Nghị định 254/2026/NĐ-CP hướng dẫn Luật Quản lý thuế hóa đơn điện tử chứng từ điện tử mới nhất

 

DECREE

ON ELABORATION OF AND MEASURES FOR IMPLEMENTING THE LAW ON TAX ADMINISTRATION ON ELECTRONIC INVOICES AND ELECTRONIC RECORDS

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

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates a Decree on elaboration of and measures for implementing the Law on Tax Administration on electronic invoices and electronic records.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Decree elaborates Clause 6 of Article 26 and Clause 4 of Article 27 of the Law on Tax Administration No. 108/2025/QH15, including:

a) Types of electronic invoices; intended users; particulars and timing of issuance of electronic invoices; cases of exemption from use of electronic invoices; cases of using electronic invoices free of charge; duties, powers and responsibilities of organizations and individuals in the management and use of electronic invoices;

b) Types of electronic records; particulars and timing of issuance of electronic records; methods of issuance of electronic records and electronic administrative tax documents; connection and transmission of electronic record data; cases of using services free of charge; duties, powers and responsibilities of organizations and individuals in the management and use of electronic records.

2. This Decree stipulates other matters as may be necessary for tax administration purposes, within the competent authority’s functions and responsibilities, in accordance with Clause 5 of Article 52 of the Law on Tax Administration No. 108/2025/QH15, including:

a) Rules for issuance, management and use of electronic invoices and electronic records; retention and storage of invoices and records; and conversion of electronic invoices and electronic records;

b) Issuance of authenticated e-invoices; issuance of unauthenticated electronic invoices; handling of incidents; authorization to issue receipts;

c) Development of information on electronic invoices and electronic records, comprising: general rules; development of information technology infrastructure; software systems serving the management, operation and utilization of the information system on electronic invoices and electronic records; and the development, collection, processing and management of the information system on electronic invoices and electronic records;

d) Lookup, provision and use of electronic invoice information, comprising: rules for the lookup, provision and use of electronic invoice information; lookup of electronic invoice information serving the inspection of goods in circulation on the market; entities providing and using electronic invoice information; and forms of extraction and use of electronic invoice information on the Tax Administration Information System;

dd) Responsibilities of tax authorities; responsibilities of information users; responsibilities for sharing and connecting electronic invoice information and data; rewarding consumers who report sellers that fail to issue and provide electronic invoices; and funding for implementation.

Article 2. Regulated entities

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

a) Enterprises, cooperatives and unions of cooperatives established and operating under the law of Vietnam; branches and representative offices of foreign enterprises operating in Vietnam (hereinafter referred to as business entities);

b) Household businesses, individual businesses and cooperative groups;

c) Public sector entities that sell goods and provide services;

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

dd) Foreign organizations (including owners of foreign e-commerce platforms and digital platforms) engaging in business activities on e-commerce platforms and other services generating taxable revenue in Vietnam (hereinafter referred to as foreign suppliers) that voluntarily register to use electronic invoices as prescribed in this Decree.

2. Organizations and individuals buying goods and services.

3. Organizations collecting taxes, fees and charges.

4. Payers of taxes, fees and charges.

5. Organizations and individuals responsible for deducting tax as prescribed by tax laws; organizations and individuals declaring and paying tax on behalf of others as prescribed by tax laws and the law on tax administration.

6. Providers of electronic invoice and electronic record services.

7. Tax authorities.

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

Article 3. Interpretation of terms

For the purposes of this Decree, the following terms shall be construed as follows:

1. Authenticated e-invoice means an electronic invoice to which the tax authority grants a code before the seller sends it to the buyer.

The code of the tax authority on an electronic invoice comprises a transaction number, which is a unique sequence of numbers generated by the tax authority’s system, and a character string encrypted by the tax authority based on the seller’s information stated on the electronic invoice.

2. Unauthenticated electronic invoice means an electronic invoice that an organization selling goods or providing services sends to the buyer without a code of the tax authority.

3. Electronic invoice generated by a POS system electronically connected with the tax authority (hereinafter referred to as electronic invoice from a POS system) means an authenticated e-invoice, an unauthenticated electronic invoice, or electronic data enabling the buyer to access and declare the information of the electronic invoice generated from a POS system, which is issued by an organization or individual selling goods or providing services from the POS system, with the data transmitted to the tax authority in the standard data format.

4. POS system means a billing system comprising either a single integrated electronic device or multiple electronic devices interconnected through an information technology solution, with common functions such as: calculating sales totals, and storing sales transactions and sales data.

5. Lawful invoices and records mean invoices and records that ensure conformity in form and particulars as prescribed in this Decree.

6. Counterfeit invoices and records means invoices and records printed or generated according to the form of invoices and records already announced for issuance by another organization or individual, or printed or generated with a number duplicating the same invoice form symbol, invoice symbol or record, or forged electronic invoices and electronic records.

7. Illegal use of invoices and records means the use of counterfeit invoices and records; the use of invoices and records that are not yet valid or are no longer valid; the use of invoices suspended during the period of enforcement by suspension of invoice use, except where use is permitted under a notice of the tax authority; the use of electronic invoices not registered for use with the tax authority; the use of unauthenticated electronic invoices in cases where authenticated e-invoices are required; the use of invoices for the purchase of goods or services bearing an issuance date on or after the date the tax authority determines that the seller does not operate at the business address registered with the competent regulatory agency; the use of invoices and records for the purchase of goods or services bearing an issuance date before the date on which the invoice or record issuer is determined not to operate at the business address registered with the competent regulatory agency, or before there is a notice of the tax authority that the invoice or record issuer does not operate at the business address registered with the competent authority but where the tax authority, the police authority or other functional agencies have concluded that such invoices and records are illegal.

Unlawful use of invoices and records means the use of invoices and records that are erased or altered contrary to regulations; the use of sham invoices and records (invoices or documents containing the prescribed particulars and a description of the business transaction, where the underlying sale or purchase of goods or services did not actually occur, in whole or in part); the use of invoices not accurately reflecting the actual value incurred, or the issuance of sham invoices or forged invoices; the use of invoices with a discrepancy in the value of goods or services or with discrepancies in the mandatory particulars between the copies of an invoice (for paper invoices issued and used in the period before conversion to electronic invoices); the use of invoices for cyclical reuse during the transportation of goods in circulation, or the use of invoices of certain goods or services to substantiate other goods or services; the use of invoices and records of other organizations or individuals (except invoices of the tax authority and cases of authorization to issue invoices) to legitimize purchased or sold goods or services; and the use of invoices and records that the tax authority, the police authority or other functional agencies have concluded to be an unlawful use of invoices and records.

8. Destruction of invoices and records

a) Destruction of electronic invoices and electronic records means a measure rendering electronic invoices and electronic records no longer existent on the information system, and making it impossible to access and refer to the information contained in the electronic invoices and electronic records;

b) Destruction of invoices ordered to be printed by the tax authority, and destruction of ordered-printed and self-printed records, means the use of burning, cutting, shredding or other forms of destruction, ensuring that the destroyed invoices and records cannot reuse the information and data thereon.

Invoices and records permitted to be destroyed are invoices and records whose retention period has expired as prescribed in Article 5 of this Decree.

9. Provider of electronic invoice and electronic record services means an organization providing solutions for issuing, transmitting and storing electronic invoices and electronic records. Providers of electronic invoice and electronic record services include: organizations providing solutions for issuing electronic invoices and electronic records for sellers and buyers; and organizations transmitting and storing electronic invoice and electronic record data with the tax authority.

10. Database of electronic invoices and electronic records means a collection of data and information on electronic invoices and records of organizations, business entities and individuals selling goods and providing services, and information on electronic records of organizations, business entities and individuals that use them.

11. The terms stipulated in this Decree have the same meaning as stipulated in the Law on Tax Administration.

Article 4. Rules for issuance, management and use of electronic invoices and electronic records

1. When selling goods and providing services, the seller must issue an electronic invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising or as samples; goods and services used for giving, gifting, exchange, payment in lieu of wages for employees and internal consumption; and the delivery of goods in the form of lending or borrowing) and in cases of issuing invoices as stipulated by the Minister of Finance, except cases of exemption from use of electronic invoices as prescribed in Article 7 of this Decree.

Electronic invoices must follow the standard data format and must fully record the particulars as prescribed by tax laws, accounting laws and Article 10 of this Decree, ensuring the full and accurate reflection of the arising business transaction. The seller shall bear legal responsibility for the accuracy of the invoices issued.

2. When deducting personal income tax, and when collecting taxes, fees and charges, the organizations and individuals deducting tax and the organizations collecting taxes, fees and charges must issue electronic tax deduction records and electronic receipts for taxes, fees and charges to deliver to the person whose income is subject to tax deduction and to the payers of taxes, fees and charges, and must fully record the particulars as prescribed in Article 23 of this Decree and in the standard data format.

3. Before using electronic invoices and electronic records, business entities, other organizations, household businesses, individual businesses, organizations and individuals deducting personal income tax, and organizations collecting taxes, fees and charges must register the use of electronic invoices and electronic records as stipulated by the Minister of Finance.

The registration, management and use of electronic invoices and electronic records must comply with the provisions of the law on electronic transactions, accounting, tax, and the administration of taxes, fees and charges, and with the regulations of the Minister of Finance.

4. Data of electronic invoices and records upon the sale of goods and provision of services, and data of records upon carrying out transactions of tax payment, tax deduction and payment of taxes, fees and charges, constitute the database serving tax administration and the provision of electronic invoice and electronic record information to relevant organizations and individuals.

5. Sellers of goods and providers of services may authorize a third party to issue electronic invoices for their sale of goods and provision of services. The Minister of Finance shall provide specific guidance on this matter.

6. Fee- and charge-collecting organizations may authorize a third party to issue receipts for the collection of fees and charges. A receipt authorized to a third party still bears the name of the fee- and charge-collecting organization as the authorizing party. The authorization must be established in writing between the authorizing party and the authorized party, fully presenting the information on the authorized receipt (the purpose of authorization; the term of authorization; and the payment method of the authorized receipt), and must be notified to the tax authority upon notification of receipt issuance.

7. Where an organization collecting taxes, fees and charges and a service provider jointly collect taxes, fees and charges together with the proceeds from the sale of goods and provision of services of a single customer, the electronic receipt for taxes, fees and charges and the invoice may be integrated in the same electronic format to deliver to the buyer. The integrated electronic invoice must fully contain the particulars of the electronic invoice and the electronic receipt and follow the standard data format. The seller of goods and provider of services and the organization collecting taxes, fees and charges shall agree on the unit responsible for issuing the integrated electronic invoice for the customer and must notify the supervisory tax authority using the form stipulated by the Minister of Finance. The declaration of revenue of the seller of goods and provider of services and the declaration of taxes, fees and charges shall comply with the law on tax administration.

Article 5. Retention and storage of invoices and records, and conversion of electronic invoices and electronic records

1. Invoices and records shall be retained and stored to ensure:

a) Safety, security, integrity, completeness, and freedom from alteration or distortion throughout the retention period;

b) Retention in accordance with the accounting legislation and for the prescribed retention period.

2. Electronic invoices and electronic records shall be retained and stored in the form of data messages. Agencies, organizations and individuals have the right to select and apply a form of retention and storage of electronic invoices and electronic records suitable to the particular characteristics of their operations and their technological capability, and satisfying the requirements prescribed in Article 13 of the Law on Electronic Transactions. Electronic invoices and electronic records must be ready to be printed on paper or looked up upon request.

3. Invoices ordered to be printed by the tax authority, and ordered-printed and self-printed records, must be retained and stored in accordance with the following requirements:

a) Invoices and records not yet issued shall be stored and retained in the warehouse under the regime for storage and retention of valuable instruments;

b) Invoices and records issued within accounting units shall be stored in accordance with regulations on the storage and retention of accounting records;

c) Invoices and records issued within organizations, households and individuals that are not accounting units shall be stored and retained as the private assets of such organizations, households and individuals.

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

a) The conversion of electronic invoices and electronic records into paper invoices and records must ensure the conformity between the particulars of the electronic invoices and electronic records and the paper invoices and records after conversion, satisfying the requirements in Clause 2 of Article 12 of the Law on Electronic Transactions;

b) Lawful electronic invoices and electronic records may be converted into paper invoices and records in the following cases:

b.1) At the request of auditing, inspection, examination and investigation agencies, and in accordance with the law on inspection, examination and investigation;

b.2) In accordance with a business or finance transaction incurred, to serve the recording and monitoring as prescribed by accounting laws. An invoice converted in this case is not valid for transaction or payment purposes, except electronic invoices generated from a POS system electronically connected with the tax authority as prescribed in this Decree.

Chapter II

ELECTRONIC INVOICES

Article 6. Intended users of electronic invoices

1. Intended users of electronic invoices comprise:

a) Business entities, other organizations, household businesses, individual businesses and cases of high tax risk as stipulated by the Minister of Finance shall use authenticated e-invoices when selling goods and providing services, except the cases prescribed at Points b and c of this Clause;

b) Enterprises operating in the sectors of electricity, petroleum, postal services, telecommunications, clean water, banking and finance, securities, crypto-assets, support services for transactions on carbon exchanges, insurance, healthcare, e-commerce business, supermarket business, commerce, and air, road, rail, sea and inland waterway transport, and business entities that have carried out or will carry out transactions with the tax authority by electronic means, that have developed information technology infrastructure and have accounting software systems and electronic invoicing software satisfying the issuance and lookup of electronic invoices and the storage of electronic invoice data as prescribed, and that maintain the transmission of electronic invoice data to the buyer and to the tax authority, may use unauthenticated electronic invoices when selling goods and providing services, except cases of high tax risk as stipulated by the Minister of Finance and cases of registration to use authenticated e-invoices;

c) Business entities, household businesses and individual businesses that engage in selling goods and providing services, including selling goods and providing services directly to consumers (shopping malls; supermarkets; retail (except automobiles, motorcycles, mopeds and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, services directly supporting road transport, artistic, recreational and entertainment services, film screening activities, and other personal services under the regulations on the Vietnamese System of Economic Sectors), shall use electronic invoices from POS systems.

Where a business entity, household business or individual business selling goods or providing services directly to consumers has registered to use electronic invoices as prescribed at Point a or b of this Clause, it is not required to register to use electronic invoices from POS systems;

d) Household businesses and individual businesses with an annual revenue of over 1 billion VND, or household businesses and individual businesses that sell assets subject to registration of ownership or use rights, must apply authenticated e-invoices or electronic invoices generated from POS systems electronically connected with the tax authority.

Household businesses and individual businesses that are not subject to the use of electronic invoices but that need to use electronic invoices shall register to use authenticated e-invoices or electronic invoices generated from POS systems electronically connected with the tax authority.

2. Entities to which the tax authority grants authenticated e-invoices for each transaction

a) The grant of authenticated e-invoices for each transaction is the grant of a sales invoice in the following cases:

a.1) A non-business organization that has an arising transaction of selling goods or providing services subject to tax as prescribed by the laws on value-added tax, corporate income tax and other taxes (if any);

a.2) A business entity, other organization, household business or individual business subject to value-added tax by the direct method in the following cases:

a.2.1) It has ceased business operations but has not completed procedures for invalidation of its tax identification number and liquidates assets or goods for which an invoice is required to be delivered to the buyer;

a.2.2) It has suspended business activities but needs an invoice to deliver to customers to perform contracts signed before the date the tax authority announces the business suspension;

a.2.3) It is subject to enforcement by the tax authority through suspension of invoice use;

a.2.4) The enterprise is undergoing bankruptcy procedures but still has business activities under the supervision of the Court;

a.2.5) A business entity, other organization, household business or individual business is within the period of explanation or supplementation of documents as stipulated by the Minister of Finance;

b) The grant of authenticated e-invoices for each transaction is the grant of a VAT invoice in the following cases:

b.1) A business entity or other organization subject to value-added tax by the credit method in the following cases:

b.1.1) It has ceased business activities but has not yet completed procedures for deactivating its tax identification number, and has an arising liquidation of assets or goods requiring an invoice to deliver to the buyer;

b.1.2) It has temporarily suspended business operations but requires an invoice to be delivered to a customer for the performance of a contract signed before a competent state authority issued a notice of business suspension;

b.1.3) It is subject to enforcement by the tax authority through suspension of invoice use;

b.1.4) The enterprise is undergoing bankruptcy procedures but still has business activities under the supervision of the Court;

b.1.5) The business entity or other organization is within the period of explanation or supplementation of documents as stipulated by the Minister of Finance;

b.2) An organization or regulatory agency not subject to value-added tax by the credit method that auctions assets (except the sale of public assets referred to in Clause 4 of Article 8 of this Decree), where the winning auction price is a price inclusive of value-added tax clearly announced in the auction dossier approved by the competent authority, shall be granted a VAT invoice to deliver to the buyer;

c) The grant of an authenticated public-asset sales invoice for each transaction, in the case where the agency assigned to organize the handling of public assets is a value-added taxpayer subject to enforcement through suspension of invoice use;

d) The procedures for granting electronic invoices for each transaction under this Clause shall comply with the regulations of the Minister of Finance.

3. Provisions on the application of electronic invoices to certain specific cases according to management requirements are as follows:

a) In the case of entrusted import of goods, if the establishment receiving the import entrustment has paid value-added tax at the import stage, it shall use an electronic invoice when returning the goods to the establishment entrusting the import. If value-added tax has not been paid at the import stage, when returning the entrusted imported goods, the entrusted establishment shall issue an internal transfer-cum-delivery note as prescribed to serve as a document for the circulation of goods on the market.

b) In the case of entrusted export of goods:

b.1) When delivering the goods to the entrusted establishment, the establishment having the goods entrusted for export shall use an internal transfer-cum-delivery note;

b.2) The establishment receiving the export entrustment shall carry out export procedures as prescribed by the customs law. When the goods have actually been exported with confirmation from the customs authority, based on the reconciliation and confirmation documents on the quantity and value of the goods actually exported by the establishment receiving the export entrustment, the establishment having the goods entrusted for export shall issue an electronic VAT invoice or electronic sales invoice to the establishment receiving the export entrustment. The establishment receiving the export entrustment shall issue an electronic VAT invoice or electronic sales invoice to collect the entrustment fee from the establishment having the entrusted goods.

c) An establishment having exported goods and services (including establishments processing goods for export), when exporting goods and services, shall use electronic invoices: an electronic commercial invoice, an electronic VAT invoice or an electronic sales invoice. The timing of invoice issuance shall comply with Clause 1 of Article 9 of this Decree.

When delivering goods for transport to the border gate or to the place of carrying out export procedures, the establishment shall use an internal transfer-cum-delivery note, an electronic commercial invoice or an electronic invoice as prescribed to serve as a document for the circulation of goods on the market.

d) An organization that declares and pays value-added tax by the credit method and transfers goods to dependent cost-accounting establishments, such as branches or stores in other localities (provinces and centrally-affiliated cities) for sale, or transfers goods among branches and dependent units, or delivers goods to an establishment acting as an agent selling at the fixed price for commission, may, based on its business organization method and accounting, choose one of the following two ways of using invoices and records:

d.1) Using an electronic VAT invoice as a basis for payment and for declaring and paying value-added tax at each unit and each stage independently;

d.2) Using an internal transfer-cum-delivery note; and using a delivery note for goods consigned to agents as prescribed for goods delivered to establishments acting as agents.

A dependent cost-accounting establishment, branch, store or establishment acting as a sales agent must, when selling goods, issue an invoice as prescribed to deliver to the buyer, and at the same time prepare a list of goods sold to send to the establishment having the transferred goods or the establishment having the consigned goods (collectively referred to as the delivering establishment), so that the delivering establishment issues a VAT invoice for the goods actually consumed, to deliver to the dependent cost-accounting establishment, branch, store or establishment acting as a sales agent.

Where an establishment has a large quantity and turnover of goods sold, the list may be prepared once every 5 days or 10 days. Where the goods sold are subject to different value-added tax rates, a separate list must be prepared for the goods sold by each tax rate group.

Dependent accounting establishments, branches, stores and commission agents shall declare and pay value-added tax on goods sold to buyers and may declare and deduct input value-added tax based on the value-added tax invoices issued to them by the consigning establishment.

dd) An organization or individual delivering goods for mobile sale shall use an internal transfer-cum-delivery note as prescribed, and shall, when selling goods, issue an electronic invoice as prescribed.

e) Where assets are transferred among independent cost-accounting units or among member units with full legal entity status within the same organization, the organization having the transferred assets must issue an electronic invoice as for the sale of goods.

g) A finance lease organization leasing assets subject to value-added tax must issue an invoice as prescribed.

g.1) A finance lease organization leasing assets subject to value-added tax must have an input VAT invoice (for assets purchased domestically) or a document evidencing payment of value-added tax at the import stage (for imported assets); when issuing the invoice, the total amount of value-added tax on the output VAT invoice must match the amount of value-added tax on the input VAT invoice of the finance-leased asset (or the document evidencing payment of value-added tax at the import stage), with the tax rate presented by the symbol "CTTC". In cases where the assets purchased for lease are not subject to value-added tax, or there is no VAT invoice, or there is no document evidencing payment of value-added tax at the import stage, then value-added tax must not be presented on the invoice when it is issued;

g.2) The issuance of invoices for finance lease activities is as follows:

Where the finance lease organization transfers in a lump sum the entire amount of value-added tax on the invoice of the finance-leased asset purchased to the finance lessee, then on the VAT invoice for the first collection of payment for the finance lease service, the finance lease organization shall clearly present: payment for the finance lease service and the input value-added tax of the finance-leased asset, or payment of the input value-added tax of the finance-leased asset, with the goods amount presenting the value of the finance lease service (excluding the value-added tax of the asset), the tax rate presented by the symbol "CTTC", and the value-added tax amount presented as the input value-added tax of the finance-leased asset.

g.3) Handling of invoice issuance upon early termination of a finance lease contract:

Recovery of the finance-leased asset: Where the finance lease organization and the lessee choose to deduct the entire amount of value-added tax of the leased asset, the lessee shall adjust the deducted value-added tax calculated on the remaining value exclusive of value-added tax determined according to the asset recovery record, to transfer to the finance lease organization. The VAT invoice shall clearly present: the amount of value-added tax returned for the recovered asset; the tax rate presented by the symbol "CTTC"; and the amount of value-added tax calculated on the remaining value exclusive of value-added tax determined according to the asset recovery record.

Sale of the recovered asset: When selling the recovered asset, the finance lease organization must issue a VAT invoice as prescribed to deliver to the customer.

h) The issuance of invoices for the parties to a business cooperation contract

h.1) Where the parties to a business cooperation contract share revenue and have agreed to designate one party responsible for issuing invoices to customers, the remaining parties to the business cooperation contract shall issue invoices to the designated party for the portion of revenue shared to each party under the contract;

h.2) Where the parties to a business cooperation contract share costs and have agreed to designate one party responsible for receiving invoices from sellers, the designated party receiving the invoices shall issue invoices to allocate the portion of costs to the remaining parties under the contract.

Article 7. Cases of exemption from use of electronic invoices

1. Household businesses and individual businesses selling goods and services that fall within the cases of preparing a list of purchased goods and services as prescribed by the law on corporate income tax, except cases of registration to use electronic invoices.

2. Household businesses and individual businesses with income from real estate leasing activities; and income from activities of providing digital information products and services concerning entertainment, video games, digital films, digital images, digital music and digital advertising to foreign organizations and individuals.

3. Household businesses and individual businesses acting as lottery agents, insurance agents or multi-level sales agents where the lottery, insurance or multi-level sales enterprise has deducted tax as prescribed by the law on tax administration.

4. Fees and other revenues arising from reinsurance activities (including outward reinsurance, revenues from outward reinsurance commissions and other revenues on outward reinsurance), receipt of deposits, financial activities (issuance of certificates of deposit, issuance of primary securities, issuance of valuable instruments), sale of debts, foreign currency transactions and derivative products.

For foreign currency sale transactions, based on the unit’s data management system, at the end of the month the unit shall prepare a consolidated detailed statement of the transactions arising during the month, bear responsibility for the accuracy of the information particulars of each transaction, and provide the consolidated detailed statement of foreign currency sale transactions upon the request of the tax authority or the competent regulatory agency.

5. Capital of assets as capital by organizations and individual businesses to a business entity.

6. Assets transferred from the parent company to dependent cost-accounting member units and vice versa, or among dependent cost-accounting member units within a business establishment; and assets transferred upon division, splitting, consolidation, merger or conversion of the enterprise type.

7. Machinery and equipment provided on loan that are fixed assets, and tools and instruments serving the processing of goods of the lending party, without collecting money and without transferring ownership.

8. The cases prescribed at Points a and b of Clause 1 of Article 6, and Point b of Clause 1 of Article 14, of the Government’s Decree No. 181/2025/ND-CP elaborating a number of articles of the Law on Value-Added Tax, comprising:

a) Goods and services used to continue the production and business process of the business establishment, such as goods delivered for internal warehouse transfer, or supplies and semi-finished products delivered to continue the production and business process within a single business establishment;

b) Goods and services delivered or provided by the business establishment for use in serving production and business activities (including fixed assets self-constructed or self-produced by the business establishment);

c) Revenues not related to the sale of goods or provision of services of the business establishment: revenues from compensation in money (including compensation for land and property on land upon land recovery under a decision of the competent regulatory agency), bonuses, third-party recovery collections of insurance activities, collections on behalf of others, remuneration from regulatory agencies for carrying out collection and payment on behalf of regulatory agencies, and financial revenues.

Article 8. Types of invoices

The invoices prescribed in this Decree comprise the following types:

1. A VAT invoice is an invoice for business entities that declare value-added tax by the credit method, used for the following activities:

a) Selling goods and providing services domestically;

b) International transport activities;

c) Delivery into free trade zones and cases treated as export;

d) Exporting goods and providing services abroad;

dd) E-commerce business activities, digital platform-based business, and other services of foreign suppliers without a permanent establishment in Vietnam.

2. A sales invoice is an invoice for business entities, household businesses and individual businesses as follows:

a) Business entities, household businesses and individual businesses that declare and calculate value-added tax by the direct method, used for the following activities:

a.1) Selling goods and providing services domestically;

a.2) International transport activities;

a.3) Delivery into free trade zones and cases treated as export;

a.4) Exporting goods and providing services abroad.

b) Business entities and individuals in a free trade zone, when selling goods and providing services into the domestic market, and when selling goods and providing services among business entities and individuals within free trade zones, and exporting goods and providing services abroad, shall clearly state on the invoice "For organizations and individuals in a free trade zone".

An export processing enterprise that has other business activities (in addition to export processing activities as prescribed by the law on industrial parks and export processing zones) and declares value-added tax by the direct method shall use invoices under Point a of this Clause. An export processing enterprise that declares value-added tax by the credit method shall use invoices as prescribed in Clause 1 of this Article.

3. An electronic commercial invoice is an invoice applicable to business entities, household businesses and individual businesses (exporters) that export goods and provide services abroad, where the exporter satisfies the conditions for transmitting commercial invoice data by electronic means to the tax authority. An electronic commercial invoice must satisfy the requirements on particulars as prescribed in Article 10 of this Decree and the standard data format.

Where the exporter does not satisfy the conditions for transmitting commercial invoice data by electronic means to the tax authority, it shall choose to issue an electronic VAT invoice or an electronic sales invoice.

4. An electronic public-asset sales invoice is used when selling or transferring public assets in accordance with the law on the management and use of public assets.

5. An electronic national-reserve sales invoice is used when agencies and units within the state reserve system sell national reserve goods in accordance with law.

6. Other types of invoices, comprising:

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

b) Air freight charge receipts; international transport charge documents; and bank service charge documents, except the case prescribed at Point a of this Clause, which have a form and particulars prepared according to international practice and relevant provisions of law.

7. Records that are registered, used and managed as invoices, comprising internal transfer-cum-delivery notes and delivery notes for goods consigned to agents.

8. The Ministry of Finance shall guide the display templates of the types of invoices for the entities referred to in Article 2 of this Decree to refer to in the course of implementation.

9. Electronic invoices generated from POS systems electronically connected with the tax authority shall comply with the following rules:

a) The invoice printed from the POS system electronically connected with the tax authority can be identified;

b) A digital signature is not required;

c) An expenditure on the purchase of goods and services using an invoice (with information looked up from the Tax Administration Information System) generated from a POS system shall be deemed an expenditure with sufficient lawful invoices and records when determining tax obligations.

Article 9. Timing of invoice issuance

1. The timing of invoice issuance for the sale of goods (including the sale and transfer of public assets and the sale of national reserve goods) is the time of transfer of the ownership or right to use the goods to the buyer, regardless of whether money has been collected.

For the export of goods (including export processing), the timing of issuance of the electronic commercial invoice, electronic VAT invoice or electronic sales invoice is determined by the seller, but no later than the next working day from the date the goods are cleared through customs in accordance with the customs law.

2. The timing of invoice issuance for the provision of services is the time of completion of the provision of the service (including the provision of services to foreign organizations and individuals), regardless of whether money has been collected. Where the service provider collects money before or during the provision of the service, the timing of invoice issuance is the time of collection (excluding the collection of deposits under the Civil Code to secure the performance of a service provision contract).

3. Where goods are delivered in multiple lots or each service item or stage is handed over, each delivery or handover must be accompanied by an invoice issued for the corresponding volume and value of the goods and services delivered.

4. The timing of invoice issuance for certain specific cases is as follows:

a) For cases of selling goods and providing services in large quantities that arise regularly and require time to reconcile data between the enterprise selling goods and providing services and its customers and partners, comprising: services directly supporting air transport, the supply of aviation fuel to airlines, the supply of electricity (except the entities prescribed at Point g of this Clause), support services for rail and water transport, television services, television advertising services, e-commerce services, postal and delivery services (including agency services and collection and payment services on behalf of others), telecommunications services (including value-added telecommunications services), logistics services, maritime pilotage services, advertising services on electronic newspapers, digital technology services, digital platforms, information technology services (including payment intermediary services used on telecommunications and information technology platforms, except the case prescribed at Point b of this Clause) sold on a periodic basis, banking services (except lending activities), international money transfer, securities services, crypto-asset services, support services for transactions on carbon exchanges, computerized lottery, road use fee collection between investors and fee-collection service providers, and insurance services; security services, industrial catering services, services of goods exchanges, credit information services, and passenger transport business services (by taxi, contract vehicles, or two-wheeled motorcycles using transport connection support software under the road law) providing services to customers that are enterprises and organizations, and other cases under the guidance of the Minister of Finance, the timing of invoice issuance is the time of completion of the reconciliation of data between the parties, but no later than the 7th day of the month following the month in which the provision of the service arises, or no later than 7 days from the end of the agreed period. The agreed period used as a basis for calculating the volume of goods and services provided is based on the agreement between the seller of goods and provider of services and the buyer;

b) For telecommunications services (including value-added telecommunications services), information technology services (including payment intermediary services used on telecommunications and information technology platforms), and data products and services requiring the reconciliation of connection data among service business establishments, the timing of invoice issuance is the time of completion of the reconciliation of service charge data under the economic contract among the service business establishments, but no later than 2 months from the month in which the service charge arises.

Where telecommunications services (including value-added telecommunications services) are provided through the sale of prepaid cards and the collection of network connection fees when customers subscribe to the service, and the customer does not request the issuance of a VAT invoice or does not provide a name, address and tax identification number, then at the end of each day or periodically during the month, the service business establishment shall issue a single VAT invoice recording the total value of prepaid cards or network connection fees sold for which the buyer did not take an invoice or did not provide a name, address and tax identification number.

c) For construction and installation activities, the timing of invoice issuance is the time of acceptance and handover of the works, work items, or completed construction and installation volume, regardless of whether money has been collected;

d) For organizations dealing in real estate, constructing infrastructure or constructing houses for sale or transfer:

d.1) Where ownership or the right to use has not yet been transferred but money is collected according to the project implementation schedule or the payment schedule stated in the contract, the timing of invoice issuance is the date of money collection or according to the payment agreement in the contract;

d.2) Where ownership or the right to use has been transferred, the timing of invoice issuance shall comply with Clause 1 of this Article.

dd) For cases where a business organization purchases air transport services issued via a website and e-commerce system prepared according to international practice, the timing of invoice issuance is no later than 5 days following the date the air transport service document is issued on the website and e-commerce system;

e) For the exploration, extraction and processing of crude oil, the timing of issuance of the invoice for the sale of crude oil, condensate and products processed from crude oil (including product offtake activities under the commitment of the Government) is the time when the buyer and seller determine the official selling price, regardless of whether money has been collected.

For the sale of natural gas, associated gas and coal gas transported by gas pipeline to the buyer, the timing of invoice issuance is the time when the buyer and seller determine the volume of gas delivered for the month, but no later than the last day of the time limit for tax declaration and payment for the month in which the tax obligation arises as prescribed by tax laws.

Where a Government guarantee and commitment agreement provides otherwise on the timing of invoice issuance, the provisions of the Government guarantee and commitment agreement shall apply.

g) For the sale of electricity by power generation companies on the electricity market, the timing of issuance of the electronic invoice is determined based on the time of reconciliation of payment data between the electricity system and market operator, the power generation unit and the power purchasing unit under the regulations of the Ministry of Industry and Trade, or the power purchase agreement guided and approved by the Ministry of Industry and Trade, but no later than the last day of the time limit for tax declaration and payment for the month in which the tax obligation arises as prescribed by tax laws. For the sale of electricity by power generation companies with a Government guarantee commitment on the timing of payment, the timing of issuance of the electronic invoice is based on the Government guarantee, the guidance and approval of the Ministry of Industry and Trade, and the power purchase agreements signed between the power purchasing party and the power selling party;

h) For the sale of petrol and oil at retail stores to customers, the timing of invoice issuance is the time of completion of each sale of petrol and oil;

i) For the provision of air transport services (including cases where an agent sells at the fixed price for commission of an airline) and insurance services through agents, the timing of invoice issuance is the time of completion of the reconciliation of data between the parties, but no later than the 10th day of the month following the month in which it arises;

k) For lending activities of credit institutions, the timing of invoice issuance is determined according to the interest collection term in the loan agreement between the credit institution and the borrowing customer, except that where interest is not collected upon the interest collection term, the timing of invoice issuance is the time the loan interest is collected from the customer. Where interest is paid before the term under the loan agreement, the timing of invoice issuance is the time of early interest collection;

l) For passenger transport business by taxi using metering software as prescribed by law: at the time of completion of the trip, the enterprise or cooperative conducting passenger transport business by taxi using metering software shall issue an electronic invoice to the customer and at the same time transmit the invoice data to the tax authority as prescribed;

m) For medical examination and treatment establishments using medical examination and treatment management software and hospital fee management software, for each medical examination and treatment transaction and the performance of imaging, screening and testing services with a printed collection slip (collecting hospital fees or examination, imaging, screening and testing fees) stored on the information technology system, if the customer (the person coming for examination and treatment) does not need to take an invoice, then at the end of the day the medical examination and treatment establishment shall, based on the examination and treatment information and the information from the collection slip, consolidate and issue an electronic invoice for the medical services performed during the day; where the customer requests the issuance of an electronic invoice, the medical examination and treatment establishment shall issue an electronic invoice to the customer.

The medical examination and treatment establishment shall issue an invoice to the social insurance agency at the time the social insurance agency settles the medical examination and treatment costs for persons holding health insurance cards;

n) For the collection of road use service fees by the electronic non-stop form, the date of issuance of the electronic invoice is the date the vehicle passes through the toll station. Where a customer using the electronic non-stop road toll service has one or more vehicles jointly using the service multiple times during the month, the service provider may issue an electronic invoice periodically, with the date of issuance of the electronic invoice being no later than the last day of the month in which the toll collection service arises. The particulars of the invoice shall list in detail each passage of vehicles through the toll stations (including: the time the vehicle passes through the station, and the road use fee for each vehicle passage);

o) For insurance business activities, the timing of invoice issuance is the time of recognition of insurance revenue in accordance with the law on insurance business (except the cases prescribed at Points a and i of this Clause).

For co-insurance contracts: when collecting insurance premiums, each co-insurance enterprise shall issue an invoice to the customer according to the insurance premium received. Where one enterprise is authorized to collect insurance premiums on behalf of others, the collecting enterprise shall issue an invoice to the customer for the entire value of the contract, and the enterprise requesting the collection on its behalf shall issue an invoice to the collecting enterprise for the insurance premium enjoyed under the agreement of the parties. When purchasing goods and services for compensation or paying other expenses related to the co-insurance contract, where one insurance enterprise is authorized to pay on behalf of others, the paying enterprise shall issue an invoice when recovering from the insurance enterprises that requested the payment on their behalf;

p) For the business of traditional lottery tickets and instant-result lottery tickets (lottery tickets) in the form of selling pre-printed lottery tickets of full face value to customers, after recovering the unsold lottery tickets and no later than before the prize draw of the next period, the lottery enterprise shall issue one authenticated electronic VAT invoice for each agent that is an organization or individual for the lottery tickets sold during the period, and send it to the tax authority to grant a code for the invoice;

q) For casino and prize-winning electronic game business, the timing of issuance of the electronic invoice is no later than 1 day from the time of the end of the day for determining revenue, and at the same time the casino and prize-winning electronic game enterprise shall transmit the data recording the amount collected (from exchanging conventional currency for players at the counter and gaming tables, and the amount collected at the prize-winning electronic game machines) less the amount exchanged back to players (due to players winning prizes or players not using it all) using the form stipulated by the Minister of Finance, to the tax authority at the same time as the transmission of the electronic invoice data. The day for determining revenue is the period from 06:00:00 a.m. to 05:59:59 the following day. Where specialized laws provide otherwise, the specialized laws shall apply;

r) For enterprises providing services to individual consumers: banking services; payment intermediary services; credit information services; securities business; crypto-asset transactions; support services for transactions on carbon exchanges; insurance business; money transfer services via e-wallets; electricity disconnection and reconnection services; e-commerce services; postal and direct delivery services serving e-commerce activities; public passenger transport services by tram and bus; passenger transport business by taxi, contract vehicles and two-wheeled motorcycles; vehicle parking services; film screening activities and other services, that satisfy the condition of having a software system managing each transaction in detail with money-collection data stored on the system for each transaction, the database of detailed information on transactions arising of the enterprise shall be transmitted to the tax authority as prescribed at Point a.2 of Clause 3 of Article 16 of this Decree. The seller shall bear responsibility for the accuracy of the transaction information, fully store the detailed data of each transaction, and maintain the ability to retrieve, cross-check and provide the related data and records upon the request of the tax authority or the competent regulatory agency.

5. Where the seller does not have automatic invoicing software and has an arising transaction of selling goods or providing services during night working hours as prescribed by the Labor Code, the timing of invoice issuance is no later than the next working day.

Article 10. Particulars of invoices

1. An invoice must have the following particulars:

a) The invoice name, invoice symbol, and invoice form symbol;

b) The invoice number;

c) The name, address and tax identification number of the seller;

d) The name, address and tax identification number, or the code of the budget-related unit, or the personal identification number of the buyer;

dd) The name, unit of measurement, quantity and unit price of the goods and services; the amount exclusive of value-added tax, the value-added tax rate, the total amount of value-added tax by each type of tax rate, the total value-added tax amount, and the total payment amount inclusive of value-added tax;

e) The signature of the seller and the signature of the buyer: On an electronic invoice, the digital signature of the buyer is not necessarily required (except where the buyer and seller have an agreement);

g) The timing of invoice issuance shall comply with the guidance in Article 9 of this Decree and be displayed in the day-month-year format of the Gregorian calendar;

h) The time of digital signing on the electronic invoice;

i) The code of the tax authority for authenticated e-invoices;

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

2. The language, numerals and currency presented on the invoice.

3. Detailed provisions on the particulars of invoices in Clauses 1 and 2 of this Article, and certain cases where electronic invoices are not necessarily required to have all the particulars, are prescribed in the Appendix enclosed with this Decree.

4. An electronic invoice generated from a POS system electronically connected with the tax authority has the following particulars:

a) The name, address and tax identification number of the seller;

b) The name, address and tax identification number/personal identification number/phone number of the buyer as prescribed (if the buyer so requests);

c) The name of the goods and services, unit price, quantity and payment price. Where a business entity pays tax by the credit method, it must clearly state the selling price exclusive of value-added tax, the value-added tax rate, the value-added tax amount, and the total payment amount inclusive of value-added tax;

d) The timing of invoice issuance;

dd) The code of the tax authority for authenticated e-invoices, or electronic data enabling the buyer to retrieve and declare the electronic invoice information from the POS system.

The seller shall send the electronic invoice to the buyer by electronic means (text message, email and other forms) or provide a link or QR code for the buyer to look up and download the electronic invoice.

5. Other particulars on the invoice

For sales invoices of household businesses and individual businesses, the seller is encouraged to present the information on the sector group corresponding to the goods and services on the electronic invoice data in XML format sent to the tax authority. Where the goods and services are not subject to tax, this shall be correspondingly presented on the invoice. The information on the sector group (if any) is displayed on the presentation copy of the electronic invoice.

In addition to the particulars guided in Clauses 1 to 3 of this Article, business entities, organizations, household businesses and individual businesses may create additional information on emblems or logos to present the trademark, brand or representative image of the seller. Depending on the characteristics and nature of the transaction and management requirements, the invoice may present information on the sale contract, transport order, customer code and other information.

6. The particulars of the public-asset sales invoice shall comply with Form No. 07/TSC-HD enclosed with the Government’s Decree No. 186/2025/ND-CP elaborating a number of articles of the Law on the Management and Use of Public Assets.

7. A VAT invoice-cum-tax refund declaration shall contain the particulars prescribed in this Article and comply with the regulations of the Minister of Finance.

8. The Minister of Finance shall stipulate the particulars of electronic invoices for certain other cases according to management requirements.

Article 11. Cases of using electronic invoices free of charge

1. Small and medium-sized enterprises, cooperatives, unions of cooperatives, household businesses and individual businesses in disadvantaged areas or severely disadvantaged areas fall within the cases of using electronic invoices free of charge for a period of 12 months from the time of using electronic invoices. Disadvantaged areas and severely disadvantaged areas shall be determined according to the List of areas eligible for investment incentives as prescribed by the law on investment.

The Tax Department shall carry out, or entrust an electronic invoice service provider to carry out, the provision of electronic invoices free of charge to the above-mentioned entities.

2. The tax authority, or the agency assigned to organize and handle public assets in accordance with the law on the management and use of public assets, shall issue electronic invoices through the Tax Administration Information System, or through an electronic invoice service provider entrusted by the Tax Department to provide electronic invoice services free of charge.

3. Business entities, household businesses and individual businesses not falling within the cases prescribed in Clause 1 of this Article shall, when using electronic invoices through an electronic invoice service provider, pay the service fee under the contract signed between the parties.

4. Small and medium-sized enterprises, cooperatives, unions of cooperatives, household businesses and individual businesses prescribed in Clause 1 of this Article may register, and change registration information for, the use of electronic invoices through the Tax Administration Information System as stipulated by the Minister of Finance.

Article 12. Issuance of authenticated e-invoices

1. Issuance of authenticated e-invoices

a) Business entities, other organizations, household businesses and individual businesses within the entities prescribed in Article 6 of this Decree shall access the Tax Administration Information System to: issue invoices for the sale of goods and provision of services; digitally sign the issued invoices; and send the invoices for the tax authority to grant a code;

b) Business entities, other organizations, household businesses and individual businesses using authenticated e-invoices through an electronic invoice service provider shall access the website of the electronic invoice service provider, or use the unit’s electronic invoicing software, to issue invoices for the sale of goods and provision of services; digitally sign the issued invoices; and send the invoices through the electronic invoice service provider for the tax authority to grant a code.

2. Invoice code assignment

a) An invoice to be authenticated by the tax authority must meet the following requirements:

a.1) Full particulars on the electronic invoice as prescribed in Article 10 of this Decree;

a.2) The correct format for the electronic invoice as stipulated by the Minister of Finance;

a.3) The correct registration information as stipulated by the Minister of Finance;

a.4) That it does not fall within the cases of suspension of use of authenticated e-invoices as stipulated by the Minister of Finance.

b) The invoice code assignment system of the Tax Department automatically grants the invoice code and returns the invoice code-granting result to the sender.

3. Business entities, other organizations, household businesses and individual businesses selling goods and providing services are responsible for sending the electronic invoice granted a code by the tax authority to the buyer. The method of sending and receiving invoices shall be carried out according to the agreement between the seller and the buyer, ensuring conformity with the law on electronic transactions.

Article 13. Issuance of unauthenticated electronic invoices

An enterprise shall use software to issue electronic invoices when selling goods and providing services, digitally sign the electronic invoices, and send them to the buyer electronically according to the agreement between the seller and the buyer, ensuring conformity with the law on electronic transactions.

Article 14. Handling of incidents

1. Where a seller of goods or provider of services using authenticated e-invoices encounters an incident resulting in the inability to use authenticated e-invoices, it shall contact the tax authority or the service provider for support in handling the incident. During the period of handling the incident, if the seller of goods or provider of services needs to use authenticated e-invoices, it shall go to the tax authority to use authenticated e-invoices.

2. Incidents from the code-granting system of the tax authority

Where the electronic invoice code assignment system of the tax authority encounters a technical incident resulting in interruption of the code granting, the Tax Department is responsible for: activating the backup system to ensure continuity of the code-granting operation; making a public announcement on the website of the Tax Department the scope of impact, the start time and the expected recovery time; and, where necessary, authorizing a qualified electronic invoice service provider to carry out the code granting as prescribed.

3. Where the incident is due to an error in the technical infrastructure system of the electronic invoice service provider, the electronic invoice service provider is responsible for notifying the seller and cooperating with the Tax Department to obtain timely support. The electronic invoice service provider must resolve the incident as quickly as possible and take measures to support the seller in issuing electronic invoices to send to the tax authority for code granting in the shortest time.

4. Where the Tax Administration Information System encounters a technical error and has not yet received the unauthenticated electronic invoice data, the Tax Department is responsible for giving notice on the Website of the Tax Department. During this period, business entities, other organizations and electronic invoice service providers shall temporarily not transmit the unauthenticated invoice data to the tax authority.

Within 2 working days from the date the Tax Department gives notice that the Tax Administration Information System has resumed normal operation, business entities, other organizations and electronic invoice service providers shall transmit the invoice data to the tax authority.

5. In a force majeure event as prescribed in Clause 21 of Article 4 of the Law on Tax Administration No. 108/2025/QH15, comprising war, riots or strikes requiring the cessation or suspension of production and business, or a risk not attributable to the subjective cause or responsibility of the seller, such that the seller or the tax authority cannot issue, grant a code for or transmit the electronic invoice data on time:

a) Within 3 working days from the date the incident is resolved, the seller may issue and send the electronic invoices to the tax authority;

b) The seller is responsible for making accounting book entries on the purchase and sale transaction and retaining documents proving the force majeure event as prescribed.

6. The issuance and sending of invoices and the transmission of invoice data beyond the time limit due to the above causes are determined to be a force majeure event as prescribed by the law on tax administration.

Article 15. Responsibilities of sellers of goods and providers of services using authenticated e-invoices

1. Managing the usernames and passwords of the accounts granted by the tax authority.

2. Creating electronic invoices to send to the tax authority for code granting, and bearing legal responsibility for the lawfulness and accuracy of the electronic invoices.

3. Sending the authenticated e-invoice to the buyer upon receiving the authenticated e-invoice; and, at the end of the day, sending the electronic invoice data generated from the POS system to the tax authority, except that for the provision of services prescribed at Point r of Clause 4 of Article 9 of this Decree, the method and timing of transmitting electronic data shall comply with Point a.2 of Clause 3 of Article 16 of this Decree.

Article 16. Responsibilities of sellers of goods and providers of services using unauthenticated electronic invoices

1. Managing the usernames and passwords of the accounts granted by the tax authority.

2. Creating electronic invoices to send to the buyer, the tax authority and the electronic invoice service provider, and bearing legal responsibility for the lawfulness and accuracy of the electronic invoices issued.

3. Transmitting the issued electronic data to the tax authority through the Tax Administration Information System (transmitting directly or sending through an electronic invoice service provider)

a) The method and timing of transmitting electronic data

a.1) The method of transmitting electronic invoice data according to the Consolidated Statement of Electronic Invoice Data as stipulated by the Minister of Finance for the following cases:

a.1.1) Providing services in the sectors of: postal services, telecommunications, insurance, banking and finance, air transport, securities, crypto-assets and transactions on carbon exchanges;

a.1.2) Selling goods that are electricity or water, if there is information on the customer code or tax identification number of the customer;

a.1.3) Selling goods and providing services of foreign organizations that conduct business and provide services through e-commerce platforms and other digital platforms in Vietnam.

a.2) The method of transmitting the database of detailed information on transactions arising according to the Statement of Detailed Transaction Information as stipulated by the Minister of Finance, applicable to the services prescribed at Point r of Clause 4 of Article 9 of this Decree.

The seller shall prepare the Consolidated Statement of Electronic Invoice Data for the sale of goods and provision of services, and the Statement of Detailed Transaction Information arising during the month or quarter (counted from the first day of the month or quarter to the last day of the month or quarter), using the form stipulated by the Minister of Finance, to send to the tax authority no later than the deadline for submitting the value-added tax return as prescribed by the law on tax administration.

Where a large number of invoices arises, the Consolidated Statement of Electronic Invoice Data and the Statement of Detailed Transaction Information shall be split according to the standard data format of the tax authority in order to meet the requirements for sending and receiving data over the transmission line;

a.3) The method of transmitting the full particulars of the invoice applies to cases of selling goods and providing services not falling within the provisions at Point a.1 of this Clause.

After fully preparing the particulars on the invoice as prescribed, the seller shall send the invoice to the buyer and at the same time send the invoice to the tax authority no later than the next working day from the time of invoice issuance.

b) A business entity shall transmit the electronic invoice data to the tax authority in the standard data format by direct sending (for cases meeting the requirements on the data connection standard) or by sending through an electronic invoice service provider.

b.1) The form of direct sending

Where the seller is a business entity that meets the following criteria, the seller shall transmit the electronic invoice data to the tax authority by direct sending:

b.1.1) A business entity using on average 1,000,000 invoices or more per month (calculated according to the average number of invoices of the immediately preceding year), that has an information technology system meeting the requirements on the standard data format and needs to transmit electronic invoice data by direct sending to the tax authority, shall send a written document together with documentation meeting the technical conditions to the Tax Department;

b.1.2) A business entity organized in a parent-subsidiary company model, which has developed a centralized invoice data management system at the parent company and needs the parent company to transmit all electronic invoice data, including the data of the subsidiary companies, to the tax authority through the Tax Administration Information System, shall send an accompanying list of subsidiary companies to the Tax Department to carry out the technical connection;

b.2) The form of sending through an electronic invoice service provider

Business entities not falling within the case referred to at Point b.1 of this Clause shall sign a contract with an electronic invoice service provider so that the electronic invoice service provider provides the service of transmitting the electronic invoice data to the tax authority.

4. Storing and maintaining the integrity of all electronic invoices; and complying with the provisions of law on maintaining the safety and security of the electronic data system.

5. Complying with inspections, examinations and audits of the tax authority and competent agencies as prescribed by law.

6. A business establishment selling goods with value-added tax refund shall issue an invoice-cum-value-added tax refund declaration in the standard data format stipulated by the Minister of Finance and send it to the Tax Administration Information System as prescribed.

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 right to:

a) Use electronic invoices as prescribed in Article 6 of this Decree;

b) Use lawful invoices to serve business activities;

c) Request the owner of the e-commerce platform or digital platform to provide buyer information, information related to the transaction, the time of delivery and confirmation of the order completion status on the system, so that the seller issues an electronic invoice as prescribed for cases of selling goods and providing services through the e-commerce platform or digital platform;

d) File complaints and lawsuits against organizations and individuals committing acts of infringing the rights to create, issue and use lawful invoices.

2. Organizations and individuals selling goods and providing services have the obligation to:

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

b) Manage the invoice-creation activities as prescribed in this Decree;

c) Register the use of electronic invoices as stipulated by the Minister of Finance, and transmit the electronic invoice data to the tax authority in the case of using unauthenticated electronic invoices or electronic invoices generated from POS systems as prescribed;

d) Publicly disclose to buyers of goods and services the method of looking up and receiving the original file of the seller’s electronic invoice.

Article 18. Rights and responsibilities of buyers of goods and services

1. Buyers of goods and services have the right to:

a) Request the seller to issue and deliver a lawful invoice when purchasing goods and services (except cases of exemption from use of electronic invoices);

b) Provide accurate information necessary for the seller to issue the invoice;

c) Look up and receive the original file of the seller’s electronic invoice;

d) Use lawful invoices provided by the seller to:

d.1) Confirm the transaction of purchase and sale of goods and provision of services;

d.2) Serve as evidence of the right to use or ownership of goods and services, or to receive compensation for damage as prescribed by law;

d.3) Register the right to use or ownership, and declare taxes and settle payments from the state budget as prescribed by law;

d.4) Participate in the invoice-use incentive programs organized by sellers that are business entities, or by the tax authority.

2. Invoices requested by the buyer and received from the seller are the basis for determining the tax obligation of the seller to the state budget, contributing to greater transparency of the economy and the effectiveness of tax administration.

3. Buyers of goods and services are responsible for:

a) Using invoices for proper purposes;

b) Providing the information on the invoice to competent agencies upon request.

Article 19. Responsibilities of organizations authorized to issue electronic invoices

1. Organizations and individuals authorized to issue electronic invoices are responsible for:

a) Issuing electronic invoices within the authorized scope and ensuring faithful representation of the economic substance of the business transaction arising between the authorizing party and the buyer; the electronic invoice issued by the authorized organization must fully present the information of the authorizing party as the seller; the electronic invoice must comply with the provisions of law on electronic invoices, including the data format, digital signature, timing of invoice issuance and the particulars on the invoice;

b) Sending the electronic invoices to the tax authority as prescribed;

c) Storing and retaining the electronic invoices as prescribed by law;

d) Maintaining the safety and confidentiality of the invoice data and the information of the authorizing party and the buyer;

dd) Not using the invoice data for purposes other than within the authorized scope, unless otherwise provided by law;

e) Cooperating with the authorizing party in adjusting, replacing or cancelling invoices upon detection of errors;

g) Providing full and timely information and data related to invoices at the request of the competent regulatory agency.

2. The owner of the e-commerce platform or digital platform is responsible for providing buyer information, information related to the transaction, the time of delivery and confirmation of the order completion status on the system, so that the seller issues an electronic invoice as prescribed for cases of selling goods and providing services through the e-commerce platform or digital platform.

Article 20. Obligations and responsibilities of electronic invoice and electronic record service providers

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

a) Obligations:

a.1) Providing solutions for issuing, transmitting, storing and processing electronic invoice data, authenticated e-invoices generated from POS systems, and electronic records; and transmitting electronic invoice and electronic record data to the tax authority. Where the electronic invoice and electronic record service provider is not yet an organization transmitting and storing electronic invoice and electronic record data with the tax authority, it shall transmit the electronic invoice and electronic record data to the tax authority by using the service of an organization transmitting and storing electronic invoice and electronic record data with the tax authority;

a.2) Transmitting and receiving electronic invoices and electronic records on time and intact, and storing the transmission and receipt results between the parties to the transaction;

b) Responsibilities:

b.1) Publicly announcing the operating method and service quality on the organization’s website introducing the service;

b.2) Maintaining the confidentiality of electronic invoice and electronic record information;

b.3) Notifying the service purchaser of the plan to terminate or suspend the provision of the service, and the handling measures, at least 30 days in advance to protect the interests of service users;

b.4) Performing other responsibilities as agreed with service users.

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

a) Obligations:

a.1) Providing the service of transmitting and storing electronic invoice and electronic record data with the Tax Department after receiving them from service users (including organizations providing solutions for issuing electronic invoices and electronic records that have not yet connected with the Tax Department);

a.2) Granting codes of the tax authority in the case where the tax authority gives notice of authorization; and providing authenticated e-invoices and electronic records to the entities exempt from service charges as entrusted by the tax authority;

b) Responsibilities:

b.1) Establishing a data transmission connection channel to the Tax Department, maintaining continuity, security and safety;

b.2) Publicly announcing the operating method and service quality on the organization’s website introducing the service;

b.3) Maintaining the confidentiality of electronic invoice and electronic record information;

b.4) Promptly notifying the Tax Department of matters affecting the provision of the service of transmitting and storing electronic invoice and electronic record data with the tax authority; and cooperating with the Tax Department in handling problems arising during implementation;

b.5) Notifying the Tax Department and service users of the plan to terminate or suspend the provision of the service, and the handling measures, at least 30 days in advance to cooperate in implementation and protect the interests of service users;

b.6) Performing other responsibilities as agreed with the Tax Department and service users.

Article 21. Responsibilities of tax authorities in the management of invoices and records

1. The Tax Department is responsible for:

a) Developing a database on electronic invoices and electronic records to serve tax administration, to serve the state management of other state agencies (police, market surveillance, border guards and relevant agencies), and to serve the needs for verification and reconciliation of invoices of business entities, household businesses and individual businesses;

b) Announcing the types of invoices and records that have been issued, reported lost or are no longer valid for use.

2. The supervisory tax authority is responsible for:

a) Managing the registration of the use of electronic invoices and electronic records of business entities, household businesses and individual businesses within its area;

b) Examining the registration, use, retention and storage of electronic invoices and electronic records within its area;

c) Granting electronic invoices for each transaction to the entities within the cases eligible for the grant of electronic invoices as prescribed in Clause 2 of Article 6 of this Decree, within the scope of the delegated tax administration;

d) Managing the electronic stamp data, with the retention period carried out as prescribed.

3. Tax authorities, relevant regulatory agencies, and organizations and individuals selling goods and providing services are responsible for carrying out measures of propagation, guidance and creating enabling conditions to enable consumers to exercise their rights and responsibilities regarding invoices.

Chapter III

ELECTRONIC RECORDS

Article 22. Types of records

1. Records in the field of the administration of taxes, fees and charges of the tax authority comprise:

a) Personal income tax deduction records;

b) Receipts for the collection of taxes, fees and charges.

2. Where, in the course of the administration of taxes, fees and charges as prescribed by the Law on Tax Administration, other types of records are required, the Minister of Finance is responsible for stipulating and guiding the implementation.

Article 23. Particulars of records

1. For personal income tax deduction records

a) The name of the tax deduction record; the form symbol of the tax deduction record, the symbol of the tax deduction record, and the serial number of the tax deduction record;

b) The name, address and tax identification number of the organization or individual paying the income;

c) The name, address, phone number and tax identification number of the individual receiving the income (if the individual already has a tax identification number), or the personal identification number;

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

dd) The income item, the time of payment of income, the total taxable income, the compulsory insurance contributions; the charitable, humanitarian and study-promotion contributions; and the tax amount already deducted;

e) The date, month and year of issuance of the tax deduction record;

g) The full name and signature of the income payer.

Where an electronic personal income tax deduction record is used, the signature on the electronic record is a digital signature.

2. For receipts

a) The name of the receipt;

b) The form symbol of the receipt and the symbol of the receipt shall comply with the regulations of the Minister of Finance;

c) The receipt number is the serial number presented on the receipt for the collection of taxes, fees and charges. The receipt number is written in Arabic numerals with a maximum of 8 digits. For electronic receipts, the electronic receipt number starts from number 1 on January 1 or on the date of first use of the electronic receipt, and ends on December 31 each year.

d) The name and tax identification number of the organization collecting taxes, fees and charges;

dd) The names of the types of tax, fee and charge collections, and the amount presented in numerals and in words;

e) The date, month and year of issuance of the receipt;

g) The digital signature of the organization collecting taxes, fees and charges;

The particulars on the receipt must match the description of the arising business transaction.

h) The receipt is presented in Vietnamese. Where a foreign language needs to be added, the foreign-language part shall be placed on the right in parentheses "( )" or immediately below the line of Vietnamese text, in a font size smaller than the Vietnamese text.

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

The currency on the receipt is Vietnamese dong. Where the fees and charges payable are prescribed by law to be collected in a foreign currency, they may be collected in the foreign currency or in Vietnamese dong on the basis of conversion from the foreign currency to Vietnamese dong at the exchange rate prescribed in the Government’s Decree No. 362/2025/ND-CP elaborating a number of articles and measures for organizing and guiding the implementation of the Law on Fees and Charges.

In addition to the mandatory information prescribed in this Clause, the organization collecting taxes, fees and charges may create additional information, including creating a logo, a decorative image or advertising in conformity with the provisions of law, without obscuring or blurring the mandatory particulars presented on the receipt. The font size of the additional information must not be larger than the font size of the mandatory particulars presented on the receipt.

3. The display template of electronic records shall follow the guidance in the Government’s Decree No. 347/2025/ND-CP on administrative procedures in the field of the State Treasury, and its implementing guidance documents.

Article 24. Timing of record issuance

1. At the time of deducting personal income tax, and at the time of collecting taxes, fees and charges, the organization deducting personal income tax and the organization collecting taxes, fees and charges must issue records and receipts to deliver to the payers of taxes, fees and charges, except the cases prescribed in Clauses 2, 3 and 4 of this Article.

2. Where an individual authorizes tax finalization, the organization deducting personal income tax is not required to issue a personal income tax deduction record.

3. For an individual who does not sign a labor contract or who signs a labor contract of under 3 months, the organization or individual paying the income shall issue a tax deduction record for each tax deduction, or issue a single deduction record for multiple tax deductions in a tax year at the request of the individual. For an individual who signs a labor contract of 3 months or more, the organization or individual paying the income shall issue only one tax deduction record in a tax year.

4. For income of individual investors arising from activities of transferring securities, investing capital, transferring crypto-assets, transferring gold bullion, income from royalties, franchising, income from winning prizes, inheritance and gifts, where such income has already been subject to deduction and payment of personal income tax at source by the paying organization or the tax-deducting organization, the paying organization or the tax-deducting organization is not required to issue a personal income tax deduction record.

5. The time of digital signing on the record is the time when the organization or individual deducting personal income tax, or the organization collecting taxes, fees and charges electronically, uses the digital signature to sign on the electronic record, displayed in the day-month-year format of the Gregorian calendar.

Article 25. Authorization to issue receipts

1. An organization collecting taxes, fees and charges may authorize a third party to issue receipts. The authorization between the authorizing party and the authorized party must be in writing, and at the same time a notice must be sent to the tax authority directly managing the authorizing party and the authorized party no later than 3 days before the authorized party issues receipts. The registration of the use of electronic receipts shall comply with the regulations of the Minister of Finance.

2. The particulars of the authorization document must fully record the information on the authorized receipt (the form, type, symbol and quantity of receipts (from number... to number...)); the purpose of authorization; the term of authorization; and the method of authorization.

3. The authorizing party and the authorized party are responsible for posting, at the premises of the organization collecting taxes, fees and charges, full information on the authorized receipt, the purpose of authorization and the term of authorization based on the signed authorization document, bearing the name, signature and seal (if any) of the representative of the authorizing party for the authorized party.

4. An issued authorized receipt must present the name of the fee- and charge-collecting organization (the authorizing party), is not required to bear the digital signature of the authorizing party, and must present the name and address of the authorized party.

5. Where an organization collecting taxes, fees and charges has multiple affiliated units directly collecting fees, or multiple authorized establishments, it must have a plan to allocate to each establishment throughout the system, to each affiliated unit and each authorized establishment. The affiliated units and authorized establishments must use the receipts in order from the smallest number to the largest number within the range of receipts allocated.

6. The authorized party is responsible for issuing authorized receipts in accordance with actual arising, according to the agreement with the authorizing party, and for transmitting the electronic receipt data to the tax authority directly managing it, or through a service provider to transmit the electronic receipt data to the tax authority directly managing it.

7. Where the authorization is terminated before its term, the two parties must confirm this in writing, and at the same time notify the tax authority and post it at the premises of the collection of taxes, fees and charges.

Article 26. Methods of issuing electronic records

1. Electronic records are issued directly on the Tax Administration Information System, or through a service provider, or on the unit’s electronic record software.

2. A record issued in accordance with Article 23 is a lawful record for payment, accounting and financial settlement.

Where it is not in accordance with Article 23, it has no payment value and may not be used for accounting or financial settlement.

3. The issuance of electronic records must ensure the full and accurate reflection of the transaction arising; and must comply with the provisions of the law on electronic transactions, the law on accounting, and the law on taxes, fees and charges.

Article 27. Connection and transmission of electronic record data

1. Organizations collecting taxes, fees and charges, organizations responsible for deducting tax, organizations authorized to issue receipts, and electronic record service providers are responsible for connecting, transmitting and receiving electronic record data with the tax authority through the Tax Administration Information System or an intermediary system as prescribed.

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

a) Information safety and data security as prescribed by law;

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

c) The ability to retrieve and cross-check data upon the request of the tax authority.

3. Where the electronic information system encounters a technical incident resulting in the inability to connect and transmit data on time, the relevant organizations and individuals must promptly notify the tax authority and transmit the data within 3 working days after the incident is resolved.

Article 28. Cases of using electronic record services free of charge

1. The cases of using electronic record services free of charge comprise:

a) Household businesses and individual businesses employing fewer than 10 employees and not falling within the cases of using electronic invoices; and household businesses and individual businesses within the cases of using electronic invoices free of charge as prescribed in Article 11 of this Decree;

b) Where an organization or individual paying income is not within the entities subject to the application of electronic invoices, and where an organization or individual paying income uses electronic invoices free of charge as prescribed in Article 11 of this Decree, they may use electronic personal income tax deduction records free of charge through the Tax Administration Information System or through an electronic invoice service provider entrusted by the Tax Department to provide the service.

The Tax Department shall carry out, or entrust an electronic record service provider to carry out, the provision of electronic records free of charge to the above-mentioned entities.

2. The organizations and individuals prescribed in Clause 1 of this Article may register, and change registration information for, the use of electronic records through the Tax Administration Information System as stipulated by the Minister of Finance.

3. The State shall secure funding for the tax authority to organize the free provision of electronic record services to the entities prescribed in Clause 1 of this Article in accordance with the law on the state budget.

4. Where a taxpayer uses electronic record services provided by a service provider outside the Tax Administration Information System, the service fees shall be agreed upon by the parties in accordance with law.

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

1. Managing the usernames and passwords of the accounts granted by the tax authority.

2. Creating electronic personal income tax deduction records and electronic receipts for the collection of taxes, fees and charges to send to the persons subject to personal income tax deduction and the payers of taxes, fees and charges, and bearing legal responsibility for the lawfulness and accuracy of the electronic records issued.

3. Transmitting the electronic record data to the tax authority

a) Transmitting electronic personal income tax deduction record data

After fully preparing the particulars on the electronic personal income tax deduction record, the tax-deducting organization or individual shall send it to the person subject to tax deduction, and at the same time send it to the tax authority on the same day the record is issued.

The tax-deducting organization or individual shall transmit the electronic personal income tax deduction record data to the tax authority in the standard data format through an electronic invoice service provider; a personal income tax deduction organization that is an organization connected to transmit electronic invoice data by direct sending to the tax authority shall transmit the personal income tax deduction record data through the Tax Administration Information System; an organization or individual paying income that is not within the entities subject to the application of electronic invoices, and an organization or individual paying income that uses authenticated e-invoices free of charge as prescribed in Article 11 of this Decree, may choose to transmit the electronic personal income tax deduction record data through the Tax Administration Information System or through an electronic invoice service provider entrusted by the Tax Department to provide the electronic personal income tax deduction record service;

b) An organization collecting taxes, fees and charges electronically, or an organization authorized to issue receipts, shall, after fully preparing the particulars on the electronic receipt to send to the payers of taxes, fees and charges, send it to the tax authority according to the consolidated statement of electronic receipt data using the form stipulated by the Minister of Finance on the day the receipt is issued (except customs fees; charges on goods, luggage and means of transport in transit) as prescribed by the law on tax administration.

4. Storing and maintaining the integrity of all electronic records; and complying with the provisions of law on maintaining the safety and security of the electronic data system.

5. Complying with the examination and reconciliation of the tax authority and competent agencies as prescribed by law.

Article 30. Responsibilities of customs authorities in the management of electronic records

1. The Customs Department is responsible for:

a) Developing a database on electronic records to serve tax administration and the state management of other state agencies;

b) Announcing the types of records that have been issued, reported lost or are no longer valid for use.

2. The Regional Sub-Department of Customs is responsible for:

a) Managing the creation and issuance of records of organizations that have registered the creation and issuance of records with the customs authority within its management area;

b) Examining the creation, issuance and use of records within its area;

c) Monitoring and examining the destruction of records as prescribed by the Ministry of Finance within its area.

Chapter IV

DEVELOPMENT AND LOOKUP OF ELECTRONIC INVOICE AND ELECTRONIC RECORD INFORMATION

Section 1. DEVELOPMENT OF ELECTRONIC INVOICE AND ELECTRONIC RECORD INFORMATION

Article 31. General rules

1. The information system on invoices and records must be developed and managed in a unified manner from the central to the local level; and must comply with the standards and technical regulations on information technology.

2. The database of invoices and records must ensure timely service to tax administration and other state management; meet the requirements of socio-economic development; and maintain safety, security and national security.

3. The information and data on invoices and records shall be collected, updated and maintained, ensuring accuracy, truthfulness and objectivity.

4. The development, management, utilization and updating of the database of invoices and records must ensure accuracy, rigor, objectivity and timeliness.

5. The database of invoices and records shall be developed and connected and shared in the electronic environment to serve the management, utilization, provision and use of information and data conveniently and effectively.

6. The utilization and use of information and data on invoices and records must be for proper purposes and comply with the provisions of law.

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

Article 32. Development of information technology infrastructure and software systems serving the management, operation and utilization of the electronic invoice and electronic record information system

1. The information technology infrastructure for electronic invoices and electronic records comprises a set of computing devices (servers and workstations), the transmission line system, network connection devices, network security and safety devices (or software) and databases, storage devices, peripheral devices and auxiliary devices, and the local area network.

2. The software system for managing, operating and utilizing the electronic invoice and electronic record information system comprises: the operating system, the database management system and application software.

Article 33. Development, collection, processing and management of the information system on electronic invoices and electronic records

1. Development of the information system on invoices and records

a) The database of invoices and records is a collection of invoice and record information data that is arranged and organized for access, utilization, management and updating through electronic means;

b) The database of invoices and records managed by the tax authority shall be developed by the Tax Department and the State Treasury in cooperation with relevant units, in conformity with the Vietnam e-Government Architecture Framework, and comprises the following particulars: registration for the use of information; notification of cancellation of invoices and records; information on electronic invoices that the seller is responsible for sending to the tax authority, and information on records sent to the tax authority; and tax declaration information related to invoices and records.

2. Collection and updating of information on invoices and records

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

3. Processing of information on invoices and records

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

a) Inspecting and assessing compliance with the regulations and processes in the collection of information and data;

b) Inspecting and assessing the legal basis and the reliability of the information and data;

c) Consolidating, arranging and classifying information and data in conformity with the prescribed particulars;

d) For information and data updated from a specialized database, the agency managing that specialized database is responsible for ensuring the accuracy of the information and data.

4. Management of the information system on invoices and records

The Tax Department is responsible for managing the information system on invoices and records in accordance with the following provisions:

a) Developing, managing, operating and utilizing the information system on invoices and records, and performing public services on electronic invoices and electronic records if necessary;

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

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

d) Developing and promulgating regulations on access authorization to the information system on invoices and records; and managing the connection, sharing and provision of data with the databases of central and local ministries, sectors and agencies;

dd) Taking charge and cooperating with relevant units in developing the software in the information system on invoices and records.

Section 2. LOOKUP, PROVISION AND USE OF ELECTRONIC INVOICE INFORMATION

Article 34. Rules for the lookup, provision and use of electronic invoice information

1. The lookup, provision and use of electronic invoice information is applied to carry out tax procedures, bank payment procedures and other administrative procedures; and to verify the legality of goods in circulation on the market.

2. The lookup and provision of electronic invoice information must ensure completeness, accuracy and timeliness, and be directed to the appropriate entities.

3. The use of the electronic invoice information provided must be for proper purposes, serving the operational functions and duties according to the functions and tasks of the information user; and must at the same time comply with the provisions of law on the protection of state secrets.

Article 35. Lookup of electronic invoice information serving the inspection of goods in circulation on the market

1. When inspecting goods in circulation on the market, for cases of using electronic invoices, the regulatory agency and the competent person shall access the Tax Administration Information System to look up information on electronic invoices to serve management requirements, and shall not require the provision of paper invoices. The relevant agencies are responsible for using devices to access and look up electronic invoice data.

2. In a force majeure event due to an incident or natural disaster affecting access to the Internet and resulting in the inability to look up invoice data, the regulatory agency and the competent person conducting the inspection shall take appropriate measures to look up electronic invoice information.

Article 36. Entities providing and using electronic invoice information

1. The Tax Department is the unit providing electronic invoice information in response to requests of central-level state management agencies and organizations. Provincial and municipal tax offices and grassroots tax offices shall provide information in response to requests of management agencies and organizations of the same level.

2. The parties using electronic invoice information comprise:

a) Business entities, other organizations, household businesses and individual businesses that are sellers of goods and providers of services, parties authorized to issue invoices, and organizations and individuals that are buyers of goods and services;

b) Regulatory agencies that use electronic invoice information to carry out administrative procedures as prescribed by law; to inspect the lawfulness of goods in circulation on the market; and to serve legal proceedings, inspection, examination and audit activities;

c) Credit institutions that use electronic invoice information to carry out tax procedures and bank payment procedures;

d) Electronic invoice service providers;

dd) Organizations that use personal income tax deduction electronic record information;

e) Foreign tax administration authorities, in conformity with the international treaties on taxation to which the Socialist Republic of Vietnam is a member;

g) Organizations authorized by business entities, household businesses and individual businesses that are sellers of goods and providers of services in accordance with the civil law.

Article 37. Forms of extraction and use of electronic invoice information on the Tax Administration Information System

1. Information users that are business entities, household businesses and individual businesses being sellers of goods and providers of services, or parties authorized to issue invoices; and organizations and individuals being buyers of goods and services, shall extract information from electronic invoices according to the information particulars from the Tax Administration Information System.

2. Information users that are regulatory agencies, credit institutions, electronic invoice service providers, and organizations authorized by business entities, household businesses and individual businesses being sellers of goods and providers of services in accordance with the civil law shall look up and use electronic invoice and electronic record information according to the scope, timeframe, responsibilities and access rights to the Tax Administration Information System specified in a mutually agreed instrument between the two parties, or in the form of a direct query service with the Tax Administration Information System.

The information user is responsible for assigning a focal point to register the use of electronic invoice information (hereinafter referred to as the registration focal point) and notifying the Tax Department in writing or by electronic document. Where information is used in the form of a direct query service with the Tax Administration Information System, it must satisfy the criteria applicable to organizations providing the service of receiving, transmitting and storing electronic invoice data.

3. The Tax Department and provincial and municipal tax offices shall grant a maximum of 2 accounts for the extraction and use of electronic invoice information to users of management agencies and organizations of the same level, according to the document between the parties.

4. The Minister of Finance shall guide the provision and lookup of electronic invoice information; the new registration, supplementation of registration information, and revocation of accounts for accessing the Tax Administration Information System; and the termination of the forms of provision and use of electronic invoice information.

Article 38. Responsibilities of tax authorities

1. Developing, deploying, managing and operating the Tax Administration Information System, specifically:

a) Enabling organizations and individuals to access conveniently; providing an easy-to-use search tool that returns accurate and relevant results;

b) Ensuring that the format of information and data conforms to the standards, technical regulations and provisions so that it can be easily downloaded, quickly displayed and printed by common electronic means;

c) Maintaining the continuous and stable operation of the system and maintaining information safety;

d) Taking charge of guiding the use and supporting the operation of the system.

2. Managing the registration of the use of electronic invoice and electronic record information of information users.

3. Where the provision of electronic invoice and electronic record information is suspended, the Tax Department shall give notice on the Website of the Tax Department for electronic invoices to the information users. The particulars of the notice must clearly state the expected period for the resumption of the information provision activities.

Article 39. Responsibilities of information users

1. Using electronic invoice information for proper purposes, serving the professional operations according to the functions and tasks of the information user, and in accordance with the provisions of law on the protection of state secrets. For information collected from the tax authority, the information user shall not provide the information to a third party without the consent of the tax authority providing the information or the account.

2. Providing adequate technical means and equipment to maintain the lookup, connection and use of electronic invoice information.

3. Registering to be granted the right to access, extract and use electronic invoice information.

4. Managing and maintaining the confidentiality of the account information for accessing the Tax Administration Information System.

Article 40. Responsibilities for sharing and connecting electronic invoice information and data

1. Business entities that produce and conduct business in the following sectors: electricity; petroleum; postal services and telecommunications; air, road, rail, sea and inland waterway transport; clean water; banking and finance; insurance; healthcare; e-commerce business; supermarket business; and commerce, shall issue electronic invoices and provide electronic invoice data in the standard data format.

2. Credit institutions and payment service providers shall provide electronic data on payment transactions through the accounts of organizations and individuals upon the written request of the tax authority; the provision of customer information shall comply with the law on banking.

3. Organizations and individuals producing or importing products subject to special consumption tax that are within the entities using stamps as prescribed by law shall affix the QR codes to products manufactured in Vietnam prior to domestic sale, or for products manufactured abroad upon importation, to ensure the connection of information on the printing and use of stamps and electronic stamps between the producing or importing organization and the tax authority. Information on the printing and use of electronic stamps is the basis for issuing, managing and developing the database of electronic invoices. The entities using stamps are responsible for paying the costs of printing and using stamps as prescribed by the Minister of Finance.

4. The following organizations and units: market surveillance agencies, the Land Administration Department, the Department of Geology and Minerals of Vietnam, police, transport, healthcare and other relevant agencies, shall connect and share the necessary relevant information and data in the field of management of their unit with the Tax Department to develop the database of electronic invoices.

Article 41. Rewarding consumers who report sellers that fail to issue and deliver electronic invoices

1. A consumer who reports a seller that fails to issue and deliver an electronic invoice when selling goods and providing services shall be eligible for a reward upon meeting the following conditions:

a) Providing truthful, accurate and timely information; and sufficient information to determine the time, place and person committing the violation;

b) The information reflects the actual arising, with sufficient basis for the tax authority to determine the nature and severity of the violation and to carry out inspection and verification;

c) On the basis of the information reflected and provided, the tax authority has issued a decision on the sanctioning of administrative violations concerning taxes and invoices in accordance with the law on tax administration.

2. The reported information comprises:

a) Information on the seller of goods and provider of services (name, address or tax identification number) and one of the following pieces of information:

a.1) Information on the transaction of goods and services;

a.2) Information on the act of failing to issue and deliver an invoice;

a.3) Documents and evidence related to the transaction giving rise to the violation of the seller (if any);

b) The contact information of the reporting consumer, comprising: name, phone number and personal identification number.

3. A consumer shall report the act of a seller failing to issue and deliver an electronic invoice through one of the following forms:

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

b) Through the National Public Service Portal;

c) Through the official email or the electronic information receipt system of the tax authority;

d) Submitting directly at the premises of the tax authority or in writing as prescribed.

4. Rules for determining rewards

a) The reward shall be granted on the basis of the results of verification and handling by the tax authority and the decision on the sanctioning of administrative violations concerning taxes and invoices in accordance with the law on tax administration;

b) Ensuring publicity, transparency and the correct entity, and at the same time maintaining the confidentiality of the information provider as prescribed;

c) Each case shall be considered for a reward only once. Where multiple persons jointly provide information on the same violation, the reward shall be considered for the first information provider or the person with the most complete and valuable information as confirmed by the tax authority.

5. The reward expenditure for a consumer who provides information reflecting the act of failing to issue and deliver an invoice for a single case shall not exceed 10% of the amount of the administrative sanction, up to a maximum of 10,000,000 VND per case. The Minister of Finance shall stipulate the reward levels, and the forms, procedures for rewarding, and the management and use of the funding.

Article 42. Funding for implementation

The funding for carrying out the lookup, provision and use of electronic invoice information of regulatory agencies as prescribed in this Decree shall be allocated from the state budget on the basis of the annual funding estimate approved for the agencies and units in accordance with law.

Chapter V

IMPLEMENTATION PROVISIONS

Article 43. Entry into force

1. This Decree comes into force as of July 1, 2026.

2. From the effective date of this Decree, the following Decrees cease to be effective:

a) The Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records;

b) Article 1 of the Government’s Decree No. 41/2022/ND-CP dated June 20, 2022 on amendments to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records and the Government’s Decree No. 15/2022/ND-CP dated January 28, 2022 on tax exemption and reduction policies under the National Assembly’s Resolution No. 43/2022/QH15 on fiscal and monetary policies supporting the socio-economic recovery and development program;

c) The Government’s Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and records.

Article 44. Transitional provisions

1. The management and use of national reserve sales invoices when selling national reserve goods (paper invoices) shall comply with the law on the sale of national reserve goods. Where the Ministry of Finance gives notice of the conversion to the application of electronic national-reserve sales invoices, the units shall carry out the conversion as prescribed. When converting to the use of electronic national-reserve sales invoices, the national reserve sales invoices (paper invoices) not yet used up must be destroyed according to the procedures stipulated by the Minister of Finance.

2. Paper receipts in the self-printed or ordered-printed form under the provisions of Decree No. 123/2020/ND-CP dated October 19, 2020 that are not yet used up may continue to be used until the end of December 31, 2026. From January 1, 2027, all unused paper receipts must be destroyed according to the procedures stipulated by the Minister of Finance. Organizations using paper receipts must carry out the conversion to apply electronic receipts in the standard data format.

3. From the effective date of this Decree, the ordered-printed invoices of the tax authority cease to be valid for use. Tax authorities, business entities, organizations, household businesses and individual businesses that use ordered-printed invoices of the tax authority which are not yet used up must destroy the ordered-printed invoices of the tax authority according to the procedures stipulated by the Minister of Finance.

Article 45. Responsibilities for implementation

1. Ministers and heads of ministerial agencies shall, based on their assigned functions and tasks, organize the implementation of this Decree.

2. The Ministry of Finance is responsible for guiding and organizing the deployment of the electronic invoice solution.

3. The People’s Committees of provinces and centrally-affiliated cities shall direct the agencies and units within their areas to cooperate in the implementation of this Decree.

 

 

APPENDIX

PARTICULARS OF INVOICES (Enclosed with the Government’s Decree No. 254/2026/ND-CP dated June 30, 2026)

1. Invoice name, invoice symbol, and invoice form symbol.

a) The invoice name is the name of each type of invoice prescribed in Article 8 of this Decree, presented on each invoice, such as: VALUE-ADDED TAX INVOICE, VALUE-ADDED TAX INVOICE-CUM-TAX REFUND DECLARATION, VALUE-ADDED TAX INVOICE-CUM-RECEIPT, SALES INVOICE, PUBLIC-ASSET SALES INVOICE, STAMP, TICKET, CARD, NATIONAL RESERVE SALES INVOICE;

b) The invoice form symbol and the invoice symbol shall comply with the regulations of the Minister of Finance.

2. Invoice number

a) The invoice number is the serial number presented on the invoice when the seller issues the invoice. The invoice number is written in Arabic numerals with a maximum of 8 digits, starting from number 1 on January 1 or the date of first use of the invoice, and ending on December 31 each year, with a maximum of 99,999,999. Invoices are issued in continuous order from the smallest number to the largest number within the same invoice symbol and invoice form symbol.

Where a business organization has multiple sales establishments or multiple establishments simultaneously using one type of electronic invoice with the same symbol under the method of random extraction from a single electronic invoicing system, the invoices are issued in continuous order from the smallest number to the largest number according to the time when the seller digitally signs or electronically signs the invoice;

b) Where the invoice number is not issued according to the above rule, the electronic invoicing system must ensure the rule that it increases over time, that each invoice number is issued and used only once, and with a maximum of 8 digits.

3. Name, address and tax identification number of the seller

The invoice must present the name, address and tax identification number of the seller in accordance with the name, address and tax identification number stated in the enterprise registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax identification number notice, investment registration certificate, or cooperative registration certificate.

Where a household business or individual business is within the entities using electronic invoices and uses the tax identification number of the household business or individual business for all its stores, it must clearly present the name, code and address of the business location on the invoice; where an enterprise trades in petrol and oil, it must clearly present the code and address of the business location granted by the competent authority for each business location on the invoice.

For an authorized electronic invoice, the name, address and tax identification number of the authorizing party and the name, address and tax identification number of the authorized party shall be presented.

Where assets are auctioned for judgment enforcement, the invoice must present the name, address and tax identification number of the agency assigned to auction the assets, and the name, address and tax identification number of the seller.

4. Name, address and tax identification number, or the code of the budget-related unit, or the personal identification number of the buyer

a) Where the buyer is a business establishment (business entity, household business or individual business) with a tax identification number, the name, address and tax identification number of the buyer presented on the invoice must be recorded in accordance with the enterprise registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax identification number notice, investment registration certificate, or cooperative registration certificate; where the buyer provides the code of the budget-related unit, the name, address and code of the budget-related unit presented on the invoice is the granted code of the budget-related unit.

Where the name and address of the buyer are excessively long, on the invoice the seller may abbreviate certain common nouns such as: "Phuong" (ward) to "P", "Thanh pho" (city) to "TP", "Viet Nam" to "VN", or "Co phan" (joint stock) to "CP", "Trach nhiem huu han" (limited liability) to "TNHH", "khu cong nghiep" (industrial park) to "KCN", "san xuat" (production) to "SX", "Chi nhanh" (branch) to "CN", etc., but must ensure the full house number, street name, ward, commune, special zone, province and city so as to accurately identify the name and address of the enterprise and conform with the business registration and tax registration of the enterprise;

b) Where the buyer is a consumer who provides a name, address and personal identification number, the invoice must present the name, address and personal identification number (for a buyer who is a foreigner providing information to issue the invoice, the information on the address and personal identification number may be replaced by information on the passport number or entry-exit document and the nationality of the customer); where the buyer does not provide a name, address and personal identification number, the invoice shall clearly present "Sale to anonymous consumer”. For certain cases of selling goods and providing specific services to consumers who are individuals as prescribed in Point 9 of this Appendix, the invoice is not required to present the name, address and personal identification number of the buyer.

An invoice without buyer information, or an invoice issued to a consumer, has no value for a business entity, other agency or organization, household business or individual business to use for the purpose of cost accounting or tax finalization as prescribed by tax laws.

5. Name, unit of measurement, quantity and unit price of the goods and services; the amount exclusive of value-added tax, the value-added tax rate, the total amount of value-added tax by each type of tax rate, the total value-added tax amount, and the total payment amount inclusive of value-added tax.

a) Name, unit of measurement, quantity and unit price of the goods and services

a.1) Name of goods and services: The invoice must present the name of the goods and services transacted in Vietnamese in conformity with the provisions of law. Where goods of many different categories are sold, the name of the goods must be presented in detail for each category (for example: Samsung phones; food and beverage items (except cases of charging by set or by portion; etc.)).

Where the law provides for the identification of goods and services, the seller shall present the name of the goods and services on the invoice in accordance with the law on the identification of goods and services.

a.1.1) Where goods must be registered for the right to use or ownership, the invoice must present the characteristic numbers and symbols of the goods that the law requires upon registration (for example: the address, house grade, length, width and number of floors of a house).

Where the seller of an automobile or motorcycle issues an electronic invoice with the following full information: the full name of the buyer; the personal identification number or tax identification number (for organizations); the make, type of vehicle and year of manufacture; the chassis number and engine number; and the number of the Certificate of Technical Safety and Environmental Protection Quality (for imported vehicles) or the number of the Ex-factory Quality Inspection Slip (for domestically manufactured or assembled vehicles), this is the basis for the tax authority to determine and notify the registration fee payable;

a.1.2) For domestic road transport business, the invoice must present the license plate of the means of transport and the itinerary (departure point - destination). For a transport enterprise providing goods transport services on a digital platform or through e-commerce activities, it must present the name of the goods transported and the name, address, tax identification number or personal identification number of the consignor. For an enterprise providing transport or vehicle leasing services under a contract with a partner on a fixed route, the invoice need not present the license plate of the means of transport or the itinerary (departure point - destination).

Where a foreign language needs to be added, the foreign language shall be placed on the right in parentheses "( )" or immediately below the line of Vietnamese text in a font size smaller than the Vietnamese text. Where the goods and services transacted have prescribed codes of goods and services, the invoice must record both the name and the code of the goods and services;

a.2) Unit of measurement: The seller shall, based on the nature and characteristics of the goods, determine the name of the unit of measurement of the goods presented on the invoice according to the unit of measurement as prescribed by the law on measurement (for example: ton, quintal, yen, kg, g, mg, or luong, lang, piece, head, unit, box, can, carton, bag, package, tube, m3, m2, m). For services, the invoice is not required to have the "unit of measurement" particular, and the unit of measurement is determined according to each instance of service provision and the description of the services provided;

a.3) Quantity of goods and services: The seller shall record the quantity in Arabic numerals based on the unit of measurement mentioned above. Where specific types of goods and services are provided, such as electricity, water, and telecommunications services, information technology services, television services, postal and delivery services, banking, securities, crypto-assets, insurance, medical examination and treatment services, and other cases prescribed at Points a and b of Clause 4 of Article 9, the invoice may be issued together with a statement; the statement is retained together with the invoice to serve the inspection and reconciliation of competent agencies.

For goods and services used for promotion in accordance with the law on commerce, and goods and services used for giving, gifting or presenting in conformity with the provisions of law, the enterprise may issue a consolidated invoice for the transactions arising during the month or quarter in conformity with the value-added tax declaration period of the organization or individual selling the goods. The organization or individual selling the goods is responsible for ensuring that the issuance of the consolidated invoice fully and accurately reflects the transactions arising; retaining the detailed list of goods and services used for promotion, giving, gifting and presenting, and the related documentation; and providing information and documents serving tax administration upon the request of the competent authority. Where the customer requests the issuance of an invoice for each transaction, the seller must issue an invoice to deliver to the customer as prescribed.

The invoice must clearly record "accompanied by statement No..., dated...". The statement must have the name, tax identification number and address of the seller, the name of the goods and services, the quantity, unit price, and amount of the goods and services sold, the date of issuance, and the name and signature of the person preparing the statement. Where the seller pays value-added tax by the credit method, the statement must have the particulars "value-added tax rate" and "value-added tax amount". The total payment amount must match the amount recorded on the value-added tax invoice. The goods and services sold are recorded on the statement in chronological order of sale during the day. The statement must clearly record "accompanied by invoice No..., dated...";

a.4) Unit price of goods and services: The seller shall record the unit price of the goods and services according to the unit of measurement mentioned above. Where a statement is used to list the goods and services sold together with the invoice, the invoice is not required to have the unit price.

b) Value-added tax rate: The value-added tax rate presented on the invoice is the value-added tax rate corresponding to each type of goods and services as prescribed by the law on value-added tax;

c) The amount exclusive of value-added tax, the total amount of value-added tax by each type of tax rate, the total value-added tax amount, and the total payment amount inclusive of value-added tax are presented in Vietnamese dong in Arabic numerals, except in the case of sales collecting foreign currency that is not required to be converted into Vietnamese dong, in which case it is presented in the original currency;

d) The total payment amount on the invoice is presented in Vietnamese dong in Arabic numerals and in Vietnamese words, except in the case of sales collecting foreign currency that is not required to be converted into Vietnamese dong, in which case the total payment amount is presented in the original currency and in foreign-language words;

dd) Where a business establishment applies a trade discount for customers or a promotion in accordance with the provisions of law, the trade discount and promotion must be clearly presented on the invoice. The determination of the value-added tax calculation price (the amount exclusive of value-added tax) in the case of applying a trade discount for customers or a promotion shall comply with the provisions of the law on value-added tax;

e) Where an air transport enterprise uses a ticketing system prepared according to international practice, the service charges collected on the air transport document (system administration fee, transport document change fee and other fees) and the amounts collected on behalf of others for airport service fees of the air transport enterprise (such as passenger service fee, security screening fee and other fees) recorded on the invoice are the payment price inclusive of value-added tax. The air transport enterprise may round to the nearest thousand for the amounts collected on the transport document in accordance with the regulations of the International Air Transport Association (IATA).

6. The signature of the seller and the signature of the buyer, specifically:

Where the seller is an enterprise or organization, the digital signature of the seller on the invoice is the digital signature of the enterprise or organization; where the seller is an individual, the digital signature of the individual or an authorized person is used.

Where the seller is a foreign supplier, it is the electronic signature in accordance with the law on electronic transactions.

Cases where an electronic invoice is not required to have the digital signature of the seller and the buyer shall comply with Point 9 of this Appendix.

7. The time of digital signing on an electronic invoice is the time when the seller or buyer uses the digital signature to sign on the electronic invoice, displayed in the day-month-year format of the Gregorian calendar. Where an issued electronic invoice has a time of digital signing that differs from the timing of invoice issuance, the time of digital signing and the time of sending to the tax authority for code granting (for authenticated e-invoices) or the time of transmitting the electronic invoice data to the tax authority (for unauthenticated electronic invoices) is no later than the next working day from the timing of invoice issuance (except the case of transmitting data according to the Consolidated Statement and the Statement of Detailed Transaction Information prescribed in Article 16 of this Decree). The seller declares tax according to the timing of invoice issuance; the timing of tax declaration for the buyer is the time of receiving the invoice, ensuring correctness and completeness in form and particulars as prescribed in Article 10 of this Decree.

8. The language, numerals and currency presented on the invoice

a) The language displayed on the invoice is Vietnamese. Where a foreign language needs to be added, the foreign language shall be placed on the right in parentheses "( )" or immediately below the line of Vietnamese text in a font size smaller than the Vietnamese text. Where the language on the invoice is unaccented Vietnamese, the unaccented language on the invoice must ensure that it does not lead to a misunderstanding of the particulars of the invoice;

b) The numerals displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller may choose: after the digit of the thousands, millions, billions, thousand billions, million billions and billion billions, to place a dot (.); if there are digits after the units digit, to place a comma (,) after the units digit; or to use the comma (,) as the Arabic numeral separator after the digit of the thousands, millions, billions, thousand billions, million billions and billion billions, and to use the dot (.) after the units digit on accounting records;

c) The currency recorded on the invoice is Vietnamese dong, with the national symbol being "d".

c.1) Where an economic or financial transaction arises in a foreign currency in accordance with the law on foreign exchange, the unit price, the amount, the total amount of value-added tax by each type of tax rate, the total value-added tax amount, and the total payment amount are recorded in the foreign currency, with the currency unit recording the name of the foreign currency. The seller shall at the same time present on the invoice the exchange rate of the foreign currency against Vietnamese dong at the exchange rate prescribed in the Law on Tax Administration and its implementing guidance documents;

c.2) The symbol of the foreign currency follows the international standard (for example: USD 13,800.25 - Thirteen thousand eight hundred US dollars and twenty-five cents; for example: EUR 5,000.50 - Five thousand euros and fifty cents);

c.3) Where the sale of goods arises in a foreign currency in accordance with the law on foreign exchange and tax is paid in a foreign currency, the total payment amount presented on the invoice is in the foreign currency and is not required to be converted into Vietnamese dong.

9. Certain cases where electronic invoices are not necessarily required to have all the particulars

a) An electronic invoice is not necessarily required to have the digital signature of the buyer (including the case of issuing an electronic invoice when selling goods and providing services to customers abroad). Where the buyer is a business establishment and the buyer and seller have an agreement that the buyer satisfies the technical conditions to digitally sign or electronically sign the electronic invoice issued by the seller, the electronic invoice bears the digital signature or electronic signature of the seller and the buyer under the agreement between the two parties;

b) For an electronic invoice granted by the tax authority for each transaction, the digital signature of the seller and the buyer is not necessarily required;

c) For an electronic invoice for sales at a supermarket, shopping mall or cinema where the buyer is an individual who does not provide a name, address and personal identification number, the invoice is not necessarily required to have the name, address and personal identification number of the buyer, or the digital signature of the buyer.

For an electronic invoice for the sale of petrol and oil to a customer who is an individual and does not provide a name, address and personal identification number, the following particulars are not necessarily required: the name, address and personal identification number of the buyer, and the digital signature of the buyer;

d) For an electronic invoice that is a stamp, ticket or card, the invoice is not necessarily required to have the digital signature of the seller (except where the stamp, ticket or card is an electronic invoice granted a code by the tax authority), the buyer particulars (name, address, tax identification number), the tax amount, or the value-added tax rate. Where an electronic stamp, ticket or card has a pre-set face value, it is not necessarily required to have the particulars of unit of measurement, quantity and unit price;

dd) For an electronic air transport service document issued via a website and e-commerce system prepared according to international practice for a buyer who is a non-business individual and shall be deemed an electronic invoice, the invoice is not necessarily required to have the invoice symbol, invoice form symbol, invoice serial number, value-added tax rate, tax identification number, address of the buyer, or digital signature of the seller.

Where a business organization or non-business organization purchases air transport services, and the electronic air transport service document issued via a website and e-commerce system prepared according to international practice is for individuals of the business organization or individuals of the non-business organization, it shall not be deemed an electronic invoice. The air transport service enterprise must issue an electronic invoice with the full particulars as prescribed to deliver to the organization whose individuals use the air transport service;

e) For an invoice for construction and installation activities, or for house-building-for-sale activities collecting money according to schedule under the contract, the invoice is not necessarily required to have the unit of measurement, quantity or unit price;

g) For an internal transfer-cum-delivery note, the internal transfer-cum-delivery note presents the information related to the internal dispatch order, the consignee, the dispatcher, the location of the dispatching warehouse, the location of receipt, and the means of transport. Specifically: the buyer name presents the consignee, the buyer address presents the location of the receiving warehouse; the seller name presents the dispatcher, the seller address presents the location of the dispatching warehouse and the means of transport; the tax amount, tax rate and total payment amount are not presented.

For a delivery note for goods consigned to agents, the delivery note for goods consigned to agents presents information such as the economic contract, the carrier, the means of transport, the location of the dispatching warehouse, the location of the receiving warehouse, the name of the product goods, the unit of measurement, the quantity, the unit price and the amount. Specifically: recording the number and date of the economic contract signed between the organizations and individuals; the full name of the carrier, the transport contract (if any); and the seller address presenting the location of the dispatching warehouse;

h) An invoice used for interline settlement between airlines prepared according to the regulations of the International Air Transport Association is not necessarily required to have the following particulars: invoice symbol, invoice form symbol, name, address and tax identification number of the buyer, digital signature of the buyer, unit of measurement, quantity, or unit price;

i) An invoice issued by an air transport enterprise to an agent, issued according to the report reconciled between the two parties and according to a consolidated statement, is not necessarily required to have the unit price;

k) For construction, installation, production, and the provision of products and services of national defense and security enterprises serving national defense and security activities as prescribed by the Government, the invoice is not necessarily required to have the unit of measurement; quantity; or unit price; and the part on the name of goods and services records the provision of goods and services under the contract signed between the parties;

l) An electronic invoice for casino and prize-winning electronic game business is not necessarily required to have the name, address and personal identification number of the buyer, or the digital signature of the buyer;

m) For an authorized electronic invoice, the invoice is not necessarily required to have the digital signature of the seller; the authorized party is responsible for digitally signing the authorized electronic invoice;

n) For an e-commerce invoice, the invoice is not necessarily required to have the personal identification number or digital signature of the buyer.