Against the backdrop of regulatory bodies pushing forward with tax policy reforms and increasing the application of technology to build a better business environment. transparent, fair, and modernThe regulatory system regarding electronic invoices, documents, and tax management has undergone significant changes. This is not only a requirement for legal compliance but also a factor that directly impacts the management, declaration, and risk control activities of businesses.
To help businesses Understand the true nature of the regulations, keep up-to-date with changes, and apply them effectively in practice.Compiled by Experts A comprehensive guide to managing electronic invoices and documents. based on systematizing the latest regulations from the Law Tax Administration Law No. 108/2025/QH15, Decree 252/2026/ND-CP, Decree 254/2026/ND-CP, Circular 91 / 2026 / TT-BTC , and Official Document 5061/CT-CS.
The handbook is designed in the following way: Easy to look up – easy to understand – easy to applyThis document not only compiles legal regulations but also analyzes key points, the nature, and important considerations in the process of creating, managing, and using electronic invoices and documents. It will be a useful reference document, supporting businesses in improving tax management efficiency, minimizing risks, and meeting the requirements of regulatory agencies in the new era.
1. Entities using electronic invoices
- Economic organizations, other organizations, business households, individual businesses, and high-risk tax cases as defined by the Minister of Finance must use electronic invoices with tax authority codes when selling goods or providing services.
- Businesses operating in the fields of electricity, petroleum, postal services, telecommunications, clean water, finance and banking, securities, crypto assets, services supporting transactions on carbon exchanges, insurance, healthcare, e-commerce, supermarket business, trade, air, road, rail, sea, and inland waterway transport, and economic organizations that have or will conduct transactions with tax authorities electronically, build information technology infrastructure, have accounting software systems, and electronic invoicing software systems that meet the requirements for creating, searching, and storing electronic invoice data as prescribed, ensuring the transmission of electronic invoice data to buyers and to tax authorities, are allowed to use electronic invoices without tax authority codes when selling goods or providing services, except in high-risk tax cases as prescribed by the Minister of Finance and in cases where they register to use electronic invoices with tax authority codes.
- Economic organizations, business households, and individual businesses engaged in the sale of goods and provision of services, including direct sales to consumers (shopping centers; supermarkets; retail (excluding automobiles, motorcycles, and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services; services directly supporting road transport; art, entertainment, and recreation services; film screenings; and other personal services as defined in the Vietnamese Economic Sector Classification System) shall use electronic invoices from cash registers.
- Household businesses and individual businesses with annual revenue exceeding 01 billion VND, or household businesses and individual businesses selling assets requiring registration of ownership or usage rights, must use electronic invoices with tax authority codes, or electronic invoices generated from cash registers connected to the tax authority's data system.
💡 Household businesses and individual business owners who are not required to use electronic invoices but wish to do so can register to use electronic invoices with a tax authority code or electronic invoices generated from a cash register connected to the tax authority.
2. Instructions for Registering to Use Electronic Invoices (E-Invoices)
- Implementation process: Register or update your information through the e-invoice service provider or the tax authority's portal.
- Response time: Within 01 working daysThe tax authorities will then send a notification confirming acceptance or rejection.
- Note regarding identification: The system will automatically compare the biometric information of the legal representative with the National Population Database.
- Registration form: Form No. 01/ĐKTĐ-HĐĐT Appendix III attached to Circular 91/2026.
3. Time of issuing electronic invoices
Article 9 of Decree 254/2026/ND-CP stipulates that the timing of invoice issuance for the sale of goods and provision of services is the time of transfer or completion, regardless of whether payment has been collected or not.
SALES OF GOODS
Issued at the time of transferring the ownership or right to use the goods to the buyer — regardless of whether payment has been collected or not; this includes the sale or transfer of public assets and national reserves. For exported goods (including export processing): the seller determines the time, but it must be no later than the next business day from the date the goods were cleared through customs.
PROVISION OF SERVICES
Issued at the time the provision of services is completed — regardless of whether payment has been collected or not; this includes services provided to foreign organizations or individuals. If payment is collected in advance or during the provision: issued at the time of payment. Deposits made to secure contract performance under the Civil Code do not require an invoice.
In cases of multiple deliveries or handovers by item or service stages: an invoice must be issued for each delivery corresponding to the volume and value of the delivery. In cases where the seller lacks automated invoicing software and the transactions occur during nighttime working hours, the invoice must be issued no later than the next business day.
4. Incorrectly issued electronic invoice.
An electronic invoice that has been issued with errors is one that has been created and sent to the buyer or sent to the tax authority for code issuance (or without a code), but Contains inaccurate or non-compliant information.
Common cases of incorrectly issued invoices:
- In cases where there are errors in the contents of the invoice such as name, address, amount in words, or other details, but not errors in: tax code, amount recorded on the invoice, tax rate, tax amount, or goods listed on the invoice.
- In cases where an electronic invoice has been issued incorrectly regarding: tax identification number; product name, or the product listed on the invoice does not meet specifications or quality standards; the amount stated on the invoice; tax rate; tax amount; or other mandatory information.
Depending on the specific circumstances of an incorrectly issued electronic invoice, there will be corresponding methods for handling, notification, and declaration. Therefore, before proceeding with the handling of an incorrect invoice, businesses need to correctly identify their specific situation to apply the appropriate method.
5. Understand the error occurrence period and the error detection period correctly.
To handle erroneous electronic invoices, in addition to addressing the issues directly related to the incorrect invoice, it is also necessary to address the declaration issues associated with these invoices. And to ensure accurate declaration, it is essential to understand the period in which the error occurred and the period in which the error was discovered.
Current regulations do not specifically define the "period of error occurrence" and the "period of error detection," but it can be stated in simpler terms:
- Period of errors/missing events: This is the month or quarter in which the original invoice was generated and the time when the data should have been correctly declared and recorded.
- Error detection period: This is the month or quarter in which a business discovers an incorrect or erroneous invoice and makes adjustments/replacements.
For example: If the original invoice was issued on April 15, 2026, and the error was discovered on July 22, 2026, then:
- Period of errors and omissions This is April 2026 for businesses that file monthly tax returns, or the second quarter of 2026 for businesses that file quarterly tax returns.
- Error detection period This is July 2026 for businesses that file monthly returns, or the third quarter of 2026 if the business files quarterly returns.
6. Principles for determining the period for submitting supplementary declarations
Based on Clause 6, Article 12 Decree 252/2026/ND-CP According to the implementation guidelines of the Tax Administration Law 108/2025: When a business discovers errors or omissions in an issued invoice, it must file a supplementary declaration for the period in which the error occurred.
The specific method for filing an amended tax return will depend on how this amendment affects the amount of tax payable, other payable revenues, and the amount of VAT still deductible for the business, as follows:
- If you submit a supplementary declaration INCREASE Tax payable (or reduction of tax already exempted/reduced/refunded): File a supplementary declaration in the period in which the error occurred and immediately pay the additional tax difference (or return the excess tax refunded/exempted/reduced) to the state budget along with late payment penalties.
- If you submit a supplementary declaration REDUCE Tax payable: The amount of tax due will be adjusted downwards by filing a supplementary declaration for the period in which the error occurred. The overpaid tax amount resulting from the under-declaration will be processed according to regulations and the late payment penalty will be adjusted downwards.
⚠️ Separate handling of deductible Value Added Tax (VAT)
Since VAT has a carry-forward deduction mechanism, the rules for filing supplementary declarations are as follows:
- Increase/Decrease in the amount of deductible VAT carried forward to the next period: Unlike the obligation to pay money, this part difference increase or decrease This tax deduction will be applied to the business. The supplementary declaration should be made directly on the declaration form for the period in which the error was discovered.
- For cases where an amended tax return is requested to increase the VAT refund amount: Business & Investment This is only permitted if you HAVE NOT yet submitted your tax refund application. This information is provided to the tax authorities. If you have already submitted a tax refund application, you are not allowed to file an amended application to increase the requested refund amount.
7. Handling incorrectly issued electronic invoices
| In case of error | Nature | Treatment | Declaration/Notification | Documents to be archived |
| 1. In cases where there are errors in the contents of the invoice but not in: the tax identification number, the amount recorded on the invoice, the tax rate, the tax amount, or the goods listed on the invoice. | This does not affect the tax amount or the information used for previous tax declarations. | The seller informs the buyer that the invoice was issued incorrectly and that a new invoice does not need to be issued. | The seller shall notify the tax authorities about the incorrectly issued electronic invoice using Form No. 04/SS-HĐĐT, Appendix III. Circular 91/2026. | The invoice has been issued; the buyer has been notified. |
| 2. In cases where the electronic invoice has been issued incorrectly regarding the following information: tax identification number; product name; goods listed on the invoice not conforming to specifications or quality; amount listed on the invoice; tax rate; tax amount. | Incorrect information related to previous tax declarations and tax payments. |
Sellers can choose to adjust or replace an electronic invoice. Before adjusting or replacing an incorrectly issued electronic invoice: ▪️If the buyer is an economic organization, other organization, business household, or individual business, the seller and buyer must draw up a written agreement clearly stating the incorrect information; ▪️If the buyer is an individual, the seller must notify the buyer or post a notice on the seller's website. (if any). |
Impact on tax payable > filing a supplementary tax return for the period in which the error occurred. The impact on the amount of deductible VAT > supplementary declaration for the period in which the error was discovered. |
Issued invoices, adjustment/replacement invoices. The seller shall retain the agreement document at their unit and present it upon request from the tax authorities or other competent state agencies. |
| 3. Returned goods. | Transactions arising after the sale. | The seller issues an adjusted invoice. except in If the parties agree that the buyer will issue an electronic invoice upon returning the goods, the buyer will provide it to the seller. | The seller declares the adjusted invoice in the period in which it is issued, and the buyer declares it in the period in which the adjusted invoice is received. | Return record, invoice. |
| 4. End-of-period trade discount. | Arising after the transaction. | The seller issues an adjusted invoice. | The seller declares the adjusted invoice in the period in which it is issued, and the buyer declares it in the period in which the adjusted invoice is received. | Sales and invoice reconciliation statement. |
| 5. Settlement of contract value reduction/increase. | Adjustments based on final settlement, changes in contract value after acceptance and completion. | The seller issues an adjustment invoice to increase/decrease the invoice amount. | The seller declares the adjusted invoice in the period in which it is issued, and the buyer declares it in the period in which the adjusted invoice is received. | Settlement documents, acceptance reports, and issued invoices. |
| 6. In cases where the seller has issued an invoice upon receiving payment before providing the service, and subsequently the transaction is canceled or terminated, resulting in the partial cancellation of the service. | Arising after the transaction. | The seller issues an adjusted invoice. | The seller declares the adjusted invoice in the period in which it is issued, and the buyer declares it in the period in which the adjusted invoice is received. | Cancellation record, service termination record, and issued invoice. |
| 7. An incorrectly issued electronic invoice is an electronic invoice from a cash register or an electronic invoice for the sale of goods that are assets subject to registration of ownership and use rights. | Incorrect information related to sales data declarations and property ownership registration. | The seller issues a replacement invoice for the incorrectly issued invoice, except if the buyer returning the goods is an entity using electronic invoices, in which case the buyer issues a return invoice to the seller. | The period in which the error occurred. | Issued invoices, adjustment/replacement invoices. |
⚠️ Note:
In cases where, within a single month, the seller has issued multiple invoices to the same buyer containing incorrect information regarding the buyer, product name, unit price, quantity, and tax rate, the seller may issue a single adjustment or replacement invoice for all the incorrectly issued electronic invoices within the same month, attaching a list of the incorrectly issued electronic invoices according to Form No. 01/BK-ĐCTT, Appendix III. Circular 91/2026.
8. Regulations on Authorization for Invoice Issuance
- Rule: The authorization must be in writing (contract/agreement) and notified to the tax authorities when registering to use electronic invoices.
- Contents on the invoice: The full name, address, and tax identification number (MST) of both the authorizing party and the authorized party must be clearly displayed.
- Responsibility: Both parties must publicly post the authorization on their website or through mass media.
9. Electronic documents (Personal Income Tax Deduction & Receipts)
- Register to use: This is done through the Tax Management Information System or a service provider.
- Date of issuance: At the time of personal income tax deduction, time of tax, fee, and charge collection, organization deducting personal income tax, organization collecting taxes, fees, and charges, Documents must be prepared.A receipt is given to the taxpayer for taxes, fees, and charges.
⚠️ For individuals who do not have an employment contract or whose employment contract is less than 03 months, the organization or individual paying the income shall issue a tax withholding certificate for each tax withholding transaction, or issue one certificate for multiple tax withholding transactions within a tax year upon the individual's request. For individuals with an employment contract of 03 months or more, the organization or individual paying the income shall only issue one tax withholding certificate per tax year.
- Format: Use XML language similar to electronic invoices.
- Error handling: If the identification information is incorrect, notify both the sender and the recipient. Form 04/SS-CTĐTIf the tax identification number (MST) or the amount is incorrect, a replacement document must be created.
10. Information Lookup & Incentive Programs
- Search: Taxpayers can register for an account to access data on the Tax Management Information System, with a usage period of 12 months per license.
- Lucky bill: The program offers monthly and yearly cash rewards to individual consumers to encourage the habit of requesting receipts.
- Awards: Consumers who report sellers for failing to issue invoices will be considered for rewards according to established procedures.
The legal system regarding taxes, invoices, and electronic documents will continue to be improved towards digitalization, enhanced data connectivity, and improved management efficiency. This requires businesses not only to keep up-to-date with new regulations but also to understand their true nature in order to apply them appropriately to practical operations, thereby minimizing compliance risks and improving management efficiency. For any questions or in-depth consulting needs, the Expertis team of experts is always ready to support your business.