📌 Key points to note regarding the content of electronic invoices from 01 / 07 / 2026:
- Required content — Name, symbol, invoice number, information of both parties; tax rate, digital signature and tax authority code; instructions for filling in each item are provided in the Appendix to the Decree.
- Buyer identification — Organizations should provide their tax identification number or budget relationship code; individuals should provide their personal identification number; foreigners should use their passport number and nationality.
- "Sell to consumers" — If the buyer does not provide their name, address, or identification number, the invoice must clearly state this; the previous practice of writing "individual customers who do not require an invoice" is no longer permitted.
- Separate the time of digital signature and the time of creation. — If the two dates differ, digitally sign and send to the tax authority no later than the next business day; the seller declares tax according to the date of creation.
- Receipt from the cash register — Abbreviated content, digital signature not required; sent to the buyer via text message, email, or a link/QR code for verification.
On November 30, 2026, the Government issued... Decree 254/2026/ND-CP Guidance on the Law on Tax Administration No. 108/2025/QH15 regarding electronic invoices and electronic documents, effective from 01/07/2026Accordingly, the content to be recorded on the invoice under the new regulations in the Decree is as follows:
The following information must be included on an invoice.
Electronic invoices must be prepared in a standard data format; contain all the information required by tax and accounting laws; and ensure that they fully and truthfully reflect the economic transactions that have occurred. According to Clause 1, Article 10 of the Decree, the contents that must be included on an invoice are:
| 01 | Name, invoice symbol, form number symbol | As stipulated in Article 8. |
| 02 | Invoice number | Arabic numerals, with a maximum of 8 digits, are numbered consecutively from smallest to largest; starting with 1 on January 1st (or the date of first use) and ending on December 31st each year. |
| 03 | Name, address, and tax identification number of the seller | The business registration and tax registration records must match; for businesses with multiple locations, the sales location must be clearly stated; and the authorization invoice must show information from both parties. |
| 04 | Buyer information | Tax identification number, budget-related unit code for organizations and businesses; full name, address, and personal identification number for individual consumers; passport number, entry/exit document number, and nationality for foreigners. |
| 05 | Goods, services, and taxes | Name, unit of measurement, quantity, unit price; total amount before tax, tax rate, VAT amount for each tax rate, and total payment. |
| 06 | Signatures of the seller and the buyer | Businesses use their own digital signatures; electronic invoices do not require the buyer's digital signature, unless otherwise agreed upon by both parties. |
| 07 | Invoice date | As defined in Article 9 of the Decree, the date format should display the Gregorian calendar date (day, month, year). |
| 08 | Time of digital signature | This is the moment when the seller and buyer use digital signatures to sign. It is independent of the time the invoice is created. |
| 09 | Tax authority code | Mandatory requirements for electronic invoices include a code: a unique transaction number and an encoded string of characters derived from the seller's information. |
| 10 | Fees, charges, discounts, promotions | Any amounts from the state budget, trade discounts, or promotions (if any) must be clearly shown on the invoice. |
In addition to the mandatory content, sellers are allowed to add logos, contract information, shipping orders, and customer codes depending on the characteristics and nature of the transaction and management requirements. This is especially true for sole proprietorships and individual businesses. encourage This involves displaying information about the industry group corresponding to the goods and services on electronic invoice data in XML format submitted to the tax authorities.
Retail invoice: clearly state "Sold to consumers"
Previously, when selling goods to individual customers without providing buyer information, each business would record it differently: leaving the information blank, writing "Individual Customer," "Walker," or most commonly, "The buyer did not request an invoice"From July 1st, 2026, according to point b, clause 4 of the Appendix to the Decree: if the buyer does not provide their name, address, and personal identification number, then the invoice will be invalid. It clearly states "Sold to consumers".
Before July 1, 2026 — each place has its own style.
Individual customers do not request invoices.
Individual guests / Walk-in guests
The buyer did not take the invoice.
Leave buyer information blank.
From July 1, 2026 — clearly defined
"Sell to consumers"
When the buyer does not provide their name, address, or personal identification number.
⚠️ Important note
Invoices without buyer information or invoices issued to consumers. has no value for use by economic organizations, agencies, other organizations, business households, and individual businesses for the purpose of accounting for expenses or settling taxes. Businesses purchasing goods need to provide their tax identification number so that the invoice is eligible for expense recognition and deduction.
Separate the creation time and the digital signature time.
Decree 254/2026/ND-CP Determining the time of digital signature is a mandatory requirement, independent of the time of invoice creation. Each time point serves a different purpose:
Time of creation
Determined according to Article 9 of the Decree (transfer of goods, completion of services, or specific industry milestones). Sellers declare taxes based on the date the invoice is issued.Regardless of when the digital signature is used.
Time of digital signature
In cases where the creation date differs from the digital signature date: the digital signature date and the date of submission to the tax authority for code issuance (or data transfer for invoices without a code) are the dates of the digital signature and the date of submission. no later than the next business day from the time of creation — except when submitted as a summary table. Buyers declare taxes at the time they receive the invoice. Correct, complete in both form and content.
E-invoices generated from cash registers
Electronic invoices generated from cash registers connected to the tax authority's data system only require: information on the seller and buyer (if requested); the name of the goods or services, unit price, quantity, and total payment amount — the tax-deducting entity must clearly state the price before tax, tax rate, and tax amount; the date of issuance; and the tax authority's code or electronic data for the buyer to retrieve.
This invoice A digital signature is not required. and sent to the buyer via text message, email, link, or QR code. Expenses with invoices from the cash register are identified as The expenditure must be supported by valid invoices and documents. when determining tax obligations.
What should businesses do?
- Review invoice templatesIn accordance with the provisions of Article 10, the following criteria should be added: the personal identification number of the buyer and the time of digital signature if not already provided.
- Update your invoicing and cash register software. To automatically record "Sold to Consumer" when the customer does not provide the information; remove the old recording methods from the default settings.
- Standardize cashier and sales processes: Ask for and enter the tax identification number or identification number when customers request an invoice for accounting or deduction purposes.
- Control the timing of digital signatures and data transmission. If you digitally sign the invoice after it has been created, ensure that the tax authority issues the code no later than the next working day after creation; synchronize the tax declaration policy with the invoice creation date.
A valid invoice starts with correct content. Reviewing invoice templates and software configurations before tax authorities conduct audits helps businesses avoid risks related to deductible expenses and tax deductions.