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MINISTRY OF
FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 91/2026/TT-BTC
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Hanoi, June 30,
2026
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CIRCULAR
ON
ELABORATION OF THE LAW ON TAX ADMINISTRATION AND DECREE NO. 254/2026/ND-CP OF
THE GOVERNMENT ON ELABORATION OF AND MEASURES FOR GUIDANCE OF IMPLEMENTATION OF
THE LAW ON TAX ADMINISTRATION NO. 108/2025/QH15 ON ELECTRONIC INVOICES AND
E-RECORDS
Pursuant to the Law on Tax Administration No.
108/2025/QH15;
Pursuant to Decree No. 254/2026/ND-CP of the
Government on elaboration of and measures for guidance of implementation of the
Law on Tax Administration No. 108/2025/QH15 on electronic invoices and
e-records;
Pursuant to Decree No. 29/2025/ND-CP of the
Government on the functions, tasks, powers and organizational structure of the
Ministry of Finance, amended by Decree No. 166/2025/ND-CP;
At the proposal of the Director of the Tax
Department;
The Minister of Finance hereby issues a Circular
on elaboration of the Law on Tax Administration and Decree No. 254/2026/ND-CP
of the Government on elaboration of and measures for the organization and
guidance of implementation of the Law on Tax Administration No. 108/2025/QH15
on electronic invoices and eelectronic records (hereinafter referred to as e-invoices
and e-records).
Chapter I
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Article 1. Scope
1. This Circular elaborates clauses 4 and 7 of
Article 26 and clauses 3 and 5 of Article 27 of the Law on Tax Administration,
including:
a) Registration for use of e-invoices; electronic invoice
format; authorization of invoice issuance; processing of issued e-invoices;
invoice model symbols, symbols and reference e-invoice samples; conversion of
application of e-invoices; criteria for identifying high-risk taxpayers in
e-invoice registration; cases of termination and suspension of e-invoice use;
measures for encouraging buyers to obtain invoices when purchasing goods and
services, and implementation of the reward scheme for consumers who report
sellers for failure to issue and deliver e-invoices, funded from the state
budget within the annual recurrent expenditure estimates in accordance with the
law;
b) Registration for use of e-records; e-record
format; processing of issued e-records; record model symbols, symbols and
reference e-record samples;
c) Technical and personnel requirements,
maintenance of information safety and data security of e-invoice and e-record
service providers.
2. This Circular elaborates clauses 1, 3, 5 and 7
of Article 4, points a.2.5, b.1.5 and d of clause 2 of Article 6, clause 8 of
Article 8, points a and q of clause 4 of Article 9, clauses 7 and 8 of Article
10, points a.2, a.3 and a.4 of clause 2 of Article 12, points a.1 and a.2 of
clause 3 of Article 16, clause 2 of Article 22, point b of clause 3 of Article
29, clause 4 of Article 37, clause 5 of Article 41 and Article 44 of Decree No.
254/2026/ND-CP of the Government, including:
a) Procedures for issuance of on-demand e-invoices;
b) Particulars of a VAT invoice cum tax refund
declaration;
c) Cases of transmitting e-invoice and e-record
data and detailed transaction databases in prescribed forms, comprising: casino
and prize-winning electronic game business activities; transmission of
e-invoice data via consolidated e-invoice data reports; consolidated e-receipt data
reports; transmission of detailed transaction databases via detailed
transaction statements;
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dd) Reward amounts, forms, procedures, management
and use of reward funding for consumers who report sellers for failure to issue
and deliver e-invoices;
e) Procedures for destruction of pre-printed
invoices of tax authorities, paper receipts and national reserve goods invoices
(paper invoices).
Article 2. Regulated entities
The regulated entities under this Circular are
organizations and individuals as prescribed in Article 2 of Decree No.
254/2026/ND-CP.
Chapter II
ELECTRONIC INVOICES
Article 3. Electronic invoice
format
1. Electronic invoice format is a technical
standard specifying the data types and data lengths of information fields used
for the transmission, receipt, storage and display of e-invoices. The
electronic invoice format uses Extensible Markup Language (XML), which is
designed for sharing electronic data between information technology systems.
2. The electronic invoice format comprises two
components: the business data component of the e-invoice and the digital
signature element. For authenticated e-invoices, there is an additional
component containing data related to the tax authority authentication code.
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4. A business organization as prescribed in point
b.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP that transmits
e-invoice data to the tax authority by direct transmission must satisfy the
following requirements:
a) Connect to the Tax Department via a dedicated
leased line or MPLS VPN Layer 3 channel, comprising one primary transmission
channel and one backup transmission channel. Each transmission channel must
have a minimum bandwidth of 5 Mbps;
b) Use Web Service or encrypted Message Queue (MQ)
as the connection method;
c) Use the SOAP protocol for packaging and
transmitting and receiving data.
5. E-invoices must display all particulars of the
invoice fully and accurately, ensuring no misinterpretation arises, so that buyers
can read them using electronic means.
Article 4. Invoice model
symbols, symbols and reference e-invoice samples
1. The invoice model symbol of an e-invoice is a
single natural number character from 1 to 9 reflecting the type of e-invoice.
2. The invoice symbol of an e-invoice is a group of
six characters comprising both letters and numbers reflecting the invoice
symbol of an e-invoice, indicating information on whether the e-invoice is an
authenticated e-invoice or an unauthenticated electronic invoice, the year of
invoice issuance, and the type of e-invoice used.
3. The name, address and tax identification number
of the authorized party in the case of authorized e-invoices.
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5. Reference samples for displaying the types of
e-invoices prescribed in Appendix V attached to this Circular are provided for
the regulated entities prescribed in Article 2 of this Circular for reference during
implementation.
6. Cases of transmitting e-invoice and e-record
data:
a) Taxpayers as prescribed in point q of clause 4
of Article 9 of Decree No. 254/2026/ND-CP shall transmit data via a
consolidated revenue report using Form No. 01/TH-DT in Appendix III attached to
this Circular;
b) Taxpayers as prescribed in point a.1 of clause 3
of Article 16 of Decree No. 254/2026/ND-CP shall transmit e-invoice data via a
consolidated e-invoice data report submitted to the tax authority using Form
No. 01/TH-HDDT in Appendix III attached to this Circular;
c) Taxpayers as prescribed in point a.2 of clause 3
of Article 16 of Decree No. 254/2026/ND-CP shall transmit the detailed
transaction database via a detailed transaction statement using Form No.
01/TTGD in Appendix III attached to this Circular;
d) Organizations collecting electronic taxes, fees
and charges, and organizations authorized to issue receipts as prescribed in
point b of clause 3 of Article 29 of Decree No. 254/2026/ND-CP shall transmit
electronic receipt data via a consolidated e-receipt data report submitted to
the tax authority using Form No. 01/TH-BLDT in Appendix III attached to this
Circular.
Article 5. Particulars of VAT
invoices cum tax refund declarations
1. Invoice particulars
a) Part A, to be completed by the VAT refund
retailer upon the sale of goods and shall include the following particulars:
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a.2) Invoice symbol and invoice model symbol;
a.3) Information on the VAT refund retailer, comprising:
name, address and tax identification number;
a.4) Information on the customer, comprising: full
name, nationality, passport number, date of issue and date of expiry of the
passport or entry/exit document;
a.5) Information on the goods, comprising: name of
goods, unit of measurement, quantity, unit price; amount exclusive of VAT, VAT
rate, total VAT amount by each tax rate, total VAT amount, total payment amount
inclusive of VAT.
The name of goods shall clearly state: brand, goods
symbol (serial number, model (if any)), country of origin applicable to
imported goods, and machine number applicable to mechanical and electronic
goods;
a.6) Digital signature of the seller and signature
of the buyer on the displayed version of the e-invoice.
b) Part B, to be completed by the customs authority
to record the results of inspection of a VAT invoice cum tax refund
declaration, goods and calculation of the VAT refundable to the foreign
national, comprising the following particulars:
b.1) Sequential number of goods;
b.2) Name of goods;
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b.4) VAT amount stated on the VAT invoice cum tax
refund declaration;
b.5) VAT amount refundable in accordance with
regulations;
b.6) Time of inspection by the customs officer:
clearly stating day, month and year;
b.7) Name, signature and seal of the inspecting
customs officer.
c) Part C, to be completed by the commercial bank
acting as tax refund agent, comprising the following particulars:
c.1) Number and date of the foreign national's
departing flight/voyage;
c.2) Tax refund amount for the departing foreign
national;
c.3) Form of payment: clearly stating the amount
paid by each form of payment: cash or international card (clearly stating the
card name and card number);
c.4) Time of payment: clearly stating day, month
and year.
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3. The particulars prescribed in clause 1 of this
Article shall be governed by the provisions of Article 10 of Decree No.
254/2026/ND-CP. The particulars on invoice model symbols and invoice symbols
shall be governed by Appendix I attached to this Circular.
4. The reference sample for displaying the VAT
invoice cum tax refund declaration is set out in Form No. 01/GTGT-TKHT in
Appendix V attached to this Circular.
Article 6. Registration and
amendment of e-invoice registration information
1. Business organizations, other organizations,
household businesses and individual businesses that do not fall within the
cases of termination and suspension of e-invoice use as prescribed in Article 8
of this Circular shall register and amend their e-invoice registration
information (including registration of e-invoices for sale of public assets and
e-invoices for sale of national reserve goods) through e-invoice service
providers.
Where authenticated e-invoices with free service
charges are used, the tax authority or the agency assigned to administer and
dispose of public assets in accordance with the law on management and use of
public assets may register for use of e-invoices through the Tax Administration
Information System or through authorized e-invoice service providers of the Tax
Department.
Where an enterprise is a business organization that
transmits e-invoice data by direct transmission to the tax authority, it shall
register for use of e-invoices through the Tax Administration Information
System or the National Public Service Portal.
Where a foreign organization conducting business or
providing services through e-commerce platforms or other digital platforms
voluntarily registers to use e-invoices in accordance with this Circular, it
shall register for use of e-invoices through the Tax Administration Information
System.
Registration information shall be provided in
accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this
Circular.
The Tax Administration Information System shall
send an electronic notification in accordance with Form No. 01/TB-TNDT in
Appendix IV attached to this Circular regarding the receipt/non-receipt of the
e-invoice/e-record registration/amendment application to the email address
registered with the tax authority, and through the e-invoice service provider
in the case of business organizations, other organizations, household
businesses and individual businesses registering for use of e-invoices through
e-invoice service providers or the National Public Service Portal.
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a) Within one working day from the date of receipt
of the registration, the Tax Administration Information System shall
automatically cross-check the information (including biometric information in
accordance with the regulations on electronic identification and authentication
of the Government) of the legal representative, household business
representative, individual business or sole proprietorship owner registering
for e-invoice use against enterprise registration and tax registration data
with the National Population Database or the National Electronic Identity and
Authentication System (VNeID). Where the information does not match, the Tax
Administration Information System shall automatically send a notification of
non-acceptance of e-invoice registration and provide the non-matching fields to
the taxpayer on the same working day or no later than the next working day for
the taxpayer to correct the declared information. Where the information
matches, the Tax Administration Information System shall automatically send a
confirmation request to the taxpayer via the email address and phone number of
the legal representative, household business representative, individual
business or sole proprietorship owner as stated in the tax registration and
enterprise registration records. The taxpayer is responsible for responding to
the confirmation on the same working day or no later than the next working day;
where the taxpayer fails to confirm or the confirmation is unsuccessful within
the prescribed time limit, the Tax Administration Information System shall
automatically send a notification of non-acceptance of e-invoice registration
in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular
on the same working day or no later than the next working day. The tax
authority shall apply biometric technology in the registration for use of
e-invoices in accordance with the law;
b) Where the taxpayer has confirmed within the
prescribed time limit on the Tax Administration Information System and the
taxpayer does not fall within the following cases: the legal representative,
household business representative, individual business or sole proprietorship
owner is concurrently the legal representative, household business
representative, individual business or sole proprietorship owner of another
entity whose TIN status is inactive at the registered business address; the
taxpayer has ceased operations but has not completed the procedures for
invalidation of the TIN; the taxpayer has temporarily suspended operations but
has not fulfilled its tax obligations; the taxpayer has committed violations
relating to tax, invoices or records; the taxpayer is high-risk in e-invoice
registration as prescribed in Article 7 of this Circular, no later than the
next working day, the tax authority shall issue a notification of acceptance of
e-invoice registration as prescribed in clause 3 of this Article;
c) Where the cross-check results match, the
taxpayer has confirmed on the Tax Administration Information System within the
prescribed time limit, but the taxpayer falls within the following cases: the
legal representative, household business representative, individual business or
sole proprietorship owner is concurrently the legal representative, household
business representative, individual business or sole proprietorship owner of
another entity with a TIN status; the taxpayer has ceased operations but has
not completed the procedures for invalidation of the TIN; the taxpayer has
temporarily suspended operations but has not fulfilled its tax obligations; the
taxpayer has committed violations relating to tax, invoices or records; the taxpayer
is high-risk in e-invoice registration as prescribed in Article 7 of this
Circular, then within one working day from the date of receipt of the
taxpayer's e-invoice registration, the tax authority shall issue a notification
requesting the taxpayer to submit explanations and additional information and
documents in accordance with Form No. 01/TB-BSTT-NNT in Appendix IV attached to
this Circular, or the direct supervisory tax authority shall conduct on-site
verification of the taxpayer's actual operations at the registered address in
accordance with tax administration law.
The taxpayer shall submit explanations and
additional information and documents within three working days from the date of
receiving the notification requesting submission of explanations and additional
information and documents from the tax authority;
d) Where the tax authority accepts the taxpayer's
explanations and additional information and documents, or where the on-site
verification results confirm the taxpayer is operating at the registered
address, the direct supervisory tax authority shall issue a notification of
acceptance of the taxpayer's e-invoice registration. Where the taxpayer fails
to submit explanations or fails to explain the information within the
prescribed time limit, or where the on-site verification results confirm the
taxpayer is not operating at the registered address, no later than the next
working day the tax authority shall issue a notification of non-acceptance of
the taxpayer's e-invoice registration, clearly stating the reasons, as
prescribed in clause 3 of this Article.
3. The tax authority is responsible for sending an
electronic notification in accordance with Form No. 01/TB-DKDT in Appendix IV
attached to this Circular through the e-invoice service provider or directly to
business organizations, other organizations, household businesses and
individual businesses regarding the acceptance or non-acceptance of e-invoice
registration.
For business organizations registering to transmit
e-invoice data by direct transmission to the tax authority as prescribed in
point b.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP that have been
issued a notification of acceptance of e-invoice registration in accordance
with Form No. 01/TB-DKDT in Appendix IV attached to this Circular but have not
yet cooperated with the Tax Department on technical infrastructure
configuration, connectivity testing and data transmission and receipt, no later
than five working days from the date the tax authority sends the notification in
accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular,
the organization must prepare adequate technical infrastructure and notify the
Tax Department to cooperate on connection. Connectivity and data transmission
testing shall be conducted within ten working days from the date the Tax
Department receives the request from the business organization. Where the
connectivity and data transmission testing is successful, the business
organization shall transmit e-invoice data by direct transmission to the tax
authority as prescribed in point b.1 of clause 3 of Article 16 of Decree No.
254/2026/ND-CP. Where, after five working days from the date the tax authority
sends the notification in accordance with Form No. 01/TB-DKDT in Appendix IV
attached to this Circular, the business organization fails to notify the Tax
Department to cooperate on connection, or the connectivity and data
transmission testing is unsuccessful, the business organization shall amend its
e-invoice registration in accordance with Form No. 01/DKTD-HDDT in Appendix III
attached to this Circular and transmit data through the e-invoice data
transmission service provider.
4. Where there are changes to the registered
e-invoice information, except in cases of termination and suspension of
e-invoice use as prescribed in Article 8 of this Circular, the procedure shall
be as follows:
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b) Where the parent company needs to access data of
its branches and dependent units, it shall notify the tax authority directly
managing the parent company in accordance with Form No. 01/DKTD-HDDT in
Appendix III attached to this Circular.
5. On a monthly basis, the direct supervisory tax
authority shall review taxpayers using authenticated e-invoices with free
service charges and send a notification in accordance with Form No. 01/TB-KTT
in Appendix IV attached to this Circular to notify such taxpayers of the conversion
to using authenticated e-invoices through e-invoice service providers and to
amend their authenticated e-invoice registration information as prescribed in
clause 4 of this Article.
6. For cases where unauthenticated electronic
invoices are applied, the direct supervisory tax authority shall periodically
conduct reviews to send a notification in accordance with Form No. 01/TB-KTT in
Appendix IV attached to this Circular where such taxpayers are required to
convert to using authenticated e-invoices, for the purposes of registering for
use of authenticated e-invoices as prescribed in this Article.
Article 7. Criteria for
identifying high-risk taxpayers in e-invoice registration
Where the cross-check results prescribed in point a
of clause 2 of Article 6 of this Circular match, the taxpayer has confirmed on
the Tax Administration Information System within the prescribed time limit, but
the taxpayer exhibits one of the following indicators, the provisions of point
c of clause 2 of Article 6 of this Circular shall apply:
1. The taxpayer has an owner or legal
representative, household business representative, individual business or sole
proprietorship owner who is concurrently the owner or legal representative,
household business representative, individual business or sole proprietorship
owner who has been found by a competent state management authority to have
committed fraud or purchased and sold invoices on the basis of the tax
authority's database.
2. The taxpayer has an owner or legal
representative, household business representative, individual business or sole
proprietorship owner who appears on the list of suspicious transactions in
accordance with the Law on Prevention and Control of Money Laundering.
3. The taxpayer has registered its principal office
address without a specific address within the administrative boundary, or at a
residential apartment (excluding apartments or areas of residential buildings
permitted for business use in accordance with the law), except in the case of
individual businesses.
4. The taxpayer has a legal representative or owner
who is concurrently the legal representative or owner of another taxpayer with
a TIN status of inactive at the registered address but whose procedures for TIN
invalidation have not yet been completed, or not operating at the registered
address, or the taxpayer has committed violations relating to tax, invoices or
records as prescribed in Circular No. 94/2026/TT-BTC of the Minister of Finance
on compliance management and risk management in tax administration.
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Article 8. Cases of termination
and suspension of e-invoice use
1. Business organizations, other organizations,
household businesses and individual businesses falling within the following
cases shall terminate and suspend the use of authenticated e-invoices;
terminate and suspend the use of unauthenticated electronic invoices; terminate
and suspend the use of e-invoices generated by cash registers:
a) Business organizations, other organizations,
household businesses and individual businesses that have had their TIN
invalidated;
b) Business organizations, other organizations,
household businesses and individual businesses that the tax authority has
verified and notified as not operating at their registered address;
c) Business organizations, other organizations,
household businesses and individual businesses that have temporarily suspended
business;
d) Business organizations, other organizations,
household businesses and individual businesses that have received a tax
authority decision on suspension of e-invoice use as a tax debt enforcement
measure;
dd) Cases where the use of e-invoices to sell
smuggled goods, prohibited goods, counterfeit goods or goods infringing
intellectual property rights has been detected by competent authorities and
reported to the tax authority;
e) Cases where fictitious invoicing for goods or
services has been detected, prosecuted by competent authorities and reported to
the tax authority; or where the police, procuracy or court has issued a written
request to the tax authority to suspend the e-invoice use of the relevant
organizations or individuals;
g) Cases where business registration authorities or
competent state agencies require enterprises to temporarily suspend business in
conditional business lines upon discovering that the enterprise does not
satisfy the required business conditions, or where competent authorities have
detected and reported to the tax authority that the taxpayer has committed
violations of tax and invoice laws;
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i) Where household businesses and individual
businesses were issued a TIN prior to July 1, 2025, but their tax registration
information does not match the personal information stored in the National
Population Database or is incomplete, the tax authority shall require the
household business or individual business to supplement the information within
ten working days. After this period, where the household business or individual
business has not done so, the tax authority shall suspend the use of e-invoices
of the household business or individual business;
k) During the course of inspection, where the tax
authority determines that the taxpayer has committed tax evasion, that the
taxpayer was established to engage in the illegal purchase, sale or use of
e-invoices, or that e-invoices have been illegally used for tax evasion
purposes as determined in accordance with regulations, the tax authority shall
issue a notification of termination of e-invoice use; the taxpayer shall be
subject to penalties in accordance with the law following the procedures
prescribed in point c of clause 2 of this Article;
l) Where the taxpayer falls within the high-risk
category for tax and invoicing in accordance with Circular No. 94/2026/TT-BTC,
the tax authority shall apply the suspension of invoice use as a tax debt
enforcement measure as prescribed in point d of clause 2 of this Article.
2. Procedures for termination of e-invoice use:
a) The Tax Administration Information System shall
cease receiving e-invoices and shall not send a notification of termination of
e-invoice use for taxpayers falling within the cases prescribed in points a, b,
c, d and i of clause 1 of this Article, from the date the organization or
individual has their TIN invalidated, or temporarily suspends business, or from
the date the tax authority issues a notification that the taxpayer is not
operating at the registered address, or issues a tax debt enforcement decision,
or from the date the prescribed time limit for the household business or
individual business to supplement the information upon request by the tax
authority expires;
b) The Tax Administration Information System shall
send an electronic notification of termination of e-invoice use and termination
of use of e-invoices generated by cash registers in accordance with Form No.
01/TB-NSD in Appendix IV attached to this Circular, and shall cease receiving
e-invoices and e-invoices generated by cash registers for taxpayers falling
within the cases prescribed in point h of clause 1 of this Article, upon
receiving a notification from the competent state authority regarding the
temporary suspension of business or a written notification from the taxpayer
regarding temporary suspension of invoice use;
c) The head of the direct supervisory tax authority
shall issue an electronic notification of termination of e-invoice use in
accordance with Form No. 01/TB-NSD in Appendix IV attached to this Circular to
taxpayers falling within the cases prescribed in point e of clause 1 of this
Article from the date the tax authority receives the notification from the
competent authority; and to taxpayers falling within the cases prescribed in
point k of clause 1 of this Article.
d) The head of the direct supervisory tax authority
shall send an electronic notification to taxpayers falling within the cases
prescribed in points dd and g of clause 1 of this Article within one working
day after receiving the notification from the competent authority sent to the
tax authority, or immediately upon determining that the taxpayer falls within
the high-risk category as prescribed in point l of clause 1 of this Article, or
in the cases requiring submission of explanations and additional information
and documents as prescribed in point c of clause 2 of Article 6 of this
Circular, requesting the taxpayer to submit explanations or additional
information and documents relating to the use of e-invoices. During the period
of submitting explanations and additional information and documents, the
taxpayer shall use on-demand e-invoices in accordance with clause 2 of Article
6 of Decree No. 254/2026/ND-CP:
d.1) The taxpayer shall submit explanations or
additional information and documents within three working days from the date
the tax authority sends the electronic notification.
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d.2) The taxpayer shall continue to use e-invoices
or submit further explanations, in specific:
d.2.1) Where the taxpayer has submitted complete
explanations or additional information and documents and has demonstrated that
the e-invoices have been used in accordance with the law, the taxpayer may
continue to use e-invoices;
d.2.2) Where the taxpayer has submitted
explanations or additional information and documents but has failed to
demonstrate that the e-invoices have been used in accordance with the law, the
tax authority shall on the same working day send a second notification
requesting the taxpayer to submit further explanations and additional
information and documents. The taxpayer shall submit further explanations or
additional information and documents within three working days from the date
the tax authority sends the second electronic notification;
d.2.3) Where the taxpayer has submitted
explanations or additional information and documents in response to the second
notification but has still failed to demonstrate that the e-invoices have been
used in accordance with the law, the tax authority shall issue a notification of
termination of invoice use in accordance with Form No. 01/TB-NSD in Appendix IV
attached to this Circular and take action in accordance with regulations.
d.3) Where the taxpayer fails to submit
explanations or additional information and documents within the prescribed time
limit, the tax authority shall issue a notification of termination of the use
of authenticated e-invoices or termination of the use of unauthenticated
electronic invoices in accordance with Form No. 01/TB-NSD in Appendix IV
attached to this Circular and take action in accordance with regulations;
dd) Where a taxpayer falling within the cases of
termination and suspension of e-invoice use as prescribed in clause 1 of this
Article has authorized invoice issuance, the tax authority shall send a
notification of termination and suspension of e-invoice use to both the
taxpayer and the authorized party.
3. Business organizations, other organizations,
household businesses and individual businesses prescribed in clause 1 of this Article
may resume the use of e-invoices after notifying the tax authority of the
resumption of business, or after the tax authority has reinstated the TIN, or
after the tax authority has issued a decision on termination of the enforcement
decision on tax administration by the measure of suspension of invoice use, or
after an inspection confirms the taxpayer is no longer in the high-risk
category, or upon notification from the competent authority.
Article 9. Authorization of
invoice issuance
1. Principles of authorization of invoice issuance:
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b) The authorization must be established in writing
(by contract or agreement) between the authorizing party and the authorized
party, except in cases of sale of assets subject to enforcement by enforcement
agencies;
c) The authorization must be notified to the tax
authority at the time of registration for use of e-invoices;
d) E-invoices issued by the authorized party shall
be authenticated or unauthenticated (including e-invoices generated by cash
registers) and must state the name, address and TIN of the authorizing party and
the name, address and TIN of the authorized party;
dd) The authorizing party and the authorized party
are responsible for posting on their respective websites or on the interface of
the shop, the platform's system, or publicly announcing through mass media, so
that buyers of goods and services are aware of the authorization of invoice
issuance. Upon expiry of the authorization period or early termination of the
authorization agreement between the parties, the authorizing party and the
authorized party shall remove the postings and announcements on their
respective websites or publicly announce through mass media the expiry or early
termination of the authorization;
e) Where the authorized invoice is an
unauthenticated electronic invoice, the authorizing party and the authorized
party shall agree on the transmission of e-invoice data to the direct
supervisory tax authority, or through a service provider to transmit e-invoice
data to the direct supervisory tax authority;
g) The authorized party is responsible for issuing
authorized e-invoices in accordance with the actual transactions, in accordance
with the agreement with the authorizing party and in compliance with the
principles of clause 1 of this Article;
h) E-invoices issued by the authorized party must
be consistent with the VAT calculation method of the authorizing party.
2. Authorization agreement:
a) The authorization agreement must fully state the
information on the authorizing party and the authorized party (name, address,
TIN or personal identification number, digital certificate); information on the
authorized e-invoice (type of invoice, invoice symbol, invoice model symbol);
purpose of authorization; authorization period; method of payment for the
authorized invoice (clearly stating the responsibilities for payment for goods
and services on the authorized invoice);
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3. Notification to the tax authority on the
authorization of invoice issuance:
a) The authorization shall be deemed an amendment
of e-invoice registration information as prescribed in Article 6 of this
Circular. The authorizing party and the authorized party shall use Form No.
01/DKTD-HDDT in Appendix III attached to this Circular to notify the tax
authority of the authorization of invoice issuance, including cases of early
termination of the authorization agreement between the parties;
b) The authorizing party shall fill in the
information of the authorized party, except in cases of sale of assets subject
to enforcement by enforcement agencies and point c of this clause; the
authorized party shall fill in the information of the authorizing party in Form
No. 01/DKTD-HDDT in Appendix III attached to this Circular as follows:
b.1) For the authorizing party and the authorized
party in Part 5 "List of digital certificates in use", complete
information on the digital certificates of both parties shall be provided;
b.2) For the authorized party in column 5 of Part 6
"Registration of authorization of invoice issuance", the name and TIN
or personal identification number of the authorizing party shall be provided;
c) Where a seller of goods or provider of services
is a household business or individual business authorizing a business
organization as a third party to issue e-invoices for the activities of selling
goods and providing services, the household business or individual business is
responsible for providing the authorized party with information, comprising:
name, address and TIN, and confirming that they are subject to the application
of e-invoices as prescribed in Article 6 of Decree No. 254/2026/ND-CP. The
business organization shall notify the tax authority of the list of household
businesses and individual businesses granting authorization in accordance with
Form No. 01/DKTD-HDDT in Appendix III attached to this Circular.
Article 10. Processing of
issued e-invoices
1. Where an issued e-invoice is found to contain
errors (including authenticated e-invoices and unauthenticated electronic
invoices whose data has been transmitted to the tax authority), the seller
shall process the invoice as follows:
a) Where the errors relate to particulars such as
name, address, amount in words or other particulars but do not relate to: TIN,
amount stated on the invoice, tax rate, tax amount or goods stated on the
invoice, the seller shall notify the buyer of the errors in the issued invoice
and is not required to issue a new invoice. The seller shall notify the tax
authority of the e-invoice issued in error in accordance with Form No.
04/SS-HDDT in Appendix III attached to this Circular;
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b.1) The seller issues an adjustment e-invoice for
the invoice issued in error:
The adjustment e-invoice for the invoice issued in
error must contain the line "Adjustment for invoice Model No.... Symbol...
No.... dated...";
b.2) The seller issues a new e-invoice to replace
the invoice issued in error:
The new replacement e-invoice for the invoice
issued in error must contain the line "Replacement for invoice Model
No.... Symbol... No.... dated...".
The seller shall affix a digital signature on the
new adjustment or replacement e-invoice and then send it to the buyer (in the
case of unauthenticated electronic invoices) or send it to the tax authority
for the tax authority to authenticate the new e-invoice and send it to the
buyer (in the case of authenticated e-invoices).
Where in the same month the seller has issued
invoices in error with the same information on the buyer, goods name, unit
price, quantity and tax rate on multiple invoices of the same buyer in the same
month, the seller may issue one adjustment or replacement invoice for multiple
e-invoices issued in error in the same month, attaching a list of the
e-invoices issued in error in accordance with Form No. 01/BK-DCTT in Appendix
III attached to this Circular.
Prior to issuing an adjustment or replacement
invoice for an e-invoice issued in error as prescribed in point b of clause 1
of this Article: where the buyer is a business organization, other
organization, household business or individual business, the seller and buyer
must enter into a written agreement clearly stating the incorrect particulars;
where the buyer is an individual, the seller must notify the buyer or post a
notice on the seller's website (if any). The seller shall retain the written
agreement at the unit and present it upon request by the tax authority or
competent state authority.
The seller is not required to enter into a written
agreement in the following cases: transmission of e-invoice data via a
consolidated e-invoice data report as prescribed in point a.1 of clause 3 of
Article 16 of Decree No. 254/2026/ND-CP; transmission of a detailed transaction
database via a detailed transaction statement as prescribed in point a.2 of
clause 3 of Article 16 of Decree No. 254/2026/ND-CP; trading activities on
e-commerce platforms or other digital platforms;
c) Where the e-invoice issued in error is an
e-invoice generated by a cash register or an e-invoice for the sale of goods
that are assets required to be registered for ownership and use rights, the
seller shall issue a replacement invoice for the invoice issued in error,
except in the cases prescribed in point c.2 of clause 5 of this Article;
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dd) Where an e-invoice has been issued in error and
the seller has submitted a consolidated e-invoice data report, the seller shall
send the adjustment or replacement information directly on the consolidated
e-invoice data report for subsequent periods without sending a notification of
the e-invoice issued in error in accordance with Form No. 04/SS-HDDT in
Appendix III attached to this Circular to the tax authority;
e) Where the e-invoice data in the consolidated
e-invoice data report already submitted to the tax authority is missing or
incorrect, the seller shall submit a supplementary consolidated e-invoice data
report. The adjustment of invoice data on the consolidated e-invoice data
report must include the following information: invoice model symbol, invoice
symbol for cases of adjustment of invoice data on the consolidated e-invoice
data report, and invoice number in column 18 "related invoice
information" in Form No. 01/TH-HDDT in Appendix III attached to this
Circular (except in cases where e-invoices are not required to have all the
information on invoice model symbol, invoice symbol and invoice number as
prescribed in item 9 of the Appendix attached to Decree No. 254/2026/ND-CP, and
adjustment or replacement invoices falling within the cases of attaching a list
of e-invoices issued in error in accordance with Form No. 01/BK-DCTT in
Appendix III attached to this Circular).
2. Where the detailed transaction database
submitted via the detailed transaction statement already sent to the tax
authority is missing or incorrect, the seller shall submit a supplementary
detailed transaction statement.
3. Where the tax authority detects an authenticated
e-invoice or unauthenticated electronic invoice issued in error, the tax
authority shall notify the seller in accordance with Form No. 01/TB-RSDT in
Appendix IV attached to this Circular for the seller to check the incorrect
particulars.
The seller is responsible for reviewing the errors
in accordance with the tax authority's notification and issuing adjustment or
replacement invoices as prescribed in clause 1 of this Article.
4. Where the seller acts in accordance with point a
of clause 1 of this Article, the Tax Administration Information System shall
automatically send a notification of receipt in accordance with Form No.
01/TB-SSDT in Appendix IV attached to this Circular.
5. Processing of issued e-invoices in certain cases
as follows:
a) For e-invoices issued when selling goods or
providing services that contain no errors, but where actual payment or
settlement results in changes to the value or quantity on the basis of
conclusions of competent state authorities in accordance with relevant law, the
seller shall issue a new e-invoice for the difference upon settlement
reflecting the actual business transaction (negative figures for decreases,
positive figures for increases, consistent with the actual circumstances),
specifically in the following cases:
a.1) Adjustment of the settlement value of an
investment project upon changes to unit prices or quantities; adjustment of the
selling price in accordance with sector-specific law;
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a.3) Adjustment of the wholesale electricity price
between Vietnam Electricity Group and Power Corporations, and between Power
Corporations and Power Companies.
b) Where a trade discount is based on the quantity
or revenue of goods or services, the trade discount amount for goods and
services already sold shall be adjusted on the invoice for goods and services
of the last purchase or the next period, provided that the trade discount
amount does not exceed the value of goods and services stated on the invoice of
the last purchase or the next period, or an adjustment invoice shall be issued
together with a list of the invoice numbers requiring adjustment, the
adjustment amount and tax amount. The list shall be retained at the unit and
presented upon request by the tax authority or competent state authority;
c) Processing of e-invoices in cases of return of
goods or services:
c.1) In the case of return of goods: Where the
buyer returns all or part of the goods (including cases of exchange of goods
that changes the value of the goods purchased), the seller shall issue an
adjustment invoice, except where the parties have agreed that the buyer shall
issue an invoice upon return of goods, in which case the buyer shall issue an
e-invoice to the seller; the seller and buyer shall fulfill their tax
obligations in accordance with regulations when selling goods;
c.2) In the case of goods that are assets required
to be registered for the right of use or ownership in accordance with the law
and that have been registered in the buyer's name, upon return of goods in compliance
with relevant law, where the buyer is an entity using e-invoices, the buyer
shall issue a return invoice to the seller;
c.3) For cases of refund or reduction of insurance
premiums, reduction of insurance brokerage fees and other amounts reducing revenue
as prescribed in the law on insurance business: On the basis of the issued
invoice, the seller shall issue an adjustment invoice to the insurance
customer, regardless of whether payment has been made. The invoice shall
clearly state the amount of insurance premium refunded or reduced and the
reasons for the refund or reduction. Where the seller and buyer have agreed to
enter into a written agreement prior to issuing the adjustment invoice, the
minutes or written agreement shall be retained together with the insurance
premium collection invoice at the enterprise and presented upon request by the
tax authority or competent state authority.
For cases where insurance premiums have not yet
been collected but the insurance enterprise has issued invoices in accordance
with regulations, the insurance enterprise shall base itself on data on
uncollected insurance premiums to issue a consolidated adjustment invoice for
uncollected premiums of the preceding month, together with a list of invoice
numbers, amounts and tax adjustments.
For the cases prescribed in points c.1, c.2 and c.3
of clause 5 of this Article, the seller and buyer must have complete records
and documents relating to the return of goods or services and must present them
upon request by the tax authority or competent state authority;
c.4) Where the seller has issued an invoice upon
receipt of advance payment prior to providing services or has issued an invoice
collecting payment for real estate business activities, construction of
infrastructure, construction of houses for sale or transfer, and the
transaction is subsequently cancelled or partially cancelled, the seller shall
issue an adjustment e-invoice for the issued e-invoice as prescribed in point
c.1 of clause 5 of this Article.
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dd) For cases where customers use prepaid mobile telecommunications
cards to pay for services accepted for payment by prepaid mobile
telecommunications cards in accordance with the law, and where the
telecommunications enterprise has issued a VAT invoice in accordance with
regulations upon sale of the card or completion of service provision, the
telecommunications enterprise shall base itself on the data in the list
(comprising: the mobile subscriber number using the card to pay for services,
the pre-tax value of the card used for payment and the corresponding VAT) to
issue an adjustment invoice;
e) In the case of sale of natural gas in the
Vietnamese market where the price stated in the gas purchase and sale contract
is denominated in a freely convertible foreign currency in compliance with
relevant law and the gas contract, invoiced and paid in Vietnamese Dong, and
where an e-invoice has been issued without errors but the actual payment
results in a change in value due to conversion into Vietnamese Dong, the seller
shall issue an adjustment invoice for the above-mentioned difference.
6. Application of adjustment and replacement
invoices:
a) Where an e-invoice has been issued in error and
the seller has processed it by adjustment or replacement as prescribed in this
Article, and the invoice is subsequently found to contain further errors, all
subsequent processing shall be carried out in the same manner as applied in the
first instance;
b) Where an e-invoice issued without an invoice model
symbol, invoice symbol or invoice number is found to contain errors, the seller
shall only issue an adjustment invoice;
c) For value particulars on adjustment invoices,
upward adjustments (positive figures) and downward adjustments (negative
figures) must be made consistent with the actual adjustment;
d) Adjustment invoices for the cases prescribed in
clause 5 of this Article shall be declared by the seller in the period in which
the adjustment invoice arises, and declared by the buyer in the period in which
the adjustment invoice is received.
7. Where an on-demand e-invoice requires an
adjustment or replacement invoice to be issued, the business organization,
other organization, household business or individual business shall submit an
application for issuance of an authenticated e-invoice in accordance with Form
No. 06/DN-PSDT in Appendix III attached to this Circular to the tax authority
for the issuance of an adjustment or replacement e-invoice for the issued
invoice. The issuance of adjustment or replacement invoices shall be carried
out as prescribed in Article 10 of this Circular, and the payment of tax and
other amounts payable to the state budget calculated on the incremental revenue
on the invoice shall be made in accordance with tax administration law.
Article 11. Conversion of
application of e-invoices
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2. A taxpayer subject to the use of unauthenticated
electronic invoices as prescribed in point b of clause 1 of Article 6 of Decree
No. 254/2026/ND-CP who falls within the high-risk category for tax in
accordance with Circular No. 94/2026/TT-BTC and has been notified by the tax
authority in accordance with Form No. 01/TB-KTT in Appendix IV attached to this
Circular to convert to using authenticated e-invoices shall convert to
authenticated e-invoices. Within ten working days from the date of the tax
authority's notification, the taxpayer must amend the e-invoice registration
information (converting from unauthenticated electronic invoices to
authenticated e-invoices) as prescribed in Article 6 of this Circular. After 12
months from the date of conversion to authenticated e-invoices, a taxpayer
wishing to use unauthenticated electronic invoices shall amend the e-invoice
registration information as prescribed in Article 6 of this Circular; the tax
authority shall base itself on Article 6 of Decree No. 254/2026/ND-CP and
Circular No. 94/2026/TT-BTC to consider accepting or refusing the request.
Article 12. Technical and
personnel requirements, maintenance of information safety and data security of
e-invoice and e-record service providers
1. Eligibility criteria for e-invoice solution
providers for sellers and buyers:
a) As to the subject:
a.1) Must be an organization operating in the field
of information technology established in accordance with Vietnamese law;
a.2) Information on the e-invoice service must be
publicly disclosed on the organization's website.
b) As to personnel: Must have at least five staff
members holding university degrees in information technology;
c) As to technical requirements: Must have
technical infrastructure, information technology equipment and software systems
satisfying the following requirements:
c.1) Provide solutions for the initiation,
processing and storage of e-invoice and e-record data for sellers and buyers in
accordance with the law on invoices, records and other relevant law;
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c.3) Have solutions for the backup, recovery and
security of e-invoice and e-record data;
c.4) Have technical testing result documents
confirming successful connectivity and data transmission testing for e-invoice
and e-record solutions with the e-invoice data transmission service provider.
2. Eligibility criteria for e-invoice data
transmission service providers:
a) As to the subject:
a.1) Must be an organization established in
accordance with Vietnamese law, with at least five years of operations in the
field of information technology;
a.2) Information on the e-invoice and e-record
service must be publicly disclosed on the organization's website.
b) As to financial requirements: Must have a
deposit at a bank legally operating in Vietnam or a bank guarantee from a bank
legally operating in Vietnam with a value of not less than five billion
Vietnamese Dong to resolve risks and compensate for damages that may arise in
the course of service provision;
c) As to personnel: Must have at least 20 staff
members holding university degrees in information technology;
d) As to technical requirements: Must have
technical infrastructure, information technology equipment and software systems
satisfying the following requirements:
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d.2) Have solutions for the connection, receipt,
transmission and storage of e-invoice data with e-invoice solution providers for
sellers and buyers, and e-records; and solutions for the connection, receipt,
transmission and storage of e-invoice and e-record data with the tax authority.
Information on the receipt and transmission process must be logged for
reconciliation purposes;
d.3) The technical infrastructure system for
providing e-invoice and e-record services must be operated on a primary data
center environment and a backup data center environment. The backup data center
must be located at least 20 kilometers from the primary data center and must be
operational when the primary system encounters a failure;
d.4) The system must be capable of detecting,
alerting and blocking unauthorized access and cyberattacks to protect the
confidentiality and integrity of data exchanged between the parties;
d.5) Have a data backup and recovery system;
d.6) Connect to the Tax Department via a dedicated
leased line or MPLS VPN Layer 3 channel or equivalent, comprising one primary transmission
channel and two backup transmission channels. Each transmission channel must
have a minimum bandwidth of 20 Mbps; use Web Service or encrypted Queue as the
connection method; use the SOAP/TCP protocol for packaging and transmitting and
receiving data.
3. The Tax Department shall publish the information
of e-invoice solution providers and e-invoice data transmission service
providers:
a) Publicly publish information of e-invoice
solution providers on the Tax Department's website: E-invoice solution
providers shall submit documentation demonstrating compliance with the
eligibility criteria prescribed in clause 1 of this Article, a service
description document and a commitment statement to the Tax Department. Within
ten days from the date of receipt of the documentation, the Tax Department
shall publicly publish the service description document and the organization's
commitment on the Tax Department's website. Organizations shall bear
responsibility for the documentation submitted. During the course of
operations, where it is found that the service provider is not in compliance
with regulations, the Tax Department shall notify and remove the organization's
public information from the Tax Department's website;
b) Publish information of e-invoice data transmission
service providers:
Organizations must satisfy the eligibility criteria
prescribed in clause 2 of this Article and connect to the Tax Department to
transmit e-invoice data to the tax authority as prescribed in clause 3 of
Article 6 of this Circular. The Tax Department shall publicly publish the list
of organizations satisfying all of the above requirements on the Tax
Department's website.
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1. Sellers of goods and providers of services,
e-invoice service providers and tax authorities shall use the e-invoice
database to implement measures for encouraging buyers to obtain invoices when
purchasing goods and services.
2. Tax authorities shall implement measures for
encouraging buyers to obtain invoices when purchasing goods and services, aimed
at attracting, promoting and building the habit of obtaining invoices when
consuming, including:
a) Organizing monthly and year-end lucky invoice
programs for e-invoices where the buyer is a consumer, with cash prizes;
b) Other incentive measures.
3. The funding for implementing the incentive
measures prescribed in clause 2 of this Article shall not exceed VND 150
billion per year.
4. The Director of the Tax Department shall develop
plans for the organization and prize values of the lucky invoice program on the
basis of the e-invoice database and other incentive measures.
5. The state budget shall prioritize the provision
of annual funding for implementing measures for encouraging buyers to obtain
invoices when purchasing goods and services, from the non-autonomous
administrative management expenditure estimates of the tax authority in
accordance with regulations.
6. The preparation, execution, management, use,
accounting, settlement and carry-over of funding shall be carried out in
accordance with the law on finance, the state budget and relevant regulatory
and guidance documents.
Article 14. Reward amounts,
forms, procedures, management and use of reward funding for consumers who
report sellers for failure to issue and deliver invoices
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a) The tax authority shall receive information
reported by consumers, and classify it for inspection and verification;
b) The application for reward shall comprise:
documents and evidence of the violation in accordance with Article 41 of Decree
No. 254/2026/ND-CP; inspection conclusions or administrative penalty decisions
on invoices issued by the competent authority; information on the individual
proposed for reward; other relevant documents (if any);
c) On the basis of the application prescribed in
point b of this clause, the tax authority shall issue a reward decision for
individuals providing information that satisfies the conditions prescribed in
clause 1 of Article 41 of Decree No. 254/2026/ND-CP.
2. Tax authorities of all levels are responsible
for reviewing and preparing reward applications for cases within their
management scope and issuing reward decisions on the basis of inspection
conclusions or administrative penalty decisions on invoices already issued.
3. The Director of the Tax Department is
responsible for providing guidance on the organization of receipt and
processing of information provided by individuals; reviewing and preparing
reward applications in accordance with regulations; reward amounts, management
and use of funding for proper purposes and in accordance with prescribed
entitlements and norms; and ensuring transparency and openness in the
disbursement of rewards.
Article 15. Procedures for
issuance of on-demand authenticated e-invoices
1. Business organizations, other organizations,
household businesses and individual businesses falling within the cases
eligible for issuance of on-demand authenticated e-invoices shall proceed as
follows:
a) Submit an application for issuance of an
authenticated e-invoice in accordance with Form No. 06/DN-PSDT in Appendix III
attached to this Circular and access the Tax Administration Information System
to issue an e-invoice;
b) Where the taxpayer falls within the cases
eligible for issuance of on-demand sales invoices as prescribed in point a of
clause 2 of Article 6 of Decree No. 254/2026/ND-CP, the taxpayer must pay in
full the tax arising on the invoice for which issuance is requested in
accordance with the law on VAT, personal income tax, corporate income tax or
other amounts payable in accordance with tax administration law and other
applicable taxes and charges (if any);
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d) Where the taxpayer falls within the cases
eligible for issuance of authenticated e-invoices for the sale of public assets
as prescribed in point c of clause 2 of Article 6 of Decree No. 254/2026/ND-CP,
the taxpayer is not required to declare and pay the tax arising on the invoice
for which issuance is requested;
dd) After the business organization, other
organization, household business or individual business has paid the tax in
full or other amounts payable (if any), no later than the next working day the
tax authority shall authenticate the e-invoice.
Business organizations, other organizations,
household businesses and individual businesses shall be solely responsible for
the accuracy of the particulars on on-demand e-invoices authenticated by the
tax authority;
e) Business organizations, other organizations,
household businesses and individual businesses shall file tax returns in
accordance with tax administration law.
2. Identification of the tax authority issuing
on-demand authenticated e-invoices:
a) For organizations and enterprises: The direct
supervisory tax authority or the tax authority where the business activities of
selling goods and providing services arise;
b) For household businesses and individual
businesses:
b.1) Household businesses and individual businesses
with fixed business locations, including e-commerce businesses with multiple
business locations (shops) operating within the same province or city or across
different provinces or cities, shall submit applications for issuance of
on-demand authenticated e-invoices to the direct supervisory tax authority of
the principal office of the household business or individual business,
determined as the address stated on the business registration certificate for
household businesses or on the tax registration declaration for individual
businesses;
b.2) Household businesses and individual businesses
without fixed business locations shall submit applications for issuance of
on-demand authenticated e-invoices to the tax authority managing the locality
where the household business or individual business resides: current place of
residence, temporary place of residence or permanent place of residence.
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The tax authority shall carry out the destruction
of receipts and invoices printed by the tax authority that have been issued but
not yet sold and are no longer in use. The Tax Department is responsible for
providing guidance on the destruction process for receipts printed by the tax
authority. Where organizations and units using paper invoices for the sale of
national reserve goods, or organizations collecting fees and charges, carry out
the destruction of paper invoices and paper receipts, they shall send a notice
of destruction results for invoices and receipts in accordance with Form No.
02/HUY-HDBLG in Appendix III attached to this Circular to the direct
supervisory tax authority, no later than five working days from the date of
carrying out the destruction of the paper invoices (including paper invoices
for the sale of national reserve goods) and paper receipts, and shall retain
them at the unit.
Chapter III
PROVISIONS ON E-RECORDS
Article 17. Registration for
use of e-records
1. Organizations and individuals withholding
personal income tax, and organizations collecting taxes, fees and charges,
prior to using e-records as prescribed in clause 1 of Article 22 of Decree No.
254/2026/ND-CP, shall register for use through the Tax Administration
Information System, the Customs Department Electronic Information Portal or
e-invoice service providers. For taxes, fees and charges on exported and
imported goods, registration for use shall be made through the Customs
Department Electronic Information Portal.
Where organizations and individuals paying income
fall within the cases eligible for free service charges as prescribed in
Article 28 of Decree No. 254/2026/ND-CP, they may choose to register for use of
e-records through the Tax Administration Information System or through
authorized e-invoice service providers of the Tax Department.
Registration information shall be provided in
accordance with Form No. 01/DKTD-CTDT in Appendix III attached to this
Circular.
The Tax Administration Information System and the
Customs Department Electronic Information Portal shall send a notification in
accordance with Form No. 01/TB-TNDT in Appendix IV attached to this Circular
regarding the receipt of the registration for use of e-records to the email
address registered with the tax administration authority, and through the
e-invoice service provider in the case of registration for use of e-records
through an e-invoice service provider.
2. Within one working day from the date of receipt
of the registration for use of e-records, the tax administration authority is
responsible for sending an electronic notification in accordance with Form No.
01/TB-DKDT in Appendix IV attached to this Circular through the e-invoice
service provider and directly to the organization or individual withholding
tax, and to organizations collecting fees and charges, regarding the acceptance
or non-acceptance of registration for use of e-records.
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Article 18. E-record format
1. The types of records prescribed in Article 22 of
Decree No. 254/2026/ND-CP must comply with the following format:
a) The e-record format uses Extensible Markup
Language (XML), which is designed for sharing electronic data between
information technology systems;
b) The e-record format comprises two components:
the business data component of the e-record and the digital signature element;
c) The Tax Department and the Customs Department
shall develop and publish the business data component of the e-record and
provide tools for displaying the particulars of e-records in accordance with
this Circular. The digital signature element shall be governed by the law on
electronic transactions.
2. E-records must display all particulars of the
record fully and accurately, ensuring no misinterpretation arises, so that
users can read them using electronic means.
Article 19. E-record model
symbols and symbols
1. Records in the field of tax administration, fees
and charges of the tax administration authority comprise: tax deduction records
and receipts.
2. Detailed provisions on e-record model symbols
and symbols shall be governed by Appendix II attached to this Circular.
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Article 20. Processing of
issued e-records
1. Where errors relate to particulars on the record
such as name, address, amount in words or other particulars, but do not relate
to the TIN or amount stated on the record, the organization issuing the
e-record shall notify the recipient of the e-record of the errors in the issued
record and is not required to issue a new record. The organization issuing the
e-record shall notify the tax authority of the record issued in error in
accordance with Form No. 04/SS-CTDT in Appendix III attached to this Circular.
2. In cases of e-records issued in error other than
those prescribed in clause 1 of this Article, the organization issuing the
e-record shall issue a replacement e-record for the record issued in error.
Chapter IV
LOOKUP, PROVISION AND
USE OF E-INVOICE INFORMATION
Article 21. Provision and
lookup of e-invoice information
1. The e-invoice information provided shall
comprise the particulars of e-invoices as prescribed in Article 10 of Decree
No. 254/2026/ND-CP and the status of the e-invoice.
2. E-invoice information shall be provided by the
tax authority in written or electronic data form.
Article 22. New registration,
supplementation of registration information and revocation of access accounts
to the Tax Administration Information System for access and use of e-invoice
information
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2. Within no more than two working days from the
date of receipt of the written request, the Tax Department or the
Provincial/Municipal Tax Department shall issue a new account, supplement the
account information or revoke the account and notify the information-using
party in writing. Where the account registration or extension of the account
validity period is not accepted, the reasons must be clearly stated.
New accounts registered for individual users shall
be notified by email.
3. The validity period of access accounts to the
Tax Administration Information System for new registrations and supplementation
of information shall be 12 months, or as requested by the information-using
party but not exceeding 12 months from the date the Tax Department or the
Provincial/Municipal Tax Department sends the written notification of the
registration result to the information-using party. Thirty days prior to the
expiry of the account validity period, the Tax Administration Information
System shall automatically send an expiry warning notification to the
information-using party. Where the information-using party does not change its
information, does not violate connection regulations and wishes to continue to
access the system, renewal shall be performed automatically through electronic
means authenticated by the digital signature of the information-using party on
the System. Each renewal period shall not exceed 12 months.
Article 23. Termination of the
use of forms of provision and use of e-invoice information
1. The Tax Department and the Provincial/Municipal
Tax Department shall revoke access accounts to the Tax Administration
Information System in the following cases:
a) Upon request by the registration contact point
of the information-using party;
b) The validity period has expired;
c) The access account to the Tax Administration
Information System has not been used to look up information for six consecutive
months;
d) Cases of use of e-invoice information for purposes
inconsistent with the operational activities in accordance with the functions
and duties of the information-using party, or in violation of the law on
protection of state secrets, are detected.
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Chapter V
IMPLEMENTATION
PROVISIONS
Article 24. Transitional
provisions
1. Where an e-invoice service provider has signed a
contract with the Tax Department (prior to March 1, 2025, with the General
Department of Taxation) for the provision of e-invoice data receipt,
transmission and storage services prior to the date this Circular comes into
force, such contract shall continue to be performed in accordance with the
signed contract.
2. From the time business organizations, other
organizations, household businesses and individual businesses use e-invoices in
accordance with Decree No. 254/2026/ND-CP and this Circular, where invoices
issued in accordance with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP
and guidance documents of the Ministry of Finance are found to have been issued
in error, the seller and buyer must enter into a written agreement clearly
stating the incorrect particulars and issue a new e-invoice (authenticated
e-invoice or unauthenticated electronic invoice) as a replacement for the
invoice issued in error, and update all information on the replaced invoice.
The replacement e-invoice for the invoice issued in error must contain the line
"Replacement for invoice Model No.... Symbol... No.... dated...". The
seller shall affix a digital signature on the new replacement e-invoice for the
invoice issued in error (invoice issued in accordance with Decree No.
51/2010/ND-CP, Decree No. 04/2014/ND-CP and guidance documents of the Ministry
of Finance) and send it to the buyer (in the case of unauthenticated electronic
invoices), or the seller shall send it to the tax authority for the tax
authority to authenticate the replacement e-invoice (in the case of
authenticated e-invoices). For invoices issued in accordance with Decree No.
123/2020/ND-CP, Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC,
adjustments or replacements shall be made in accordance with regulations.
Article 25. Entry into force
1. This Circular comes into force as of July 1,
2026.
2. From the date this Circular comes into force,
Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance
guiding the implementation of certain articles of the Law on Tax Administration
dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the
Government on invoices and records, and Decree No. 70/2025/ND-CP dated March
20, 2025 amending certain articles of Decree No. 123/2020/ND-CP shall cease to
be in force.
3. This Circular comprises five Appendices;
Appendices I through IV are mandatory and Appendix V is for reference only
(non-mandatory).
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PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan