce business operations, platform-based businesses, and other services provided by foreign suppliers without a permanent establishment in Vietnam.

2. Sales invoice is an invoice intended for economic organizations, individual businesses, and households engaged in the following activities:

a) Economic organizations, households, and individual businesses that declare and calculate value-added tax under the direct method for the following activities:

a.1) Selling goods, providing services within the domestic market;

a.2) International transportation activities;

a.3) Exporting to non-tariff zones and cases deemed as export;

a.4) Exporting goods, providing services to foreign countries.

b) Economic organizations and individuals within non-tariff zones when selling goods, providing services to the domestic market, and when selling goods, providing services among economic organizations and individuals within non-tariff zones with each other, exporting goods, providing services to foreign countries, on the invoice clearly stating "For organizations and individuals within non-tariff zones."

An export processing enterprise engaging in other business activities (outside export processing activities as stipulated by laws on industrial parks and export processing zones) that declare value-added tax under the direct method shall use the invoice as specified in point a of this Clause. An export processing enterprise that declares value-added tax under the deduction method shall use the invoice as prescribed in Clause 1 of this Article.

3. Electronic commercial invoice is an invoice applicable to economic organizations, households, and individual businesses (exporters) engaged in exporting goods, providing services to foreign countries where the exporter meets the conditions for transferring electronic invoice data to the tax authority. The electronic commercial invoice must comply with the content provisions set out in Article 10 of this Decree and the standard data format.

If the exporter does not meet the conditions for transferring electronic invoice data to the tax authority, they may choose to issue an electronic value-added tax invoice or an electronic sales invoice.

4. Electronic invoice for state asset sale is used when selling, transferring state assets according to the regulations of the law on management and use of state assets.

5. Electronic invoice for national reserve goods sale is used when state reserve agencies sell national reserve goods according to the regulations of the law.

6. Other types of invoices, including:

a) Stamps, tickets, cards in accordance with the standard data format and content as prescribed in this Decree;

b) Air freight payment receipts; international transport fee collection vouchers; bank service fee collection vouchers except in cases as specified in point a of this Clause which have forms and contents established according to international practices and relevant laws.

7. Documents registered, used, and managed like invoices include internal warehouse dispatch and transportation slips, consignment sales dispatch slips.

8. The Ministry of Finance will provide models for displaying various types of invoices for entities referred to in Article 2 of this Decree to refer to during implementation.

9. Electronic invoices generated from cash registers connected to the tax authority's database must adhere to the following principles:

a) Being able to identify invoices printed from cash registers connected to the electronic database of the tax authority;

b) Not mandating digital signatures;

c) Purchase expenses for goods and services using invoices (obtained information from the Tax Administration Information System) generated from cash registers are recognized as legitimate expenses when determining tax liabilities.

Article 9. Time of Issuing Invoices

1. The time of issuing invoices for selling goods (including the sale, transfer of state assets and sale of national reserve goods) is the time when ownership or usage rights of the goods are transferred to the buyer, regardless of whether payment has been received or not.

For exporting goods (including export processing), the time of issuing electronic commercial invoices, value-added tax invoices, or electronic sales invoices shall be determined by the seller but no later than the next working day following the date the goods are cleared according to customs laws.

2. The time of issuing invoices for providing services is the time when the service provision is completed (including services provided to foreign organizations and individuals), regardless of whether payment has been received or not. If the service provider receives payment before or during the provision of the service, the time of issuing the invoice is the time of receiving the payment (excluding cases of advance payments under civil law regulations to ensure the performance of service provision contracts).

3. In cases where goods are delivered in multiple shipments or services are handed over in stages, an invoice must be issued each time for the quantity and value of the goods or services delivered.

4. The time of issuing invoices for specific cases is as follows:

a) For large quantities of goods sold or services provided frequently, requiring reconciliation between the seller and the customer or partner, including direct support services for air cargo transportation, fuel supply for airlines, electricity supply operations (except those specified in point g of this clause), railway transport support services, water transport, television broadcasting services, television advertising services, e-commerce services, postal and courier services (including agency services, collection and payment services), telecommunications services (including value-added telecommunications services), logistics services, marine pilotage services, online newspaper advertising services, digital technology services, digital platform services, information technology services (including intermediary payment services on telecommunications and IT platforms, except as specified in point b of this clause) sold on a fixed period basis, banking services (excluding lending activities), international money transfers, securities services, crypto asset services, carbon trading support services, online lottery services, road toll collection services between investors and service providers, insurance services; security services, industrial catering services, commodity exchange services, credit information services, passenger transport services (by taxi, contractual vehicles, two-wheeled motorcycles using software to connect transport services according to road traffic laws) provided to business customers and other cases guided by the Minister of Finance, the time of issuing invoices is the completion of data reconciliation between parties but no later than the 7th day of the month following the month of service provision or within 7 days from the end of the agreed period. The agreed period serves as the basis for calculating the volume of goods and services provided based on agreements between the seller and the buyer.

b) For telecommunications services (including value-added telecommunications services), information technology services (including intermediary payment services on telecommunications and IT platforms), products and services related to data, data reconciliation between service providers must be conducted, the time of issuing invoices is the completion of data reconciliation regarding service charges according to economic contracts between service providers but no later than two months from the month of service charge occurrence.

In cases of providing telecommunications services (including value-added telecommunications services) through prepaid card sales, where customers do not request VAT invoices or provide their name, address, and taxpayer identification number when registering for service use, at the end of each day or periodically within the month, the service provider issues a combined VAT invoice recording the total value of prepaid cards or connection fees sold where the buyer did not take the invoice or did not provide their name, address, and taxpayer identification number.

c) For construction and installation activities, the time of issuing invoices is the time of acceptance and handover of the project, sub-project, or completed construction and installation work, regardless of whether payment has been received or not.

d) For real estate businesses, infrastructure construction, and house construction for sale or transfer:

d.1) In cases where ownership or usage rights have not been transferred but advance payments are made according to the project progress or payment schedule stipulated in the contract, the time of issuing invoices is the date of receipt of payment or as agreed in the contract.

d.2) In cases where ownership or usage rights have been transferred, the time of issuing invoices shall be carried out as prescribed in Clause 1 of this Article.

đ) For businesses purchasing air cargo transportation services through websites and e-commerce systems following international practices, the time of issuing invoices shall not be later than five days following the issuance of air cargo transportation service documents on the website and e-commerce system.

e) For oil exploration, extraction, and refining activities, the time of issuing invoices for crude oil, condensate, and products refined from crude oil (including product off-take commitments by the Government) is the time when the buyer and seller agree on the official selling price, regardless of whether payment has been received or not.

For the sale of natural gas, associated gas, and coalbed methane transferred through pipelines to buyers, the invoice issuance time is the time when the buyer and seller determine the volume of gas delivered for the month but not later than the last day of the tax declaration and payment deadline for the month in which the tax liability arises, as prescribed by tax laws.

In cases where the guarantee agreement and government commitment provides different provisions regarding the invoice issuance time, such provisions shall be followed according to the terms of the guarantee agreement and government commitment.

g) For the sale of electricity by power generation companies on the electricity market, the time for issuing electronic invoices is determined based on the reconciliation date of payment data between the system operator and the electricity market, the power generation company, and the electricity purchaser, as stipulated by the Ministry of Industry and Trade or the purchase and sale contracts approved and directed by the Ministry of Industry and Trade, but not later than the last day of the tax declaration and payment deadline for the month in which the tax liability arises. Specifically, for the sale of electricity by power generation companies with government guarantees regarding payment timing, the time for issuing electronic invoices is based on the government guarantee, guidance, and approval of the Ministry of Industry and Trade, and the purchase and sale contracts signed between the electricity purchaser and the electricity seller.

h) For the sale of gasoline and diesel at retail outlets to customers, the invoice issuance time is the end of each sale transaction.

i) For air transportation services (including cases where agents sell tickets at the airline's fixed price and earn commission) and insurance services provided through agents, the invoice issuance time is the completion of data reconciliation between the parties, but not later than the 10th day of the month following the month in which the service was provided.

k) For lending activities of credit institutions, the invoice issuance time is determined according to the interest collection period specified in the loan agreement between the credit institution and the borrower, except that if the interest cannot be collected at the due date, the invoice issuance time is the time when the interest is actually collected. If interest is paid early as agreed in the loan agreement, the invoice issuance time is the time when the early interest is collected.

l) For passenger transport businesses using ride-hailing software as prescribed by law: at the end of each trip, the enterprise or cooperative engaged in passenger transport using ride-hailing software must issue an electronic invoice to the customer simultaneously transferring the invoice data to the tax authority as required.

m) For healthcare facilities using management software for medical examinations and treatments and hospital fees, each transaction involving medical examination, treatment, and imaging services with printed receipts (hospital fees or examination, imaging fees) and recorded in the information technology system, if the customer does not request an invoice, the healthcare facility will compile and issue an electronic invoice for all medical services performed on that day based on the examination and treatment information and receipt details. If the customer requests an electronic invoice, the healthcare facility will issue and provide the electronic invoice to the customer.

Healthcare facilities issue invoices to the social insurance agency at the time when the social insurance agency settles and finalizes the costs of medical examinations and treatments for insured individuals.

n) For toll road service fee collection via electronic non-stop systems, the date of issuing electronic invoices is the date when vehicles pass through toll stations. In cases where customers use electronic non-stop toll road services with one or more vehicles using the service multiple times in a month, the service provider may issue electronic invoices periodically, with the latest issuance date being the last day of the month in which the service was provided. The invoice content lists each vehicle passage through toll stations in detail (including: time of vehicle passing through the station, toll fee for each passage).

o) For insurance business operations, the invoice issuance time is the time when insurance revenue is recognized according to insurance business laws (except for the provisions of points a and i of this clause).

For insurance contracts: when collecting insurance premiums, each co-insurer issues an invoice to the customer based on the premium received. In cases where one insurer is authorized to collect premiums on behalf of others, the collecting insurer issues an invoice to the customer for the total contract value, while the insurer requesting collection issues an invoice to the collecting insurer for the premium it receives according to the agreement among the parties. When purchasing goods or services for compensation or other related expenses under co-insurance contracts, if one insurer is authorized to pay on behalf of others, the paying insurer issues an invoice when collecting from the insurers requesting payment.

p) For traditional lottery ticket sales and instant result lottery ticket sales (lottery tickets) sold in pre-printed form to customers, enterprises operating lotteries must issue one electronic VAT invoice with a tax authority code for each agent organization or individual selling lottery tickets within the period before the next draw and no later than the recovery of unsold lottery tickets.

q) For casino business activities and electronic games with prizes, the latest time to issue an electronic invoice is one day from the date determining revenue, simultaneously, the casino business enterprise and electronic game enterprises with prizes transfer data recording the amount received (from exchanging the agreed currency for players at counters, tables, and the amount collected from electronic gaming machines) minus the amount refunded to players (due to winning or unused amounts) according to the model prescribed by the Minister of Finance to the tax authority at the same time as transferring the electronic invoice data. The revenue determination period is from 06:00:00 AM to 05:59:59 AM the following day. In cases where specialized laws provide different regulations, such regulations shall be followed.

r) For enterprises providing services to individuals as consumers: banking services; payment intermediary services; credit information services; securities trading; crypto asset transactions; carbon trading support services; insurance business; mobile wallet money transfer services; power supply resumption services; e-commerce services; postal and direct delivery services serving e-commerce activities; public passenger transportation services by electric trains, buses; taxi passenger transportation business, contractual vehicle transportation, two-wheeled motorcycle transportation; parking services; film screening activities and other services that meet the condition of having a detailed transaction management software system, with payment data stored on the system for each transaction, the enterprise's detailed transaction database must be transferred to the tax authority as stipulated in point a.2 clause 3 Article 16 of this Decree. The seller is responsible for the accuracy of transaction information, storing complete data for each transaction, ensuring traceability, comparability, and providing related data and documents upon request of the tax authority or competent state agencies.

5. In cases where the seller does not have an automatic invoicing software and there are sales transactions or service provision during nighttime working hours as defined by the Labor Code, the latest time to issue an invoice is the next working day.

Article 10. Content of invoices

1. An invoice must include the following contents:

a) Name of the invoice, invoice code, invoice form number;

b) Invoice number;

c) Name, address, taxpayer identification number of the seller;

d) Name, address, taxpayer identification number or budget unit code or individual identification number of the buyer;

đ) Name, unit of measurement, quantity, unit price of goods and services; total amount before value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax amount, total payment amount including value-added tax;

e) Signature of the seller, signature of the buyer: On electronic invoices, it is not necessarily required to have the buyer's digital signature (unless agreed upon by both parties);

g) The time of issuing the invoice shall be carried out in accordance with the guidelines set forth in Article 9 of this Decree and displayed in the format of Gregorian calendar date, month, year;

h) Time of signing the digital signature on the electronic invoice;

i) Tax agency code for electronic invoices with tax agency codes;

k) Fees, charges belonging to the state budget, trade discounts, promotions (if any), and other relevant contents (if any).

2. Written characters, numerals, and currency shown on the invoice.

3. Detailed contents of the invoice as stipulated in clauses 1 and 2 of this Article and some cases where electronic invoices do not necessarily contain all the prescribed contents are specified in the Appendix attached to this Decree.

4. Electronic invoices generated from cash registers connected to the tax authority shall include the following contents:

a) Name, address, taxpayer identification number of the seller;

b) Name, address, taxpayer identification number/personal identification number/mobile phone number of the buyer as prescribed (if requested by the buyer);

c) Name of goods and services, unit price, quantity, payment amount. In cases where economic organizations pay taxes under the deduction method, the pre-tax selling price, value-added tax rate, value-added tax amount, and total payment amount including value-added tax must be clearly stated;

d) Time of issuing the invoice;

đ) Tax agency code for electronic invoices with tax agency codes or electronic data allowing buyers to retrieve and declare electronic invoice information from the cash register.

The seller sends electronic invoices to buyers via electronic means (text messages, emails, and other forms) or provides links or QR codes for buyers to search and download electronic invoices.

5. Other contents on the invoice

For invoices of goods sold by individual businesses and sole proprietors, it is encouraged for sellers to display industry group information corresponding to the goods and services on the electronic invoice data sent to the tax authority in XML format. If the goods and services are exempt from taxation, they should be reflected accordingly on the invoice. Industry group information (if any) will be displayed on the printed version of the electronic invoice.

In addition to the contents stipulated in clauses 1 to 3 of this Article, economic organizations, organizations, individual businesses may create additional information about logos or trademarks to display the brand or representative image of the seller. Depending on the nature of the transaction and management requirements, the invoice may also include information about purchase and sale contracts, transport orders, customer codes, and other relevant information.

6. The content of invoices for the sale of state assets shall be implemented according to Model No. 07/TSC-HĐ issued together with Government Decree No. 186/2025/NĐ-CP detailing certain provisions of the Law on State Asset Management and Use.

7. Value-added tax invoices combined with tax refund declarations must comply with the provisions of this Article and the regulations of the Minister of Finance.

8. The Minister of Finance shall prescribe the contents of electronic invoices for other cases as required by management.

Article 11. Cases where electronic invoices are provided free of service charges

1. Small and medium enterprises, cooperatives, cooperative federations, households engaged in business, individual businesses operating in areas with difficult socio-economic conditions, and areas with particularly difficult socio-economic conditions shall be eligible for free service charges for electronic invoices for a period of 12 months from the date of using electronic invoices. Areas with difficult socio-economic conditions and areas with particularly difficult socio-economic conditions shall be implemented according to the List of Investment Preferential Areas as prescribed by laws on investment.

The Tax Department shall implement or entrust organizations providing services related to electronic invoices to provide free-of-charge electronic invoices to the aforementioned entities.

2. Tax authorities or agencies entrusted with tasks to organize and manage state assets according to laws on management and use of state assets shall issue electronic invoices through the Tax Management Information System or through organizations providing electronic invoice services that have been entrusted by the Tax Department to provide free-of-charge electronic invoice services.

3. Economic organizations, households engaged in business, and individual businesses not falling under the provisions of Clause 1 of this Article shall pay service charges when using electronic invoices through organizations providing electronic invoice services according to the contract signed between the parties.

4. Small and medium enterprises, cooperatives, cooperative federations, households engaged in business, and individual businesses as stipulated in Clause 1 of this Article shall register or change information on the use of electronic invoices through the Tax Management Information System according to the regulations of the Minister of Finance.

Article 12. Issuing electronic invoices with tax authority codes

1. Issuing electronic invoices with tax authority codes

a) Economic organizations, other organizations, households engaged in business, and individual businesses falling under the categories specified in Article 6 of this Decree shall access the Tax Management Information System to perform: issuing invoices for goods sold and services provided; signing digital signatures on issued invoices and sending invoices to the tax authority for issuance of codes;

b) Economic organizations, other organizations, households engaged in business, and individual businesses using electronic invoices with tax authority codes through organizations providing electronic invoice services shall access the website of the organization providing electronic invoice services or use the electronic invoice software of the unit to perform issuing invoices for goods sold and services provided; signing digital signatures on issued invoices and sending invoices through the organization providing electronic invoice services for the tax authority to issue codes.

2. Issuing invoice codes

a) Invoices issued with codes by the tax authority must ensure:

a.1) Full content of electronic invoices as prescribed in Article 10 of this Decree;

a.2) Correct format of electronic invoices as prescribed by the Minister of Finance;

a.3) Correct registration information as prescribed by the Minister of Finance;

a.4) Not falling under the cases of ceasing to use electronic invoices with tax authority codes as prescribed by the Minister of Finance.

b) The code issuance system of the Tax Department shall automatically issue codes for invoices and send back the results of code issuance to the sender.

3. Economic organizations, other organizations, households engaged in business, and individual businesses selling goods and providing services shall be responsible for sending electronic invoices with tax authority codes to buyers. The method of sending and receiving invoices shall be carried out according to the agreement between the seller and buyer, ensuring compliance with the provisions of laws on electronic transactions.

Article 13. Issuing Electronic Invoices without Tax Authority Codes

An enterprise shall use software to issue electronic invoices when selling goods or providing services, sign digital signatures on such invoices, and send them to buyers via electronic means as agreed between the seller and buyer, ensuring compliance with legal provisions governing electronic transactions.

Article 14. Handling Incidents

1. In cases where sellers use electronic invoices with tax authority codes but encounter incidents preventing the use of such invoices, they shall contact the tax authority or service provider for support in resolving the incident. During the incident resolution period, if the seller requests to use electronic invoices with tax authority codes, they must go to the tax authority to obtain such invoices.

2. In cases of incidents from the tax authority's code issuance system

If the tax authority's electronic invoice code issuance system encounters technical issues leading to interruptions in code issuance, the Tax Department shall be responsible for: activating backup systems to ensure continuous operation of code issuance; publicly announcing on its official website the scope of impact, start time, and expected resolution timeframe; and, if necessary, authorizing qualified electronic invoice service providers to issue codes according to regulations.

3. In cases of technical infrastructure system errors from electronic invoice service providers, such providers shall inform sellers and coordinate with the Tax Department for timely support. Service providers must resolve incidents promptly, provide measures to assist sellers in issuing electronic invoices to be coded by the tax authority within the shortest possible time.

4. In cases where the tax information management system experiences technical errors not receiving data from electronic invoices without codes, the Tax Department shall announce this on its official website. During this period, economic organizations, other organizations, and electronic invoice service providers temporarily refrain from transferring data of invoices without codes to the tax authority.

Within two working days from the date the Tax Department announces that the tax information management system has resumed normal operations, economic organizations, other organizations, and electronic invoice service providers shall transfer invoice data to the tax authority.

5. In cases of force majeure as stipulated in Clause 21, Article 4 of the Law on Tax Administration No. 108/2025/QH15, including war, riot, strike causing cessation of production and business activities, or risks beyond the subjective control of the seller, making it impossible for the seller or tax authority to issue, code, or transmit electronic invoice data within the prescribed timeframe:

a) Within three working days from the date the incident is resolved, the seller may proceed with issuing and sending electronic invoices to the tax authority;

b) The seller shall be responsible for recording accounting books regarding sales transactions and retaining evidence proving the occurrence of force majeure as stipulated.

6. Late issuance, transmission of invoices, or data transfer due to the aforementioned reasons shall be deemed as force majeure under tax administration laws.

Article 15. Responsibilities of sellers of goods and service providers using electronic invoices with tax authority codes

1. Managing usernames and passwords for accounts issued by the tax authority.

2. Creating electronic invoices to send to the tax authority that issues the code and bearing legal responsibility for the legality and accuracy of the electronic invoices.

3. Sending electronic invoices with tax authority codes to buyers immediately upon receipt of such invoices from the tax authority; at the end of each day, sending electronic invoice data generated from cash registers to the tax authority, except in cases where services are provided according to point r, Clause 4, Article 9 of this Decree, in which case the method and time of transferring electronic data shall be carried out according to point a.2, Clause 3, Article 16 of this Decree.

Article 16. Responsibilities of sellers of goods and service providers using electronic invoices without tax authority codes

1. Managing usernames and passwords for accounts issued by the tax authority.

2. Creating electronic invoices to send to buyers, the tax authority, organizations providing electronic invoice services, and bearing legal responsibility for the legality and accuracy of the created electronic invoices.

3. Transferring established electronic data to the tax authority through the Tax Management Information System (directly or via organizations providing electronic invoice services).

a) Method and time of transferring electronic data

a.1) Method of transferring electronic invoice data according to the Summary Table of Electronic Invoice Data as prescribed by the Minister of Finance for the following cases:

a.1.1) Providing services in the fields of postal services, telecommunications, insurance, financial banking, air transport, securities, crypto assets, carbon trading platforms;

a.1.2) Selling electricity or water if there is customer identification information or customer tax number;

a.1.3) Selling goods or providing services by foreign organizations conducting business or providing services through e-commerce platforms or other digital platforms in Vietnam.

a.2) Method of transferring detailed transaction information databases according to the Detailed Transaction Information Table as prescribed by the Minister of Finance applicable to services specified in point r, Clause 4, Article 9 of this Decree.

Sellers must prepare the Summary Table of Electronic Invoice Data for selling goods and providing services, and the Detailed Transaction Information Table for transactions occurring in a month or quarter (from the first day to the last day of the month or quarter) according to the form prescribed by the Minister of Finance and submit it to the tax authority no later than the deadline for submitting Value Added Tax Declaration forms as stipulated by tax management laws.

In cases where a large number of invoices are generated, the Summary Table of Electronic Invoice Data and the Detailed Transaction Information Table should be separated according to the standard data format of the tax authority to ensure requirements for data transmission and reception over the network.

a.3) Method of transferring full invoice content applies to cases of selling goods or providing services not covered by point a.1 of this clause.

After completing all required contents on the invoice according to regulations, sellers must send the invoice to buyers and simultaneously send it to the tax authority no later than the next working day from the date of issuing the invoice.

b) Economic organizations must transfer electronic invoice data to the tax authority in the standard data format either directly (for cases meeting the data connection standards) or through organizations providing electronic invoice services.

b.1) Direct submission method

If the seller is an economic organization meeting the criteria below, the seller must transfer electronic invoice data to the tax authority through direct submission:

b.1.1) Economic organizations using an average of 1,000,000 invoices per month or more (based on the previous year's average), having an information technology system that meets the standard data format requirements, and having a need to transfer electronic invoice data directly to the tax authority, must submit a document along with technical compliance materials to the Tax Bureau;

b.1.2) Economic organizations operating a parent company-subcompany model, having established a centralized invoice data management system at the parent company, and having a need for the parent company to transfer all electronic invoice data including those of subcompanies to the tax authority through the Tax Management Information System, must submit a list of subcompanies to the Tax Bureau for technical connection implementation;

b.2) Submission through organizations providing electronic invoice services

Economic organizations not falling under point b.1 of this clause must enter into contracts with organizations providing electronic invoice services to have them handle the transfer of electronic invoice data to the tax authority.

4. Storing and ensuring the integrity of all electronic invoices; implementing legal provisions regarding the security and safety of electronic data systems.

5. Adhering to inspections, audits, and verifications conducted by the tax authority and other competent authorities as prescribed by law.

6. Businesses selling goods subject to VAT refunds must create electronic invoices combined with VAT refund declarations according to the standard data format prescribed by the Minister of Finance and submit them to the Tax Management Information System as stipulated.

Article 17. Rights and Obligations of Organizations and Individuals Selling Goods and Providing Services

1. Organizations and individuals selling goods and providing services have the following rights:

a) To use electronic invoices in accordance with Article 6 of this Decree;

b) To use lawful invoices to serve business activities;

c) To request the platform operator to provide information about the buyer, transaction-related information, delivery time, and confirmation of completed orders for the seller to issue electronic invoices in accordance with regulations for transactions conducted through e-commerce platforms or digital platforms;

d) To lodge complaints against organizations and individuals who infringe upon the rights to create, issue, and use lawful invoices.

2. Organizations and individuals selling goods and providing services have the following obligations:

a) To issue and deliver invoices when selling goods and providing services to customers;

b) To manage invoice creation activities in accordance with this Decree;

c) To register for using electronic invoices in accordance with the provisions of the Minister of Finance and transfer electronic invoice data to tax authorities in cases where electronic invoices without tax authority codes or electronic invoices generated from point-of-sale machines are used;

d) To publicly disclose methods for searching and receiving original electronic invoice files from sellers to buyers of goods and services.

Article 18. Rights and Responsibilities of Buyers of Goods and Services

1. Buyers of goods and services have the following rights:

a) To request sellers to issue and deliver lawful invoices when purchasing goods and services (except in cases where electronic invoices are not required);

b) To provide accurate necessary information for sellers to issue invoices;

c) To search for and receive original electronic invoice files from sellers;

d) To use lawful invoices provided by sellers for:

d.1) Confirming sales transactions of goods and service provision;

d.2) Serving as evidence to prove usage rights, ownership rights of goods and services, or to claim compensation for damages in accordance with the law;

d.3) Registering usage rights, ownership rights, and declaring various taxes, and paying state budget funds according to legal provisions;

d.4) Participating in incentive programs for invoice usage organized by economic organizations or tax authorities;

2. Invoices requested and received from sellers by buyers form the basis for determining the tax liabilities of sellers towards the state budget, contributing to enhancing transparency in the economy and improving tax management efficiency;

3. Buyers of goods and services have the following responsibilities:

a) To use invoices for their intended purposes;

b) To provide invoice information to competent authorities when requested.

Article 19. Responsibilities of Organizations Authorized to Issue Electronic Invoices

1. Organizations and individuals authorized to issue electronic invoices have the following responsibilities:

a) To issue electronic invoices within the scope of authorization and ensure that they accurately reflect the nature of economic transactions between the principal and the buyer; electronic invoices issued by authorized organizations must fully display the information of the principal as the seller; electronic invoices must comply with legal provisions on electronic invoices, including data format, digital signatures, issuance time, and contents on the invoice;

b) To send electronic invoices to tax authorities as prescribed;

c) To store and preserve electronic invoices in accordance with legal provisions;

d) To ensure the security and confidentiality of invoice data and information of the principal and the buyer;

đ) Not to use invoice data for purposes outside the scope of authorization, except as otherwise provided by law;

e) To cooperate with the principal in adjusting, replacing, or canceling invoices when errors are discovered;

g) To promptly provide complete information and data related to invoices as required by competent state authorities.

2. Platform operators have the responsibility to provide buyer information, transaction-related information, delivery times, and confirmation of completed orders in the system for sellers to issue electronic invoices in accordance with regulations for transactions conducted through e-commerce platforms or digital platforms.

Article 20. Obligations and responsibilities of organizations providing electronic invoice and electronic voucher services

1. Obligations and responsibilities of organizations providing solutions for issuing electronic invoices and electronic vouchers:

a) Obligations:

a.1) Provide solutions for creating, transmitting, storing, and processing data of electronic invoices, electronic invoices with tax authority codes generated from cash registers, and electronic vouchers; transmit data of electronic invoices and electronic vouchers to the tax authority. In cases where organizations providing electronic invoice and electronic voucher services have not yet become organizations transmitting and storing data of electronic invoices and electronic vouchers with the tax authority, they shall transmit data of electronic invoices and electronic vouchers to the tax authority through the use of services provided by organizations transmitting and storing data of electronic invoices and electronic vouchers with the tax authority;

a.2) Timely transmit, receive, and store complete electronic invoices and electronic vouchers between participating parties in transactions;

b) Responsibilities:

b.1) Publicly announce methods of operation and service quality on the organization's online information portal;

b.2) Ensure the security of electronic invoice and electronic voucher information;

b.3) Notify users of service plans to stop or temporarily suspend service and measures to address such situations at least 30 days in advance to ensure the rights of service users;

b.4) Fulfill other responsibilities agreed upon with service users.

2. Obligations and responsibilities of organizations transmitting and storing data of electronic invoices and electronic vouchers with the tax authority:

a) Obligations:

a.1) Provide services for transmitting and storing data of electronic invoices and electronic vouchers to the Tax Department after receiving them from service users (including organizations providing solutions for issuing electronic invoices and electronic vouchers that have not connected with the Tax Department);

a.2) Implement the issuance of tax authority codes when authorized by the tax authority; provide electronic invoices with tax authority codes and electronic vouchers to entities exempted from service fees by the tax authority;

b) Responsibilities:

b.1) Establish channels for continuously and securely transferring data to the Tax Department;

b.2) Publicly announce methods of operation and service quality on the organization's online information portal;

b.3) Ensure the security of electronic invoice and electronic voucher information;

b.4) Promptly notify the Tax Department of issues affecting the provision of services for transmitting and storing data of electronic invoices and electronic vouchers with the tax authority; cooperate with the Tax Department to resolve arising issues during implementation;

b.5) Notify the Tax Department and service users of plans to stop or temporarily suspend service and measures to address such situations at least 30 days in advance to coordinate implementation and ensure the rights of service users;

b.6) Fulfill other responsibilities agreed upon with the Tax Department and service users.

Article 21. Responsibilities of the tax authority in managing invoices and vouchers

1. The Tax Department has the responsibility:

a) To establish a database on electronic invoices and electronic vouchers to serve tax management work, support state administrative management by other state agencies (police, market management, border guard forces, related agencies), and meet the needs of verification and comparison of invoices by economic organizations, business households, and individual businesses;

b) To announce types of invoices and vouchers that have been issued, reported lost, or are no longer valid.

2. Directly managing tax authorities have the responsibility:

a) To manage the registration of using electronic invoices and electronic vouchers by economic organizations, business households, and individual businesses within their jurisdiction;

b) To inspect activities related to registration, use, and storage of electronic invoices and electronic vouchers within their jurisdiction;

c) To issue electronic invoices on a transaction-by-transaction basis for entities eligible for electronic invoices according to Clause 2 of Article 6 of this Decree within the scope of delegated tax management authority;

d) To manage electronic stamp data and implement retention periods as prescribed.

3. Tax authorities, state management agencies related to tax matters, and organizations and individuals selling goods and providing services have the responsibility to implement measures to promote, guide, and facilitate consumers in exercising their rights and responsibilities regarding invoices.

 

Chapter III

PROVISIONS ON ELECTRONIC VOUCHERS

 

Article 22. Types of vouchers

1. Vouchers in the field of tax, fee, and charge management by tax administration agencies include:

a) Tax deduction vouchers for individual income tax;

b) Receipts for tax, fee, and charge collection.

2. In cases where other types of vouchers are required during tax, fee, and charge management as stipulated by the Law on Tax Administration, the Minister of Finance shall be responsible for prescribing and guiding their implementation.

Article 23. Content of vouchers

1. For tax deduction vouchers for individual income tax:

a) Name of the tax deduction voucher; model code of the tax deduction voucher, tax deduction voucher code, serial number of the tax deduction voucher;

b) Name, address, taxpayer identification number of the organization or individual paying income;

c) Name, address, phone number, taxpayer identification number of the individual receiving income (if the individual has a taxpayer identification number), or personal identification number;

d) Nationality (if the taxpayer does not hold Vietnamese nationality);

đ) Amount of income, date of payment of income, total taxable income, amount of mandatory social insurance contributions; amount of charitable, humanitarian, educational donations; amount of tax deducted;

e) Date of issuance of the tax deduction voucher;

g) Full name, signature of the income payer.

In cases where electronic tax deduction vouchers for individual income tax are used, the signature on the electronic voucher is a digital signature.

2. For receipts:

a) Name of the receipt;

b) Model code and receipt code shall be implemented according to the regulations of the Minister of Finance;

c) The receipt number is the serial number displayed on the receipt for tax, fee, and charge collection. The receipt number is recorded using Arabic numerals with a maximum of eight digits. For electronic receipts, the electronic receipt number starts from number 1 on January 1 or the start date of using electronic receipts and ends on December 31 of each year.

d) Name, taxpayer identification number of the organization collecting tax, fee, and charge;

đ) Type of tax, fee, and charge amounts and the amount expressed in figures and in words;

e) Date of issuance of the receipt;

g) Digital signature of the organization collecting tax, fee, and charge;

The content on the receipt must correspond to the economic transaction that has occurred.

h) The receipt is displayed in Vietnamese. If additional foreign language is needed, the foreign language part is placed in parentheses “( )” to the right or directly below the Vietnamese content with a smaller font size than the Vietnamese text.

The numbers on the receipt are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency on the receipt is the Vietnamese Dong. In cases where fees and charges are prescribed by law to be collected in foreign currency at specified rates, they can be collected in foreign currency or converted into Vietnamese Dong based on the exchange rate stipulated in Decree No. 362/2025/NĐ-CP of the Government detailing certain provisions and measures to organize and guide the implementation of the Law on Fees and Charges.

In addition to the mandatory information prescribed in this clause, organizations collecting tax, fee, and charge may create additional information, including logos, decorative images, or advertisements in compliance with the law and without obscuring or blurring the mandatory content on the receipt. The font size of the additional information cannot be larger than the font size of the mandatory content on the receipt.

3. The display format of electronic vouchers is guided by Decree No. 347/2025/NĐ-CP of the Government on administrative procedures under the State Treasury sector and implementing guidelines.

Article 24. Time of Issuing Receipts

1. At the time of withholding personal income tax, collecting taxes, fees, and charges, the organization withholding personal income tax, collecting taxes, fees, and charges must issue receipts and payment vouchers to be handed over to the taxpayer, fee payer, and charge payer, except for cases stipulated in Clauses 2, 3, and 4 of this Article.

2. In cases where individuals authorize settlement of tax, the organization withholding personal income tax does not need to issue withholding tax receipts.

3. For individuals who do not sign labor contracts or sign labor contracts for less than three months, the organization or individual paying income must issue withholding tax receipts for each withholding or issue one withholding tax receipt for multiple withholdings within a tax year at the individual's request. For individuals signing labor contracts for three months or more, the organization or individual paying income only needs to issue one withholding tax receipt within a tax year.

4. For income of individual investors arising from securities trading activities, capital investment, transfer of digital assets, gold bars, income from copyrights, franchising, income from lottery winnings, inheritance, gifts when such income has been paid out or withheld and personal income tax has been paid at source by the organization making payments or the organization withholding tax, then the organization making payments or the organization withholding tax does not need to issue withholding tax receipts.

5. The time of signing on the receipt with an electronic signature is the time when the organization or individual withholding personal income tax, collecting taxes, fees, and charges electronically signs on the electronic receipt displayed in the format of Gregorian calendar date, month, and year.

Article 25. Authorization to Issue Payment Vouchers

1. Organizations collecting taxes, fees, and charges may authorize a third party to issue payment vouchers. The authorization between the authorizing party and the authorized party must be in writing and must notify the direct tax management authority of both parties at least three days before the authorized party issues the payment voucher. The registration to use electronic payment vouchers shall comply with the regulations of the Minister of Finance.

2. The content of the authorization document must include all information about the authorized payment voucher (form, type, code, quantity of payment vouchers (from number... to number...)); purpose of authorization; term of authorization; method of authorization.

3. The authorizing party and the authorized party have the responsibility to post at the place where taxes, fees, and charges are collected all information about the authorized payment voucher, purpose of authorization, term of authorization based on the signed authorization document, including the name, signature, seal (if any) of the representative of the authorizing party for the authorized party.

4. Authorized payment vouchers must indicate the name of the organization collecting fees and charges (the authorizing party) and do not necessarily require the electronic signature of the authorizing party, and must indicate the name and address of the authorized party.

5. In cases where the organization collecting taxes, fees, and charges has multiple subordinate units directly collecting fees or multiple authorized bases, there must be a plan to allocate to each base within the entire system for each subordinate unit, each authorized base. Subordinate units and authorized bases must use payment vouchers in ascending order from the smallest number to the largest number within the allocated range of payment vouchers.

6. The authorized party is responsible for issuing authorized payment vouchers according to actual occurrences, in agreement with the authorizing party, and transferring electronic payment voucher data to the direct tax management authority or through service providers to transfer electronic payment voucher data to the direct tax management authority.

7. In cases where the authorization is terminated prematurely, both parties must confirm it in writing and simultaneously notify the tax authority and post it at the place where taxes, fees, and charges are collected.

Article 26. Methods for Creating Electronic Documents

1. Electronic documents shall be created directly on the Tax Management Information System or through service providers or on electronic document software of the entity.

2. An electronic document created in accordance with Article 23 is a legitimate document for payment, accounting, and financial settlement.

In case it does not comply with the provisions of Article 23, it shall have no value for payment and shall not be accounted for or settled financially.

3. The creation of electronic documents must ensure a full and truthful reflection of transactions arising; compliance with laws on electronic transactions, accounting laws, and laws on taxes, fees, and charges.

Article 27. Connection and Transmission of Electronic Document Data

1. Tax collection organizations, fee and charge collection organizations, organizations responsible for tax withholding, organizations entrusted to issue receipts, and service providers for electronic documents shall be responsible for connecting, transmitting, and receiving electronic document data with tax management agencies through the tax management information system or intermediary systems as prescribed.

2. The connection, transmission, and receipt of electronic document data must ensure:

a) Information security and data confidentiality in accordance with the law;

b) The integrity, completeness, and accuracy of data during transmission, receipt, and storage;

c) The ability to retrieve and compare data when requested by tax management agencies.

3. In cases where technical issues with the electronic information system prevent timely connection and data transmission, relevant organizations and individuals must promptly notify the tax management agency and transmit the data within three working days after the issue has been resolved.

Article 28. Cases Where Free Services for Electronic Documents Are Available

1. Cases where free services for electronic documents are available include: a) Households and individuals engaged in business using fewer than ten workers and not subject to electronic invoices; households and individuals engaged in business subject to electronic invoices are entitled to free services as stipulated in Article 11 of this Decree;

b) Cases where income-paying organizations and individuals are not subject to electronic invoices; income-paying organizations and individuals using electronic invoices are entitled to free services for electronic tax deduction documents through the Tax Management Information System or electronic invoice service providers entrusted by the Tax Department to provide services.

The Tax Department shall implement or entrust service providers for electronic documents to provide free electronic documents to the aforementioned entities.

2. Organizations and individuals specified in Clause 1 of this Article may register or change registration information for using electronic documents through the Tax Management Information System in accordance with regulations issued by the Minister of Finance.

3. The State ensures funding for tax management agencies to organize the provision of free services for electronic documents to the entities specified in Clause 1 of this Article in accordance with the State budget law.

4. In cases where taxpayers use electronic document services provided by service providers outside the Tax Management Information System, the service costs shall be agreed upon by the parties in accordance with the law.

4. In cases where taxpayers use electronic voucher services provided by service organizations outside the Tax Administration Information System, the service costs shall be agreed upon by the parties in accordance with the provisions of the law.

Article 29. Responsibilities of organizations and individuals deducting personal income tax, organizations collecting taxes, fees, and charges when using electronic vouchers, and organizations receiving mandates to issue receipts

1. Managing usernames and passwords for accounts issued by the tax administration agency.

2. Creating electronic personal income tax deduction vouchers, electronic tax, fee, and charge receipts to send to the person from whom personal income tax is deducted, the payer of taxes, fees, and charges, and being responsible under the law for the legality and accuracy of the created electronic vouchers.

3. Transmitting electronic voucher data to the tax administration agency

a) Transmitting data of electronic personal income tax deduction vouchers

Organizations and individuals deducting tax shall, after completing all contents on the electronic personal income tax deduction voucher sent to the person from whom tax is deducted, simultaneously send it to the tax authority on the day the voucher is created.

Organizations and individuals deducting tax shall transfer data of electronic personal income tax deduction vouchers to the tax authority in the standard data format through an organization providing electronic invoice services; if the organization deducting personal income tax is an organization connecting to transmit electronic invoice data directly to the tax authority, then it shall transfer data of electronic personal income tax deduction vouchers through the Tax Management Information System; organizations and individuals paying income that are not subject to electronic invoices and organizations and individuals paying income using electronic invoices with free-of-charge codes provided by the tax authority according to Article 11 of this Decree may choose to transfer data of electronic personal income tax deduction vouchers through the Tax Management Information System or an organization providing electronic invoice services entrusted by the Tax Department to provide electronic deduction voucher services;

b) Organizations collecting taxes, fees, and charges electronically, and organizations receiving mandates to issue receipts shall, after completing all contents on the electronic receipt sent to the payer of taxes, fees, and charges, submit the receipt data summary to the tax authority according to the model prescribed by the Minister of Finance on the day the receipt is created (except customs fees; fees for goods, baggage, and transit transport vehicles) according to the regulations on tax management.

4. Storing and ensuring the integrity of all electronic vouchers; implementing legal provisions on ensuring the security and safety of electronic data systems.

5. Complying with inspections and verifications by the tax administration agency and other authorized agencies as stipulated by law.

Article 30. Responsibilities of customs authorities in managing electronic vouchers

1. The General Customs Department is responsible for:

a) Building a database of electronic vouchers to serve tax management work and state administrative management by other government agencies;

b) Announcing types of vouchers that have been issued, reported lost, or are no longer valid.

2. The Customs Sub-department in the area is responsible for:

a) Managing the activities of creating and issuing vouchers by organizations registered to create and issue vouchers with the customs authority within its jurisdiction;

b) Inspecting the activities of creating, issuing, and using vouchers within its jurisdiction;

c) Monitoring and inspecting the cancellation of vouchers according to the regulations of the Ministry of Finance within its jurisdiction.

 

Chapter IV

BUILDING AND SEARCHING FOR ELECTRONIC INVOICE INFORMATION, ELECTRONIC VOUCHER INFORMATION

Section 1

BUILDING ELECTRONIC INVOICE INFORMATION, ELECTRONIC VOUCHER INFORMATION

 

Article 31. General Principles

1. The system of information on invoices and vouchers must be established and managed uniformly from central to local levels; it shall comply with technical standards and norms for information technology.

2. The database of invoices and vouchers must ensure timely service for tax management and other state management tasks; meet the requirements for socio-economic development; ensure security, confidentiality, and national security.

3. Information and data on invoices and vouchers collected, updated, and maintained must ensure accuracy, truthfulness, and objectivity.

4. The establishment, management, exploitation, utilization, and updating of the database on invoices and vouchers must ensure accuracy, scientificity, objectivity, and timeliness.

5. The database on invoices and vouchers shall be built and connected, shared in an electronic environment to serve management, exploitation, provision, and use of information and data conveniently and effectively.

6. The exploitation and use of information and data on invoices and vouchers must ensure proper purposes and comply with legal regulations.

7. The database on invoices and vouchers shall be connected and exchanged with information systems and databases of relevant ministries, sectors, and localities.

Article 32. Construction of Technical Infrastructure for Information Technology and Software Systems Serving Management, Operation, and Exploitation of Electronic Invoice and Voucher Information Systems

1. The technical infrastructure for electronic invoices and vouchers includes a set of computing devices (servers, workstations), transmission systems, network connection devices, security and safety network devices (or software) and databases, storage devices, peripheral devices, and auxiliary devices, internal networks.

2. The software system for managing, operating, and exploiting the electronic invoice and voucher information system includes: operating system, database management system, and application software.

Article 33. Construction, Collection, Processing, and Management of Information Systems on Electronic Invoices and Vouchers

1. Construction of the information system on invoices and vouchers

a) The database of invoices and vouchers is a collection of invoice and voucher information data organized for access, exploitation, management, and updating through electronic means;

b) The database of invoices and vouchers managed by the tax authority shall be constructed by the Tax Department, State Treasury in coordination with related units in accordance with the framework of Vietnam's e-Government architecture and shall include components such as registration of information usage, notification of cancellation of invoices and vouchers, information on electronic invoices that sellers are responsible for sending to the tax authority, information on vouchers sent to the tax authority, and tax declaration information related to invoices and vouchers.

2. Collection and updating of information on invoices and vouchers

Information on invoices and vouchers is collected based on information that sellers and users are responsible for sending to the tax authority, information from other agencies related to electronic invoices and vouchers, and information obtained from tax management activities of the tax authority.

3. Processing of information on invoices and vouchers

The Tax Department is responsible for processing information and data before they are integrated and stored in the national database to ensure rationality and consistency. The content of information and data processing includes:

a) Checking and evaluating compliance with regulations and procedures in collecting information and data;

b) Checking and evaluating the legal basis and reliability of information and data;

c) Summarizing, organizing, and classifying information and data in accordance with prescribed content;

d) For information and data updated from specialized databases, the management agency of those specialized databases is responsible for ensuring the accuracy of the information and data.

4. Management of the information system on invoices and vouchers

The Tax Department is responsible for managing the information system on invoices and vouchers according to the following provisions:

a) Establishing, managing, operating, and exploiting the information system on invoices and vouchers and providing public services related to electronic invoices and vouchers if necessary;

b) Integrating investigation results and data and information related to invoices and vouchers provided by relevant ministries, sectors, and agencies;

c) Guiding, inspecting, and supervising the management and exploitation of the information system on invoices and vouchers at local tax authorities;

d) Building and issuing regulations on access permissions to the information system on invoices and vouchers; managing the connection, sharing, and provision of data with databases of ministries, sectors, central agencies, and localities;

đ) Taking the lead and coordinating with related units to build software within the information system on invoices and vouchers.

 

Section 2

SEARCHING, PROVIDING, AND USING INFORMATION ON ELECTRONIC INVOICES

 

Article 34. Principles for Searching, Providing, and Using Electronic Invoice Information

1. The searching, providing, and using of electronic invoice information shall be applied to carry out tax procedures, bank payment procedures, and other administrative procedures; to prove the legality of goods circulating in the market.

2. The provision of electronic invoice information must ensure completeness, accuracy, timeliness, and appropriateness.

3. The use of provided electronic invoice information must ensure compliance with its intended purpose, serving business operations according to the functions and responsibilities of the user; at the same time, it must comply with legal regulations on protecting state secrets.

Article 35. Searching for Electronic Invoice Information to Serve the Inspection of Goods Circulating in the Market

1. When inspecting goods circulating in the market, in cases where electronic invoices are used, state agencies and authorized persons shall access the Tax Management Information System to search for electronic invoice information to serve management requirements without requesting paper invoices. Relevant agencies have the responsibility to use equipment to access and search electronic invoice data.

2. In cases of force majeure due to accidents or natural disasters affecting internet access, leading to inability to search for electronic invoice data, state agencies and authorized persons conducting inspections shall take appropriate measures to search for electronic invoice information.

Article 36. Subjects Providing and Using Electronic Invoice Information

1. The General Department of Taxation is the entity providing electronic invoice information for requests from central-level state management agencies. Provincial and municipal taxes provide information for requests from peer-level management agencies.

2. Parties using electronic invoice information include:

a) Economic organizations, other organizations, individual businesses, and individuals engaged in commerce who are sellers of goods, service providers, or parties commissioned to issue invoices, and organizations and individuals who are buyers of goods and services;

b) State management agencies using electronic invoice information to perform administrative procedures as prescribed by law; to check the legality of goods circulating in the market; to serve litigation activities, inspections, audits;

c) Credit institutions using electronic invoice information to perform tax procedures and bank payment procedures;

d) Organizations providing electronic invoice services;

đ) Organizations using electronic voucher information for withholding personal income tax;

e) Foreign tax administration agencies consistent with international tax treaties to which the Socialist Republic of Vietnam is a party;

g) Organizations authorized by economic organizations, individual businesses, and individuals engaged in commerce who are sellers of goods and service providers as stipulated by civil law.

Article 37. Forms of Exploiting and Using Electronic Invoice Information on the Tax Management Information System

1. Users are economic organizations, individual businesses, and individuals engaged in commerce who are sellers of goods, service providers, or parties commissioned to issue invoices, and organizations and individuals who are buyers of goods and services, exploiting information from electronic invoices based on the contents of information from the Tax Management Information System.

2. Users are state management agencies, credit institutions, organizations providing electronic invoice services, and organizations authorized by economic organizations, individual businesses, and individuals engaged in commerce who are sellers of goods and service providers as stipulated by civil law: searching for and using electronic invoice and voucher information within the scope, time frame, responsibilities, and access rights to the Tax Management Information System as specifically defined in the unified document between both parties or through direct query service with the Tax Management Information System.

Users are responsible for assigning a registration point for using electronic invoice information (hereinafter referred to as the registration point) and notifying the General Department of Taxation in writing or electronically. In cases of using information through direct query service with the Tax Management Information System, they must meet the criteria applicable to organizations providing services for receiving, transmitting, and storing electronic invoice data.

3. The General Department of Taxation and provincial and municipal taxes shall issue up to two accounts for exploiting and using electronic invoice information for users of peer-level management agencies according to the agreement among the parties.

4. The Minister of Finance shall guide the provision and searching of electronic invoice information; new registration, supplementary registration information, revocation of access accounts to the Tax Management Information System; termination of forms of providing and using electronic invoice information.

Article 38. Responsibilities of the Tax Authority

1. Building, implementing, and managing the operation of the Tax Management Information System, specifically:

a) Ensuring convenient access for organizations and individuals; providing search tools for information and data that are easy to use and yield accurate results;

b) Ensuring the format of information and data according to technical standards and regulations for easy downloading, quick display, and printing using common electronic means;

c) Ensuring continuous and stable system operation, guaranteeing information security;

d) Leading the implementation of guidance on system usage and support for system operation.

2. Managing the registration for the use of electronic invoices and electronic vouchers by users.

3. In cases where the provision of electronic invoices and electronic vouchers is temporarily suspended, the Tax Department shall notify on its official website about the electronic invoices with users regarding the suspension. The notification must clearly state the expected recovery period for the resumption of information provision activities.

Article 39. Responsibilities of Information Users

1. Using electronic invoices for their intended purposes, serving business operations according to the functions and responsibilities of the user, in compliance with laws on protecting state secrets. Information collected from the tax authority, users shall not provide such information to third parties without the consent of the tax authority or account provider.

2. Equipping adequate technical means and equipment to ensure the ability to search, connect, and use electronic invoices.

3. Registering to obtain access rights to exploit and use electronic invoices.

4. Managing and securing login information for the Tax Management Information System.

Article 40. Responsibilities for Sharing and Connecting Electronic Invoice Information and Data

1. Economic organizations engaged in production and business in sectors such as electricity; oil and gas; postal services, telecommunications; air, road, rail, sea, inland waterway transport; clean water; finance and banking; insurance; healthcare; e-commerce; supermarket retail; commerce shall implement electronic invoices and provide electronic invoice data in standard data formats.

2. Credit institutions and service providers for payment transactions shall provide electronic data on transactions through accounts of organizations and individuals upon written request by the tax authority for customer information in accordance with banking laws.

3. Organizations and individuals producing or importing products subject to special consumption taxes that require labels under the law shall scan QR codes for domestically produced products before domestic sale or imported products upon importation to ensure connectivity of information on label printing and use between producers/importers and the tax management authority. Information on label printing and use serves as the basis for establishing, managing, and building an electronic invoice database. Label users are responsible for paying costs related to label printing and use as stipulated by the Minister of Finance.

4. Organizations and units: Market management agencies, Land Management Department, Vietnam Geological and Mineral Resources Department, public security, traffic, health authorities, and other relevant agencies shall share necessary information and data within their management scope with the Tax Department to build an electronic invoice database.

Article 41. Rewarding Consumers for Reporting Sellers Who Fail to Issue and Deliver Electronic Invoices

1. Consumers who report sellers failing to issue and deliver electronic invoices when selling goods or providing services shall be considered for rewards if they meet the following conditions:

a) Providing truthful, accurate, and timely information; there must be grounds to determine the time, location, and person committing the violation;

b) The content of the information reflects the actual situation that has occurred, sufficient to allow tax authorities to determine the nature and severity of the violation and conduct inspections and verifications;

c) Based on the reflected and provided information, the tax authority has issued a decision to impose administrative penalties for tax violations and invoices according to the laws on tax management.

2. Information for reporting includes:

a) Information about the seller (name, address or taxpayer code) and one of the following pieces of information:

a.1) Information about the transaction of goods or services;

a.2) Information about the act of not issuing an invoice and not delivering an invoice;

a.3) Relevant documents and evidence related to the transaction involving the seller's violation (if any);

b) Contact information of the consumer making the report, including: name, phone number, personal identification number.

3. Consumers may report the act of not issuing and delivering electronic invoices from sellers through one of the following methods:

a) Through the electronic invoice system or the Tax Management Information System (such as eTax Mobile);

b) Through the National Public Service Portal;

c) By official email or the electronic information reception system of the tax authority;

d) Submitting directly at the tax authority's office or by written document as prescribed.

4. Principles for Determining Rewards

a) Rewards are based on the results of verification and handling by the tax authority and decisions on administrative penalties for tax and invoice violations according to the laws on tax management;

b) Ensuring transparency, fairness, correct recipients, while protecting the confidentiality of the provider's information as prescribed;

c) Each case can only be considered for reward once. If multiple people provide information about the same violation, the reward will be considered for the first information provider or the person with the most complete and valuable information confirmed by the tax authority.

5. The amount of reward for consumers providing information reflecting the act of not issuing and delivering invoices for one case shall not exceed 10% of the administrative penalty amount, with a maximum of VND 10,000,000 per case. The Minister of Finance shall stipulate the reward amount, form, procedures, and management and use of funds.

Article 42. Funding Implementation

The funding for searching, providing, and using electronic invoice information by state management agencies as prescribed in this Decree shall be allocated from the state budget based on the annual budget approved for the agencies and units according to the law.

 

Chapter V

IMPLEMENTING PROVISIONS

 

Article 43. Effective Date

1. This Decree shall take effect from July 1, 2026.

2. From the date this Decree takes effect, the following Decrees shall cease to be effective:

a) Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers;

b) Clause 1 of Decree No. 41/2022/NĐ-CP dated June 20, 2022 of the Government amending and supplementing some articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers and Decree No. 15/2022/NĐ-CP dated January 28, 2022 of the Government on tax exemption and reduction policies according to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to support economic recovery and development programs;

c) Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government amending and supplementing some articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and vouchers.

Article 44. Transitional Provisions

1. The management and use of sales invoices for national reserves when selling national reserves (paper invoices) shall be carried out in accordance with the laws on selling national reserves. In cases where the Ministry of Finance issues a notice to switch to using electronic sales invoices for national reserves, units shall implement the switch in accordance with the regulations. When switching to use electronic sales invoices for national reserves, unused paper sales invoices for national reserves must be destroyed according to the procedures and formalities prescribed by the Minister of Finance.

2. Paper receipts printed by self-printing or commissioned printing in accordance with Decree No. 123/2020/NĐ-CP dated October 19, 2020 may continue to be used until December 31, 2026. From January 1, 2027, all unused paper receipts must be destroyed according to the procedures and formalities prescribed by the Minister of Finance. Organizations using paper receipts must transition to apply standardized electronic receipts.

3. From the date this Decree takes effect, pre-printed invoices issued by tax authorities will cease to be valid. Tax authorities, economic organizations, organizations, business households, and individual businesses that have not yet used up pre-printed invoices issued by tax authorities must destroy these invoices according to the procedures and formalities prescribed by the Minister of Finance.

Article 45. Responsibility for Implementation

1. Ministers, Heads of ministerial-level agencies, based on their assigned functions and tasks, shall be responsible for implementing this Decree.

2. The Ministry of Finance shall be responsible for guiding and organizing the implementation of electronic invoice solutions.

3. People's Committees of provinces and centrally-administered cities shall direct agencies and units under their jurisdiction to cooperate in implementing this Decree.

 

 

ANNEX

CONTENT OF INVOICE

(Attached to Decree No. 254/2026/NĐ-CP dated June 30, 2026 of the Government)

 

1. Name of invoice, invoice code, invoice form code.

a) The name of the invoice is the name of each type of invoice specified in Article 8 of this Decree, which is displayed on each invoice, such as: VALUE ADDED TAX INVOICE, VALUE ADDED TAX INVOICE AND WITHDRAWAL CERTIFICATE, VALUE ADDED TAX INVOICE AND RECEIPT, SALES INVOICE, PUBLIC ASSET SALES INVOICE, STAMP, TICKET, CARD, NATIONAL RESERVE SALES INVOICE;

b) The invoice form code and invoice code shall be implemented in accordance with the provisions of the Minister of Finance.

2. Invoice number

a) The invoice number is the serial number displayed on the invoice when the seller issues it. The invoice number is recorded in Arabic numerals with a maximum of eight digits, starting from number 1 on January 1 or the start date of using the invoice and ending on December 31 of the same year with a maximum of 99,999,999. Invoices are issued in consecutive order from the smallest to the largest within the same invoice code and invoice form code.

In cases where a business organization has multiple sales outlets or multiple outlets simultaneously using the same type of electronic invoice with the same code through random access from an electronic invoice issuance system, invoices are issued in consecutive order from the smallest to the largest based on the time the seller signs the invoice electronically;

b) In cases where the invoice number is not issued according to the principle mentioned above, the electronic invoice issuance system must ensure sequential increase over time, each invoice number ensuring it is issued and used only once and with a maximum of eight digits.

3. Seller's name, address, taxpayer identification number

On the invoice, the seller's name, address, and taxpayer identification number must be accurately reflected as recorded in the business registration certificate, branch operation registration certificate, business household registration certificate, tax registration certificate, tax number notification, investment registration certificate, cooperative registration certificate.

In cases where a business household or individual business uses the taxpayer identification number of the business household or individual business for all stores and uses electronic invoices, the name, code, and business location address must be clearly shown on the invoice; In cases where a fuel trading company uses electronic invoices, the code and business location address granted by the competent authority for each business location must be clearly shown on the invoice.

In cases of authorized electronic invoices, the name, address, and taxpayer identification number of the authorizing party and the name, address, and taxpayer identification number of the authorized party must be shown on the invoice.

In cases of auctioning assets for enforcement, the invoice must show the name, address, and taxpayer identification number of the agency entrusted to auction the assets and the name, address, and taxpayer identification number of the seller.

4. Buyer's name, address, taxpayer identification number, or personal identification number if related to the budget

a) In cases where the buyer is a business entity (economic organization, business household, individual business) with a taxpayer identification number, the buyer's name, address, and taxpayer identification number on the invoice must be recorded as accurately as in the business registration certificate, branch operation registration certificate, business household registration certificate, tax registration certificate, tax number notification, investment registration certificate, cooperative registration certificate; in cases where the buyer provides a unit code related to the budget, the name, address, and unit code related to the budget on the invoice is the unit code related to the budget granted.

In cases where the buyer's name and address are too long, the seller may abbreviate some common terms on the invoice, such as "ward" to "W", "city" to "CT", "Vietnam" to "VN", "joint stock" to "JSC", "limited liability" to "LLC", "industrial zone" to "IZ", "production" to "PROD", "branch" to "BRANCH"... but must ensure that the house number, street name, ward, commune, special administrative region, province, city name can be accurately identified, consistent with the business registration and tax registration of the enterprise.

b) In case the buyer is a consumer providing their name, address, and individual identification number, such information must be reflected on the invoice (for foreign buyers providing information to issue the invoice, the address and individual identification number may be replaced with passport number or entry-exit document information and nationality); if the buyer does not provide their name, address, and individual identification number, the invoice must clearly state "Sold to Consumer". For certain special sales of goods or provision of services to individual consumers as specified in Point 9 of the Appendix, it is not necessary to reflect the buyer's name, address, and individual identification number on the invoice.

An invoice without buyer information or issued for a consumer does not have value for economic organizations, agencies, other organizations, business households, or individual businesses to use for accounting expense purposes or tax settlement according to tax laws.

5. Name of goods/services, unit of measurement, quantity, unit price; total amount before value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax amount, total payment including value-added tax.

a) Name of goods/services, unit of measurement, quantity, unit price

a.1) Name of goods/services: The invoice must reflect the name of the goods/services traded in Vietnamese language in accordance with legal regulations. In cases where multiple types of goods are sold, the name of the goods must be detailed down to each type (e.g., Samsung phone; food and beverage items (except when charged per set or portion,...)).

If there are legal provisions regarding the identification of goods/services, the seller must reflect the name of the goods/services on the invoice in accordance with the legal regulations on goods/service identification.

a.1.1) In cases where goods require registration for usage rights or ownership rights, the invoice must reflect specific serial numbers or distinctive symbols of the goods required by law during registration (e.g., address, building level, length, width, number of floors of a house).

In cases where sellers of automobiles or motorcycles issue electronic invoices containing the following information: Buyer’s full name; individual identification number or taxpayer code (for organizations); brand, type, year of production; chassis number, engine number; certificate of technical quality and environmental protection number (for imported vehicles) or factory inspection report number (for domestically produced and assembled vehicles), which serve as the basis for the tax authority to determine and notify the stamp duty payable.

a.1.2) In cases of domestic road transport service operations, the invoice must reflect the vehicle license plate number and route (starting point - destination). For enterprises providing digital platform-based cargo transportation services or e-commerce activities, the name of the transported goods and the name, address, taxpayer code, or individual identification number of the consignor must be reflected. For enterprises providing transportation services or leasing vehicles with fixed-route contracts, it is not necessary to reflect the vehicle license plate number and route (starting point - destination) on the invoice.

If additional foreign language text is needed, the foreign language text should be placed within parentheses “( )” to the right or directly below the Vietnamese text with smaller font size. If goods/services traded have legal provisions regarding product/service codes, both the name and code of the goods/services must be recorded on the invoice.

a.2) Unit of measurement: The seller bases the name of the unit of measurement on the nature and characteristics of the goods, reflecting it on the invoice according to the legal measurement units (e.g., ton, hundredweight, catty, kg, g, mg or liang, liter, piece, head, item, box, can, barrel, bag, packet, tube, meter 3, m 2, meter). For services, the term "unit of measurement" is not necessarily required on the invoice, but the unit of measurement is determined based on each service provision and the content of the provided service.

a.3) Quantity of goods/services: The seller records the quantity using Arabic numerals based on the aforementioned unit of measurement. In cases of special goods/services such as electricity, water, telecommunications services, information technology services, television services, postal and courier services, banking, securities, crypto assets, insurance, medical examination and treatment services, and other cases as stipulated in Points a and b of Clause 4, Article 9, invoices must be accompanied by a detailed list; this list must be kept together with the invoice for inspection and verification by authorized authorities.

For promotional goods/services as regulated by trade laws; given, gifted, or donated goods/services in compliance with legal provisions, enterprises may issue consolidated invoices for transactions occurring within a month or quarter consistent with the VAT declaration period of the selling organization or individual. Selling organizations or individuals are responsible for ensuring that consolidated invoices accurately and fully reflect all transactions; they must retain detailed lists of promotional, given, gifted, or donated goods/services and related documentation; and provide information and materials for tax management when requested by authorized authorities. If customers request separate invoices for each transaction, the seller must issue and provide the customer with an invoice as prescribed.

The invoice must clearly state "accompanied by detail list number..., date... month... year". The detail list must include the seller's name, taxpayer code, and address, the name of goods/services, quantity, unit price, total amount of goods/services sold, date of issuance, name and signature of the person issuing the detail list. If the seller pays VAT under the deduction method, the detail list must include the "VAT rate" and "VAT amount" fields. The total payment must match the amount stated on the VAT invoice. Goods/services sold must be recorded on the detail list in the order of sale on the day. The detail list must clearly state "accompanied by invoice number...date... month... year".

a.4) Unit price of goods and services: The seller records the unit price of goods and services according to the units of measurement mentioned above. In cases where goods and services are listed using an invoice itemization form attached to the invoice, the unit price does not necessarily have to be included on the invoice.

b) Value-added tax rate: The value-added tax rate shown on the invoice corresponds to the applicable value-added tax rate for each type of goods and services as stipulated by the Law on Value-Added Tax.

c) Amount before value-added tax, total amount of value-added tax according to each tax rate, total value-added tax, and total payment including value-added tax shall be expressed in Vietnamese Dong using Arabic numerals, except in cases where foreign currency sales do not require conversion to Vietnamese Dong, in which case they shall be expressed in the original currency.

d) The total payment amount on the invoice shall be expressed in Vietnamese Dong using Arabic numerals and in Vietnamese, except in cases where foreign currency sales do not require conversion to Vietnamese Dong, in which case the total payment amount shall be expressed in the original currency and in the language of the foreign country.

đ) In cases where a business applies commercial discount terms for customers or promotional activities as prescribed by law, the commercial discount and promotional amounts must be clearly stated on the invoice. The determination of the taxable amount (amount before value-added tax) when applying customer-specific commercial discounts or promotions shall be carried out in accordance with the provisions of the Law on Value-Added Tax.

e) In cases where air transport enterprises use an international ticketing system, the service fees collected on air transport documents (system management fees, reconciliation fees, and other fees) and the airport service fees collected on behalf of air transport enterprises (such as passenger service fees, security screening fees, and other fees) recorded on the invoice shall be the payment amount including value-added tax. Air transport enterprises may round off the amounts collected on transport documents to the nearest thousand according to the International Air Transport Association (IATA) regulations.

6. Signature of the seller, signature of the buyer, specifically:

If the seller is a business or organization, the electronic signature of the seller on the invoice is the electronic signature of the business or organization; if the seller is an individual, then the individual's electronic signature or that of an authorized representative is used.

If the supplier is from abroad, it is an electronic signature as prescribed by the law on electronic transactions.

In cases where an electronic invoice does not necessarily require the electronic signature of the seller, the provisions at point 9 of this Appendix shall apply.

7. The time of signing the electronic invoice is the time when the seller and buyer use their electronic signatures to sign the electronic invoice displayed in the format of Gregorian date, month, and year. In cases where the electronic invoice has a signing time different from the issuance time, the signing time and the time of sending the tax authority for code issuance for invoices with a tax authority code or the time of transferring electronic invoice data to the tax authority for invoices without a tax authority code must be no later than the next working day from the issuance time (except for data transmission according to the Summary Table and Detailed Transaction Information Table as stipulated in Article 16 of this Decree). The seller declares taxes based on the issuance time; the declaration time for the buyer is the time when the buyer receives the invoice ensuring compliance with the form and content as stipulated in Article 10 of this Decree.

8. Writing, numbers, and currency displayed on the invoice

a) The writing displayed on the invoice is in Vietnamese. If additional foreign language writing is required, the foreign language writing is placed to the right within single quotation marks “()” or placed directly below the Vietnamese line and has a smaller font size than the Vietnamese text. If the text on the invoice is Vietnamese without accents, the non-accented text on the invoice must ensure that it does not lead to a misinterpretation of the content of the invoice.

b) The numbers displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller may choose to place a period (.) after thousands, millions, billions, ten billions, hundred billions, trillion, and if there are digits after the unit digit, a comma (,) can be placed after the unit digit or a comma (,) can be used as a natural number separator after thousands, millions, billions, ten billions, hundred billions, trillion, and a period (.) can be used after the unit digit on accounting documents.

c) The currency recorded on the invoice is Vietnamese Dong, with the national symbol being “đ”.

c.1) In cases where economic and financial transactions occur in foreign currency as prescribed by the Law on Foreign Exchange, the unit price, amount, total value-added tax according to each tax rate, total value-added tax, and total payment amount shall be recorded in foreign currency, with the currency unit named in foreign currency. The seller simultaneously shows the foreign currency exchange rate with Vietnamese Dong on the invoice according to the rate prescribed by the Law on Tax Administration and implementing guidelines.

c.2) The foreign currency code according to international standards (for example: 13,800.25 USD - Thirteen thousand eight hundred US dollars and twenty-five cents, for example: 5,000.50 EUR - Five thousand euros and fifty cents).

c.3) In cases where goods sales occur in foreign currency as prescribed by the Law on Foreign Exchange and are taxed in foreign currency, the total payment amount on the invoice shall be expressed in foreign currency, without the need to convert to Vietnamese Dong.

9. Some cases where electronic invoices do not necessarily contain all contents

a) An electronic invoice does not necessarily have to include the electronic signature of the buyer (including cases where an electronic invoice is issued when selling goods or providing services to customers in foreign countries). If the buyer is a business entity and the buyer and seller agree that the buyer meets the technical conditions to sign electronically on the electronic invoice issued by the seller, the electronic invoice will have the electronic signatures of both the buyer and the seller according to the agreement between the two parties.

b) For electronic invoices issued by tax authorities on a case-by-case basis, it is not necessarily required to have the digital signature of the seller or the buyer;

c) For electronic invoices for sales at supermarkets, shopping centers, cinemas where the buyer is an individual and does not provide the buyer's name, address, personal identification number, then it is not necessarily required to include the buyer's name, address, personal identification number, and digital signature on the invoice;

For electronic invoices for the sale of fuel to individual customers who do not provide the buyer's name, address, personal identification number, it is not necessarily required to include the following items: Buyer's name, address, personal identification number, and digital signature of the buyer;

d) Đối với hóa đơn điện tử là tem, vé, thẻ thì trên hóa đơn không nhất thiết phải có chữ ký số của người bán (trừ trường hợp tem, vé, thẻ là hóa đơn điện tử do cơ quan thuế cấp mã), tiêu thức người mua (tên, địa chỉ, mã số thuế), tiền thuế, thuế suất thuế giá trị gia tăng. Trường hợp tem, vé, thẻ điện tử có sẵn mệnh giá thì không nhất thiết phải có tiêu thức đơn vị tính, số lượng, đơn giá;

đ) Đối với chứng từ điện tử dịch vụ vận tải hàng không xuất qua website và hệ thống thương mại điện tử được lập theo thông lệ quốc tế cho người mua là cá nhân không kinh doanh được xác định là hóa đơn điện tử thì trên hóa đơn không nhất thiết phải có ký hiệu hóa đơn, ký hiệu mẫu hóa đơn, số thứ tự hóa đơn, thuế suất thuế giá trị gia tăng, mã số thuế, địa chỉ người mua, chữ ký số của người bán.

Trường hợp tổ chức kinh doanh hoặc tổ chức không kinh doanh mua dịch vụ vận tải hàng không thì chứng từ điện tử dịch vụ vận tải hàng không xuất qua website và hệ thống thương mại điện tử được lập theo thông lệ quốc tế cho các cá nhân của tổ chức kinh doanh, cá nhân của tổ chức không kinh doanh thì không được xác định là hóa đơn điện tử. Doanh nghiệp kinh doanh dịch vụ vận tải hàng không phải lập hóa đơn điện tử có đầy đủ các nội dung theo quy định giao cho tổ chức có cá nhân sử dụng dịch vụ vận tải hàng không;

e) Đối với hóa đơn của hoạt động xây dựng, lắp đặt; hoạt động xây nhà để bán có thu tiền theo tiến độ theo hợp đồng thì trên hóa đơn không nhất thiết phải có đơn vị tính, số lượng, đơn giá;

g) Đối với phiếu xuất kho kiêm vận chuyển nội bộ thì trên phiếu xuất kho kiêm vận chuyển nội bộ thể hiện các thông tin liên quan lệnh điều động nội bộ, người nhận hàng, người xuất hàng, địa điểm kho xuất, địa điểm nhận hàng, phương tiện vận chuyển. Cụ thể: tên người mua thể hiện người nhận hàng, địa chỉ người mua thể hiện địa điểm kho nhận hàng; tên người bán thể hiện người xuất hàng, địa chỉ người bán thể hiện địa điểm kho xuất hàng và phương tiện vận chuyển; không thể hiện tiền thuế, thuế suất, tổng số tiền thanh toán.

Đối với phiếu xuất kho hàng gửi bán đại lý thì trên phiếu xuất kho hàng gửi bán đại lý thể hiện các thông tin như hợp đồng kinh tế, người vận chuyển, phương tiện vận chuyển, địa điểm kho xuất, địa điểm kho nhận, tên sản phẩm hàng hóa, đơn vị tính, số lượng, đơn giá, thành tiền. Cụ thể: ghi số, ngày tháng năm hợp đồng kinh tế ký giữa tổ chức, cá nhân; họ tên người vận chuyển, hợp đồng vận chuyển (nếu có), địa chỉ người bán thể hiện địa điểm kho xuất hàng;

h) Hóa đơn sử dụng cho thanh toán Interline giữa các hãng hàng không được lập theo quy định của Hiệp hội vận tải hàng không quốc tế thì trên hóa đơn không nhất thiết phải có các chỉ tiêu: ký hiệu hóa đơn, ký hiệu mẫu hóa đơn, tên địa chỉ, mã số thuế của người mua, chữ ký số của người mua, đơn vị tính, số lượng, đơn giá;

i) Hóa đơn doanh nghiệp vận tải hàng không xuất cho đại lý là hóa đơn xuất ra theo báo cáo đã đối chiếu giữa hai bên và theo bảng kê tổng hợp thì trên hóa đơn không nhất thiết phải có đơn giá;

k) Đối với hoạt động xây dựng, lắp đặt, sản xuất, cung cấp sản phẩm, dịch vụ của doanh nghiệp quốc phòng an ninh phục vụ hoạt động quốc phòng an ninh theo quy định của Chính phủ thì trên hóa đơn không nhất thiết phải có đơn vị tính; số lượng; đơn giá; phần tên hàng hóa, dịch vụ ghi cung cấp hàng hóa, dịch vụ theo hợp đồng ký kết giữa các bên;

l) Đối với hóa đơn điện tử hoạt động kinh doanh casino, trò chơi điện tử có thưởng không nhất thiết phải có tên, địa chỉ, số định danh cá nhân của người mua, chữ ký số của người mua;

m) Đối với hóa đơn điện tử ủy nhiệm thì trên hóa đơn không nhất thiết phải có chữ ký số của người bán, bên nhận ủy nhiệm có trách nhiệm ký số trên hóa đơn điện tử được ủy nhiệm lập;

n) Đối với hóa đơn thương mại điện tử trên hóa đơn không nhất thiết phải có số định danh cá nhân, chữ ký số của người mua.