Circular No. 32/2025/TT-BTC guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers, and Decree No. 70/2025/ND-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/ND-CP.

CIRCULAR

Guidelines for implementing certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government regarding invoices and vouchers,

Decree No. 70/2025/NĐ-CP

dated March 20, 2025 amending and supplementing certain provisions ofDecree No. 123/2020/NĐ-CP

dated October 19, 2020; the Law on Value Added Tax dated June 3, 2008; the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax dated June 19, 2013; the Law Amending and Supplementing Certain Provisions of Various Tax Laws dated November 26, 2014; the Law Amending and Supplementing Certain Provisions of the Law on Value Added Tax, the Special Consumption Tax Law, and the Law on Tax Administration dated April 6, 2016;

Law No. 56/2024/QH15 dated November 29, 2024 amending and supplementing certain provisions of the Securities Law; the Accounting Law; the Independent Audit Law, the State Budget Law; the Law on Management and Use of Public Assets; the Law on Tax Administration; the Personal Income Tax Law; the National Reserve Law; the Administrative Violation Handling Law;

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Pursuant to the Law Article 24Pursuant to the Law on Value Added Tax dated November 26, 2024;

On the basis of Accounting Law Electronic Transaction Law

On the basis of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government regarding invoices and vouchers

Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government regarding invoices and vouchers;

Pursuant to the Law KThe Minister of Finance issues this Circular guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government regarding invoices and vouchers, and Decree No. 70/2025/NĐ-CP dated March 20, 2025 amending and supplementing certain provisions of Decree No. 123/2020/NĐ-CP. 20 the 11 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;15;

Pursuant to the Law ofThis Circular guides certain contents regarding invoices and vouchers as prescribed in the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government regarding invoices and vouchers, guiding the implementation of Clauses 3, 6, 7, 11, 18, 37, and 38 of Article 1 of Decree No. 70/2025/NĐ-CP dated March 20, 2025 of the Government, and some cases according to management requirements including: organizing measures to encourage consumers to take invoices when purchasing goods and services; delegating the issuance of electronic invoices; numbering invoice forms, invoice codes, and invoice form names; applying electronic invoices in certain other cases; contents of combined VAT invoices and tax refund declarations; transitioning to apply electronic invoices; criteria for identifying high-risk taxpayers in registering for electronic invoices; using vouchers; criteria for organizations providing electronic invoice solutions and related services such as receiving, transmitting, storing data of electronic invoices, and other related services and its effective date. 22 the 6 Pursuant to Decree No. 32/2019/NĐ-CP dated April 10, 2019 of the Government on assigning tasks, procurement or tendering for the supply of products and services using state budget from regular operating expenses;23;

Pursuant to the Law on Information Technology dated June 29, 2006;

On the basis of The entities subject to the guidelines set forth in this Circular are organizations and individuals as stipulated in Article 2 of Decree No. 123/2020/NĐ-CP and Clause 1 of Article 1 of Decree No. 70/2025/NĐ-CP. and Article 3. Organizing Measures to Encourage Consumers to Take Invoices When Purchasing Goods and Services

Pursuant to the Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Article 1. Amending and supplementing certain provisions of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration

1. The Tax Department shall use the database of electronic invoices to develop and implement a lucky invoice program for electronic invoices with consumers as buyers (individuals).

Article 1. Scope of Regulation

2. The Tax Department shall develop plans for organizing, frequency of drawing prizes, and prize values for the lucky invoice program based on the electronic invoice database, report to the Minister of Finance for review and approval before implementation.

Article 2. Applicability

The subjects to which this Circular applies are organizations and individuals as prescribed in Article 2 of Decree No. 123/2020/NĐ-CP and Clause 1 of Article 1 of Decree No. 70/2025/NĐ-CP.

Article 3. Organizations implementing measures to encourage consumers to request invoices when purchasing goods and services

1. The Tax Department shall use the database on electronic invoices to develop and implement a lucky invoice program for electronic invoices where the buyer is a consumer (an individual).

2. The Tax Department shall establish plans for organizing the lucky invoice program, the frequency of drawing prizes, and the value of prizes based on the database of electronic invoices, and report to the Minister of Finance for review and approval before implementation.

Article 4. Delegation to issue electronic invoices

1. Principles of delegation to issue electronic invoices

a) The seller of goods or service provider may delegate to a third party that meets the conditions for using electronic invoices and does not fall under the circumstances for ceasing to use electronic invoices as stipulated in Article 16 of Decree No. 123/2020/ND-CP (amended and supplemented in Clause 12, Article 1 of Decree No. 70/2025/ND-CP) to issue electronic invoices for sales activities and service provision;

b) The delegation must be established in writing (through a contract or agreement) between the delegator and the delegatee;

c) The delegation must be notified to the tax authority when registering to use electronic invoices;

d) Electronic invoices issued by the delegatee shall be electronic invoices with or without tax authority codes and must indicate the name, address, and taxpayer identification number of the delegator and the name, address, and taxpayer identification number of the delegatee;

đ) The delegator and the delegatee have the responsibility to post on their respective websites or publicly announce through mass media so that buyers of goods and services are aware of the delegation to issue invoices. When the delegation period expires or is terminated before the agreed period, the delegator and the delegatee must remove the postings or public announcements on their respective websites or publicly announce through mass media about the expiration or early termination of the delegation to issue invoices;

e) In the case where the delegated invoice is an electronic invoice without a tax authority code (hereinafter referred to as an electronic invoice without a code), the delegator must transfer the electronic invoice data to the directly managing tax authority or through an organization providing services to transfer the electronic invoice data to the directly managing tax authority;

g) The delegatee has the responsibility to issue delegated electronic invoices accurately reflecting actual transactions, in accordance with agreements with the delegator, and comply with the principles set out in Clause 1 of this Article;

h) Electronic invoices issued by the delegatee must be consistent with the tax calculation method of the delegator.

2. Contract or Agreement for Delegation

a) The contract or agreement for delegation must fully reflect information about the delegator and the delegatee (name, address, taxpayer identification number or individual identification number, digital certificate); information about the delegated electronic invoice (type of invoice, invoice code, invoice form code); purpose of delegation; delegation period; payment method for delegated invoices (clearly stating the responsibility for paying the amount due on the delegated invoice);

b) The delegator and the delegatee are responsible for storing the delegation document and presenting it upon request by the competent authority;

3. Notification to the Tax Authority Regarding Delegation to Issue Electronic Invoices

a) The delegation is considered a change in registration information for using electronic invoices as stipulated in Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented in Point d, Clause 11, Article 1 of Decree No. 70/2025/ND-CP). The delegator and the delegatee use Form No. 01/ĐKTĐ-HĐĐT issued together with Decree No. 123/2020/ND-CP (amended and supplemented in Clause 2, Article 2 of Decree No. 70/2025/ND-CP) to notify the tax authority regarding the delegation to issue electronic invoices, including cases of early termination of the delegation to issue electronic invoices as agreed among the parties;

b) The delegator fills in the information of the delegatee, and the delegatee fills in the information of the delegator in Form No. 01/ĐKTĐ-HĐĐT issued together with Decree No. 123/2020/ND-CP (amended and supplemented in Clause 2, Article 2 of Decree No. 70/2025/ND-CP) as follows:

- For the delegator and the delegatee in Part 5 "List of Digital Certificates Used," fill in complete information about the digital certificates used by both parties;

- For the delegatee in Column 5 of Part 6 "Registration for Delegation to Issue Invoices," fill in the name of the delegating organization and the taxpayer identification number or individual identification number of the delegator;

c) In the case where the seller of goods or service is a household business or individual business delegating to an organization managing an e-commerce platform to issue electronic invoices for sales activities and service provision, the organization managing the e-commerce platform shall notify the tax authority.

Article 5. Model number code, invoice code, name of invoice copies

1. Electronic invoices

a) The model number code for electronic invoices consists of a single natural digit representing the following types of electronic invoices: to reflect the type of electronic invoice as follows:

- Number 1: Reflects the value-added tax electronic invoice;

- Number 2: Reflects the sales electronic invoice;

- Number 3: Reflects the public asset sale electronic invoice;

- Number 4: Reflects the state reserve goods sale electronic invoice;

- Number 5: Reflects other types of electronic invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts, or other electronic documents with the content of electronic invoices as prescribed in Decree No. 123/2020/NĐ-CP;

- Number 6: Reflects electronic documents used and managed like invoices including electronic internal warehouse delivery and transportation slips, electronic consignment sales warehouse delivery slips;

- Number 7: Reflects commercial electronic invoices;

- Number 8: Reflects value-added tax electronic invoices integrated with tax, fee, and surcharge receipts;

- Number 9: Reflects sales electronic invoices integrated with tax, fee, and surcharge receipts.

b) The invoice code for electronic invoices consists of six characters, including letters and numbers, reflecting the invoice code to indicate information about the type of electronic invoice with a tax authority code or without a code, year of issuance, and type of electronic invoice used. These six characters are defined as follows:

- The first character is one letter specified as C or K as follows: C indicates an electronic invoice with a tax authority code, K indicates an electronic invoice without a code;

- The next two characters are two Arabic numerals indicating the year of issuance of the electronic invoice determined by the last two digits of the Gregorian calendar year. For example: If the year of issuance of the electronic invoice is 2025, it is represented as 25; if the year of issuance of the electronic invoice is 2026, it is represented as 26;

- The next character is one letter specified as T, D, L, M, N, B, G, H, X indicating the type of electronic invoice used, specifically:

+ Letter T: Applied to electronic invoices registered for use with the tax authority by businesses, organizations, households, and individual traders;

+ Letter D: Applied to electronic invoices for selling public assets and state reserve goods sales or special electronic invoices that do not necessarily have certain required fields registered for use by businesses and organizations;

+ Letter L: Applied to electronic invoices issued by the tax authority on a transaction-by-transaction basis;

+ Letter M: Applied to electronic invoices generated from cash registers;

+ Letter N: Applied to electronic internal warehouse delivery and transportation slips;

+ Letter B: Applied to electronic consignment sales warehouse delivery slips;

+ Letter G: Applied to electronic stamps, tickets, and cards that are value-added tax invoices;

+ Letter H: Applied to electronic stamps, tickets, and cards that are sales invoices;

+ Letter X: Applied to commercial electronic invoices.

- The last two characters are letters determined by the seller based on management needs. In cases where the seller uses multiple models of electronic invoices within the same type of invoice, the last two characters mentioned above are used to distinguish different models within the same type of invoice. If there is no need for management, the two characters YY are used;

- On the display, the electronic invoice code and the electronic invoice model number code are shown at the top right of the invoice (or in a clearly visible position);

- Examples showing the characters of the electronic invoice model code and the electronic invoice code:

+ "1C25TAA" – is a value-added tax electronic invoice with a tax authority code issued in 2025 and is an electronic invoice registered for use with the tax authority by businesses and organizations; 

+ "2C25TBB" – is a sales electronic invoice with a tax authority code issued in 2025 and is an electronic invoice registered for use with the tax authority by businesses, organizations, households, and individual traders;

+ "1C25LBB" – is a value-added tax electronic invoice with a tax authority code issued in 2025 and is an electronic invoice issued by the tax authority on a transaction-by-transaction basis;

+ "1K25TYY" – is a value-added tax electronic invoice without a code issued in 2025 and is an electronic invoice registered for use with the tax authority by businesses and organizations;

+ "1K25DAA" – is a value-added tax electronic invoice without a code issued in 2025 and is a special electronic invoice that does not necessarily have certain required fields registered for use by businesses and organizations;

+ "6K25NAB" – is an electronic internal warehouse delivery and transportation slip without a code issued in 2025 registered with the tax authority by a business;

+ "6K25BAB" – is an electronic consignment sales warehouse delivery slip without a code issued in 2025 registered with the tax authority by a business; reason electronic invoices without codes registered with tax authorities in 2025 by enterprises;

+ "7K25XAB" – is a commercial electronic invoice issued in 2025 registered with the tax authority by a business.

c) Name, address, taxpayer identification number of the authorized party for authorized electronic invoices.

2. Invoices printed by the Tax Revenue Office

a) The model number code for invoices printed by the Tax Revenue Office consists of a group of 11 characters indicating the following information: type of invoice, number of copies, serial number of the model within a type of invoice (one type of invoice may have multiple models), specifically as follows:

Article 8. Conversion to Apply Electronic Invoices

1. Taxpayers currently using electronic invoices without codes who wish to convert to apply electronic invoices with codes issued by tax authorities shall implement changes to the information used for electronic invoices in accordance with Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented at Clause 11 of Article 1 of Decree No. 70/2025/ND-CP).

2. Taxpayers belonging to the category of using electronic invoices without codes as stipulated in Clause 2 of Article 91 of the Law on Tax Administration, if they are determined to be high-risk taxpayers under the provisions of Circular No. 31/2021/TT-BTC dated May 17, 2021 of the Ministry of Finance on applying risk management in tax administration and notified by the tax authority (Form No. 01/TB-KTT Appendix IB issued together with Decree No. 70/2025/ND-CP) about converting to apply electronic invoices with codes issued by the tax authority, must convert to apply electronic invoices with codes issued by the tax authority. Within ten (10) working days from the date of notification by the tax authority, taxpayers must change the information used for electronic invoices (converting from using electronic invoices without codes to electronic invoices with codes issued by the tax authority) in accordance with Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented at Clause 11 of Article 1 of Decree No. 70/2025/ND-CP). After twelve (12) months from the date of conversion to using electronic invoices with codes issued by the tax authority, if taxpayers wish to use electronic invoices without codes, taxpayers must change the information used for electronic invoices in accordance with Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented at Clause 11 of Article 1 of Decree No. 70/2025/ND-CP), the tax authority will base its decision on Clause 2 of Article 91 of the Law on Tax Administration and the provisions of Circular No. 31/2021/TT-BTC of the Ministry of Finance to consider and accept or not accept such changes.

Article 9. Criteria for identifying taxpayers with high tax risk in registering to use electronic invoices

1. Criteria for identifying taxpayers with high tax risk in registering to use electronic invoices

In cases where the information matching result is correct and the taxpayer confirms on the Electronic Portal of the Tax Department within the deadline but the taxpayer has one of the following signs, it shall be implemented according to the provisions at point b clause 11 Article 1 of Decree No. 70/2025/NĐ-CP as follows:

a) Criterion 1: The taxpayer has a shareholder or legal representative, representative of a business household, individual business, or private enterprise owner who is simultaneously a shareholder or legal representative, representative of a business household, individual business, or private enterprise owner with a conclusion from a competent state management agency regarding fraudulent behavior or buying and selling invoices based on the tax authority's database.

b) Criterion 2: The taxpayer has a shareholder or legal representative, representative of a business household, individual business, or private enterprise owner listed in the suspicious transaction list under the Anti-Money Laundering Law.

c) Criterion 3: The taxpayer registers a headquarters address without a specific administrative boundary address or located in an apartment building (excluding apartment buildings permitted for business use according to the law); or a business location outside the province/city where the enterprise's headquarters/branch is located.

d) Criterion 4: The taxpayer has a legal representative or shareholder who is simultaneously the legal representative or shareholder of another taxpayer in the status of "Taxpayer ceased operations but has not completed procedures to terminate the taxpayer code" or in the status of "Taxpayer not operating at the registered address," and the taxpayer has violated tax, invoice, and document regulations according to the guidelines of the Minister of Finance.

đ) Criterion 5: The taxpayer exhibits other risk signs identified by the tax authority and notified to the taxpayer for explanation.

2. Criteria for identifying taxpayers with very high risk based on the level of taxpayer risk

To meet the requirements of tax administration during each period, the Tax Department is tasked with establishing index criteria to evaluate and identify taxpayers in the very high-risk category based on the assessment of taxpayers in tax management work.

Article 10. Use of vouchers

The Tax Branch initiates the electronic tax receipt Model CTT50 Appendix III issued together with this Circular for collecting agricultural land use tax and non-agricultural land use tax from households and individuals.

Article 11. Criteria for organizations providing electronic invoice solutions and services for receiving, transmitting, storing invoice data and related services

1. Criteria for organizations providing electronic invoice solutions for sellers and buyers

a) Regarding the subject:

a.1) It is an organization operating in the field of information technology established under Vietnamese law;

a.2) Information about the electronic invoice service is publicly available on the organization's website;

b) Regarding personnel: At least five personnel with a bachelor's degree in information technology;

c) Regarding technology: Has technical infrastructure, information technology equipment, software systems meeting the requirements:

c.1) Providing solutions for creating, processing, and storing electronic invoices with tax authority codes, electronic invoices created from cash registers, and electronic invoices without codes for sellers and buyers in accordance with laws on invoices and documents and related laws;

c.2) Having solutions for receiving and transmitting electronic invoice data with service users; solutions for transmitting and receiving electronic invoice data with the tax authority through organizations providing services for receiving, transmitting, and storing electronic invoice data. Information on the process of receiving and transmitting data must be recorded in logs to serve reconciliation work;

c.3) Having solutions for backing up, restoring, and securing electronic invoice data;

c.4) Having technical test success results documentation for data transmission solutions with organizations providing services for receiving, transmitting, and storing electronic invoice data.

2. Criteria for organizations providing services for receiving, transmitting, and storing electronic invoice data

a) Regarding the subject:

a.1) It is an organization established under Vietnamese law, having at least five years of operation in the field of information technology;

a.2) Information about the electronic invoice service is publicly available on the organization's website;

b) Regarding finance: Having a deposit at a legally operating bank in Vietnam or a guarantee letter from a legally operating bank in Vietnam with a value of no less than 5 billion VND to resolve risks and compensate for possible losses during the provision of services;

c) Regarding personnel: At least twenty personnel with a bachelor's degree in information technology;

d) Regarding technology: Has technical infrastructure, information technology equipment, software systems meeting the requirements:

d.1) Providing solutions for creating, processing, and storing electronic invoices with tax authority codes in accordance with laws on electronic invoices and related laws;

d.2) Having solutions for connecting, receiving, transmitting, and storing electronic invoice data with organizations providing electronic invoices with tax authority codes and without codes for sellers and buyers; solutions for connecting, receiving, transmitting, and storing electronic invoice data with the tax authority. Information on the process of receiving and transmitting data must be recorded in logs to serve reconciliation work;

d.3) The technical infrastructure system for providing electronic invoice services operates on a main data center and a backup data center. The backup center is at least 20 kilometers away from the main data center and is ready to operate when the main system encounters issues;

d.4) The system has the ability to detect, warn, and prevent unauthorized access and various forms of cyber attacks to ensure the security and integrity of data exchanged between participating parties;

d.5) Having a data backup and recovery system;

d.6) Connecting with the Tax Department through a dedicated channel or MPLS VPN Layer 3 or equivalent, including one main transmission channel and two backup transmission channels. Each transmission channel has a minimum bandwidth of 20 Mbps; using Web Service or Queue with encryption as the method for connection; using the SOAP/TCP protocol to package and transmit data.

3. The Tax Department shall publish information on organizations providing electronic invoice solutions and organizations providing services for receiving, transmitting, and storing invoice data with tax authorities.

a) Publicly publishing information on organizations providing electronic invoice solutions on the Tax Department's online portal: Organizations providing electronic invoice solutions submit proof of compliance with the criteria stipulated in Clause 1 of this Article, service description documents, and commitment letters to the Tax Department. Within ten days from the date of receipt of the application, the Tax Department shall publicly publish the service description documents and commitments of the organization on its online portal. Organizations bear responsibility for the documents they provide. During operation, if it is found that the service provider does not comply with regulations, the Tax Department will notify and remove the public information of the organization from its online portal.

b) Publishing information on organizations providing services for receiving, transmitting, and storing invoice data with tax authorities:

Organizations must meet the criteria stipulated in Clause 2 of this Article and connect to transfer electronic invoice data to tax authorities in accordance with Clause 2 of Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented at point c, Clause 11 and point b, Clause 14 of Article 1 of Decree No. 70/2025/ND-CP). The Tax Department shall publicly publish the list of organizations meeting the above requirements on its online portal.

Article 12. Implementation Provisions

1. This Circular takes effect from June 1, 2025, and replaces Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of certain provisions of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regarding invoices and vouchers.

2. From the effective date of Decree No. 70/2025/ND-CP, withholding tax deduction organizations must stop using previously implemented electronic withholding tax deduction certificates and switch to applying electronic withholding tax deduction certificates as prescribed in Decree No. 70/2025/ND-CP. In cases where organizations or individuals use electronic withholding tax deduction certificates as prescribed in Decree No. 70/2025/ND-CP, if previously issued withholding tax deduction certificates are found to be incorrect, new electronic withholding tax deduction certificates must be established to replace the incorrect ones.

3. In cases where organizations providing services related to electronic invoices have signed contracts for receiving, transmitting, and storing invoice data with the General Tax Department (from March 1, 2025, being the Tax Department) before the effective date of this Circular, they shall continue to implement according to the signed contracts.

4. Individual businesses and individual traders engaged in direct sales of goods or provision of services to consumers as specified in Clause 8 of Article 1 of Decree No. 70/2025/ND-CP shall use electronic invoices generated from cash registers from the date the tax authority accepts their registration for use, including those who have already registered for use of electronic invoices generated from cash registers with the tax authority before June 1, 2025.

5. In cases where enterprises engaged in direct sales of goods or provision of services to consumers as specified in Clause 8 of Article 1 of Decree No. 70/2025/ND-CP have registered for use of electronic invoices with the tax authority but have not ensured that these are electronic invoices bearing tax authority codes or electronic data (including all information such as seller’s name, address, taxpayer identification number; buyer’s name, address, taxpayer identification number/personal identification number/mobile phone number (if requested by the buyer); product/service name, unit price, quantity, total payment amount (excluding VAT, VAT rate, VAT amount, total payment amount inclusive of VAT for organizations and enterprises using the tax credit method); invoice issuance date, and conforming to the standard data format prescribed in Article 12 of Decree No. 123/2020/ND-CP (amended and supplemented at Clause 9 of Article 1 of Decree No. 70/2025/ND-CP)), they shall register for use of electronic invoices generated from cash registers as prescribed.

6. From the date enterprises, organizations, individual businesses, and individual traders use electronic invoices as prescribed in Decree No. 123/2020/ND-CP (amended and supplemented by Decree No. 70/2025/ND-CP) and this Circular, if previously issued invoices under Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014, of the Government, and related circulars of the Ministry of Finance are found to be incorrectly issued, the seller and buyer must establish a written agreement detailing the errors and issue new electronic invoices (electronic invoices with tax authority codes or without codes) to replace the incorrectly issued invoices. The new electronic invoice replacing the incorrectly issued invoice must include the phrase "Replacing Invoice Model Number... Code... Number... Date... Month... Year." The seller must sign the new electronic invoice replacing the incorrectly issued invoice (issued under Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP of the Government, and related circulars of the Ministry of Finance) and send it to the buyer (in cases where electronic invoices without codes are used) or the seller sends it to the tax authority to obtain a code for the new electronic invoice replacing the incorrectly issued one (in cases where electronic invoices with tax authority codes are used).

7. This Circular consists of 04 Appendices: Appendix I applies to printed invoices and receipts (For Appendix I.A - Invoice and Receipt Codes issued by Tax Revenue Office: In cases where changes occur due to the rearrangement of provincial administrative boundaries leading to changes in the names and number of Tax Revenue Offices, the Ministry of Finance shall issue a notification regarding the invoice and receipt codes issued by tax authorities); Appendix II provides guidance on the format of electronic withholding tax identification codes for individual income tax and electronic receipt identification codes; Appendix III provides examples of certain types of invoices/receipts for organizations and businesses to refer to during implementation; Appendix IV provides tax authority guidance on notifications regarding the continued use of electronic invoices and notifications regarding the use of electronic invoices with tax authority codes on a case-by-case basis.

8. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.