Which businesses must use authenticated e-invoices in Vietnam?

Small and medium businesses, households, and individuals must use authenticated e-invoices. Large businesses with robust internal systems may use non-authenticated e-invoices with post-issuance reporting. The GDT classifies businesses and assigns the appropriate model.

What are Vietnamese e-invoice retention requirements?

Vietnamese businesses must retain e-invoices for 10 years. Electronic storage is mandatory for e-invoices. The storage system must ensure invoice integrity and accessibility for GDT audit purposes. Businesses must be able to retrieve individual invoices during the retention period.

GDTGDT (General Department of Taxation)

Regulatory Reference

What is Vietnam's mandatory e-invoice system?

Effective: 2022-07-01 · Authority: GDT (General Department of Taxation)

Vietnam mandated e-invoicing for all businesses from July 2022 under Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC. Businesses must issue e-invoices using tax authority-authenticated codes (ma xac thuc) via GDT (General Department of Taxation) connected systems. Vietnam uses both authenticated and non-authenticated e-invoice types depending on business category.

What is the authenticated e-invoice in Vietnam?

Authenticated e-invoices (hoa don co ma xac thuc) require tax authority validation before delivery. Businesses transmit invoice data to the GDT for authentication, receive a tax authority code, and include this code on the delivered invoice. Non-authenticated invoices (for large businesses with approved systems) are reported to GDT after issuance.

Frequently Asked Questions

Which businesses must use authenticated e-invoices in Vietnam?: Small and medium businesses, households, and individuals must use authenticated e-invoices. Large businesses with robust internal systems may use non-authenticated e-invoices with post-issuance reporting. The GDT classifies businesses and assigns the appropriate model.
What are Vietnamese e-invoice retention requirements?: Vietnamese businesses must retain e-invoices for 10 years. Electronic storage is mandatory for e-invoices. The storage system must ensure invoice integrity and accessibility for GDT audit purposes. Businesses must be able to retrieve individual invoices during the retention period.

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