On May 15, 2026, Official Letter 3078/CT-NVT was issued providing guidance on implementing biometric facial authentication on the eTax Mobile application for legal representatives when registering for new or changing information for the use of electronic invoices. This is a mandatory requirement in accordance with Decree 70/2025/ND-CP — and failure to complete the authenticaltion process within the deadline will result in application rejection, interrupting the invoicing process.
📌 KEY POINT
This regulation applies to the legal representatives of businesses, organizations, household businesses, and individual business owners. The representative needs to have Level 2 Electronic Identity Account (VNeID) and have eTax Mobile installed in order to carry out the authentication process. The authentication process must be completed within 01 business days from the date of filing the application — if the deadline is missed, the application will be rejected.
Scope of application
This regulation applies to businesses, organizations, household businesses, and individual business owners when procedures related to electronic invoices (e-invoices) arise. Specifically, biometric authentication is required when:
- Register to use e-invoices — when taxpayers register for electronic invoice issuance for the first time.
- Update e-invoices registration information due to changes in information regarding the legal representative; representative of a household business, individual business; or owner of a private enterprise (hereinafter collectively referred to as "legal representative").
The most common type of information change directly relates to the representative's identifying information—such as their full name, citizen identification number (CCCD), or date of birth. When this information changes, the system will require re-verification to ensure the correct person and identity are verified.
Who is required to undergo biometric authentication?
The legal representative of the business, organization, or business household/business individual must personally carry out the verification process — it cannot be delegated to an accountant or other person, as the nature of this process is to accurately verify the identity of the person responsible.
Exception
This regulation does not apply to cases where the representative is a foreigner who has not met the level 02 electronic identification requirements under the electronic identification and authentication system according to the implementation roadmap of the competent authorities.
What preparations are needed before verification?
According to the regulations of the Tax Department, before carrying out the authentication process, the legal representative must ensure that they have Level 02 electronic identification account on the VNeID application and have installed eTax Mobile app.
At the same time, the information about the legal representative in the tax registration data of the tax authority must match the individual's identification information in the National Population Database.
Note
If the information is inconsistent—for example, a detail in the full name is wrong, the old 9-digit Citizen Identification Number (CCCD) hasn't been updated, or the date of birth is not consistent—the system will automatically reject the registration application. Therefore, you should review and correct your tax registration information to match your CCCD/VNeID before submitting the tax return to avoid problems that could cause delays.
What is the verification process like?
The entire process consists of four steps, connecting the taxpayer, the e-invoice portal, and the eTax Mobile application:
Note
Biometric authentication It must be completed within one business day. Since submitting the application, if verification is not completed within the specified timeframe, the system will automatically reject the registration/change application.
Complying with biometric authentication requirements is mandatory for electronic invoice application to be accepted. To ensure a smooth process, taxpayers need to proactively review and update their tax registration information, ensuring they meet the requirements for VNeID level 02 and eTax Mobile, and perform authentication immediately when requested by the system. Contact Expertis team now for assistance in reviewing tax registration information and electronic invoice procedures.