Decree 70/2025/ND-CP amends Decree 123/2020/ND-CP on invoices and documents.

DECREE

AMENDING AND SUPPLEMENTING SOME ARTICLES OF GOVERNMENT DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020 REGARDING INVOICES AND DOCUMENTS

Based on the Law on Organization of the Government dated June 18, 2025;

Based on the Law on Tax Administration dated June 13, 2019; the Law amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling Administrative Violations dated November 29, 2024;

Based on the Value Added Tax Law dated June 3, 2008; the Law amending and supplementing a number of articles of the Value Added Tax Law dated June 19, 2013; the Law amending and supplementing a number of articles of tax laws dated November 26, 2014; the Law amending and supplementing a number of articles of the Value Added Tax Law, the Special Consumption Tax Law and the Tax Administration Law dated April 6, 2016; and the Value Added Tax Law dated November 26, 2024;

Based on the Accounting Law dated November 20, 2015;

Based on the Law on Electronic Transactions dated June 22, 2023;

Based on the Law on Information Technology dated June 29, 2006;

At the proposal of the Minister of Finance;

The Government has issued a Decree amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.

Article 1. Amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.

1. Add point e to clause 1 of Article 2 as follows:

“e) Foreign suppliers without a permanent establishment in Vietnam that conduct e-commerce, digital platform-based business, and other services may voluntarily register to use electronic invoices in accordance with the provisions of this Decree.”

2. Add points c and d to clause 2; amend and supplement clauses 5, 11, and 12, and add clause 14 to Article 3 as follows:

a) Add points c and d to clause 2 as follows:

“c) Electronic invoices generated from cash registers with electronic data transfer connections to the tax authority (hereinafter referred to as electronic invoices generated from cash registers) are invoices with a tax authority code or electronic data that buyers can access and declare. Electronic invoices generated from cash registers are created by organizations and individuals selling goods or providing services from the point-of-sale system, and the data is transferred to the tax authority in the format specified in Article 12 of this Decree.

d) A cash register is a point-of-sale system comprising a synchronized electronic device or a system of multiple electronic devices combined using information technology solutions, with common functions such as: calculating prices, storing sales transactions, and sales data.”

b) Amend and supplement Clause 5 as follows:

“5. Electronic documents are presented in the form of electronic data issued by organizations or individuals responsible for tax withholding to taxpayers, or issued by organizations collecting taxes, fees, and charges to taxpayers by electronic means in accordance with the law on fees, charges, and tax laws.”

c) Amend and supplement clauses 11 and 12 as follows:

11. Destroy invoices and documents.

a) Destroying electronic invoices and documents is a measure to ensure that electronic invoices and documents no longer exist on the information system, making it impossible to access or refer to the information contained in them.

b) Destroying invoices printed by the tax authority, and destroying printed or self-printed documents involves burning, cutting, tearing, or other forms of destruction, ensuring that the information and data on the destroyed invoices and documents cannot be reused.

Invoices and supporting documents that are permitted to be destroyed are those that have exceeded the retention period as stipulated in Article 6 of this Decree.

12. An electronic invoice service provider is an organization that provides solutions for creating, connecting, receiving, transmitting, storing, and processing electronic invoice and electronic document data. Electronic invoice service providers include: organizations providing electronic invoice solutions for sellers and buyers; and organizations connecting, receiving, transmitting, and storing electronic invoice data with tax authorities.

d) Add clause 14 as follows:

“14. The General Department of Taxation's electronic portal for electronic invoices for taxpayers (hereinafter referred to as the General Department of Taxation's Electronic Portal) is a centralized internet access point provided by the General Department of Taxation for taxpayers, tax authorities, transmission and reception organizations, and other agencies, organizations, and individuals to conduct transactions related to electronic invoices as prescribed. The General Department of Taxation's Electronic Portal: Sends automatic feedback confirming that the taxpayer has successfully submitted the documents and notifies the time of official receipt of the taxpayer's files, documents, and data; sends notifications and results of resolving issues related to the taxpayer's electronic invoices (if any) through the electronic invoice service provider (for cases where the taxpayer registers to use electronic invoices through an electronic invoice service provider) or the account using the General Department of Taxation's Electronic Portal or the email address registered with the tax authority (for cases where the taxpayer registers to use electronic invoices) (Electronic application submitted directly via the General Department of Taxation's electronic portal).

3. Amend and supplement clauses 1, 2, 3, 6, and 7, and add clause 9 to Article 4 as follows:

a) Amend and supplement clauses 1, 2, 3, 6, and 7 as follows:

“1. When selling goods or providing services, the seller must issue an invoice to the buyer (including cases where goods and services are used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of loans, borrowing, or returning goods) and cases of invoice issuance as prescribed in Article 19 of this Decree. The invoice must contain all the information as prescribed in Article 10 of this Decree. In case of using electronic invoices, they must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree.

2. When deducting personal income tax, collecting taxes, fees, and charges, the tax-deducting organization or individual, and the tax-collecting organization, must issue tax deduction certificates and tax/fee/charge receipts to the person whose income is subject to tax deduction, the taxpayer, or the fee/charge payer, and must fully record all the contents as prescribed in Article 32 of this Decree. If electronic certificates are used, they must conform to the standard data format of the tax authority. If an individual authorizes tax settlement, no personal income tax deduction certificate will be issued.

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 deduction certificate for each tax deduction or issue one certificate for multiple tax deductions in 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 deduction certificate to the individual in a tax year.

3. Before using invoices and receipts, businesses, economic organizations, other organizations, business households, individual businesses, organizations and individuals deducting personal income tax, and organizations collecting taxes, fees, and charges must register their use with the tax authority or notify the issuance in accordance with the provisions of Article 15, Article 34, and Clause 1 of Article 36 of this Decree. For invoices and receipts printed by the tax authority, the tax authority shall notify the issuance in accordance with Clause 3 of Article 24 and Clause 2 of Article 36 of this Decree.”

6. Invoice and document data from the sale of goods and provision of services, and document data from tax payment, tax deduction, and payment of taxes, fees, and charges, constitute a database for tax management purposes and for providing invoice and document information to relevant organizations and individuals.

Sellers of goods and services, organizations providing electronic invoicing services, and tax authorities use electronic invoice databases to implement measures encouraging consumers to request invoices when purchasing goods and services, such as: frequent customer programs, prize draw programs, and lucky invoice programs. Regarding measures encouraging individual consumers to request invoices when purchasing goods and services for the purpose of raising consumer awareness, implemented by tax authorities, the Ministry of Finance organizes the implementation of this content from the annual state budget to modernize and improve the effectiveness and efficiency of tax management in accordance with tax management laws.

7. Sellers of goods and services may authorize a third party to issue electronic invoices for their sales and services. Invoices issued by third parties must clearly state the name of the authorizing party. The authorization must be documented in writing between the authorizing party and the authorized party, clearly stating all information regarding the authorized invoice (purpose of authorization; duration of authorization; method of payment for the authorized invoice) and must be notified to the tax authorities when registering for the use of electronic invoices. If the authorized invoice is an electronic invoice without a tax authority code, the authorizing party must transfer the electronic invoice data to the tax authorities through a service provider. The Minister of Finance will provide specific guidance on this matter.”

b) Add clause 9 as follows:

9. In cases where an organization collecting taxes, fees, and charges and a service provider jointly collect taxes, fees, charges, and sales proceeds from goods and services from a single customer, the tax, fee, and charge receipts and invoices may be integrated into a single electronic format for delivery to the buyer. The integrated electronic invoice must contain all the necessary information of an electronic invoice and electronic receipt, and conform to the format prescribed by the tax authority. The seller of goods and services and the organization collecting taxes, fees, and charges are responsible for agreeing on the unit responsible for creating the integrated electronic invoice for the customer and must notify the directly managing tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued with this Decree. The declaration of revenue by the seller of goods and services and the declaration of taxes, fees, and charges shall be carried out in accordance with the provisions of tax management law.”

4. Amend and supplement Clause 2 of Article 5 as follows:

2. For organizations and individuals selling goods or providing services, and organizations and individuals with related rights and obligations.

a) Committing fraudulent acts such as using illegal invoices, using invoices illegally; forging invoices or documents to carry out illegal acts;

b) Obstructing tax officials from performing their duties, specifically: acts of obstruction that harm the health and dignity of tax officials while they are inspecting or auditing invoices and documents;

c) Unauthorized access to, falsification of, or destruction of information systems related to invoices and documents;

d) Giving bribes or engaging in other acts related to invoices and documents for the purpose of obtaining illicit gains;

(d) Failure to transfer electronic data to the tax authorities as prescribed in this Decree.”

5. Add point d to clause 1, amend and supplement point b of clause 2, add clause 2a after clause 2, and amend and supplement clause 3 of Article 8 as follows:

a) Add point d to clause 1 as follows:

"(d) E-commerce business activities, digital platform-based business activities, and other services of foreign providers without a permanent establishment in Vietnam."

b) Amend and supplement point b of clause 2 as follows:

“b) Organizations and individuals in the free trade zone, when selling goods or providing services domestically, and when selling goods or providing services between organizations and individuals within the free trade zone, or exporting goods or providing services abroad, must clearly state on the invoice: “For organizations and individuals in the free trade zone.”

Export processing enterprises that engage in other business activities (besides export processing activities as stipulated by law on industrial parks and export processing zones) and declare value-added tax using the direct method shall use invoices as prescribed in point a of this clause. Export processing enterprises that declare value-added tax using the deduction method shall use invoices as prescribed in clause 1 of this Article.”

c) Add clause 2a after clause 2 as follows:

“2a. Electronic commercial invoices are invoices applicable to organizations, businesses, and individuals (exporters) engaged in exporting goods or providing services abroad, provided that the exporter meets the conditions for electronically transferring commercial invoice data to the tax authority. Electronic commercial invoices must comply with the content regulations as stipulated in Article 10 of this Decree and the standard data format regulations of the tax authority as stipulated in Article 12 of this Decree.”

If the exporter does not meet the requirements for electronically transferring commercial invoice data to the tax authorities, they can choose to issue an electronic value-added tax invoice or an electronic sales invoice.”

d) Amend and supplement clause 3 as follows:

3. Electronic invoices for the sale of public assets shall be used when selling or transferring public assets in accordance with the law on the management and use of public assets.

6. Amend and supplement Clauses 1 and 2, Points a, e, l, m, and n of Clause 4, Article 9, and add Points p, q, and r to Clause 4, Article 9 as follows:

a) Amend and supplement clauses 1 and 2 as follows:

“1. The time of issuing an invoice for the sale of goods (including the sale and transfer of public assets and the sale of national reserves) is the time of transferring ownership or the right to use the goods to the buyer, regardless of whether payment has been received or not.

For goods exports (including processing for export), the time of issuing the electronic commercial invoice, electronic value-added tax invoice, or electronic sales invoice is determined by the seller, but no later than the next working day from the date the goods are cleared through customs as stipulated by customs law.

2. The time of invoicing for the provision of services is the time when the service is completed (including the provision of services to foreign organizations and individuals), regardless of whether payment has been received or not. If the service provider receives payment before or during the provision of services, the time of invoicing is the time of payment (excluding cases of receiving deposits or advances to ensure the performance of contracts for the provision of services such as: accounting, auditing, financial and tax consulting; valuation; surveying, technical design; supervision consulting; and preparation of construction investment projects).

b) Amend and supplement points a, e, l, m, and n of clause 4 as follows:

“a) For cases involving the sale of goods or provision of services in large quantities and occurring frequently, a timeframe for data reconciliation is required between the business selling the goods or providing the services and the customer or partner, including: Cases involving the provision of services directly supporting air transport, supplying aviation fuel to airlines, electricity supply (except for those specified in point h of this clause), providing support services for railway transport, water, television services, television advertising services, e-commerce services, postal and delivery services (including agency services, collection and disbursement services), telecommunications services (including value-added telecommunications services), logistics services, information technology services (except for cases specified in point b of this clause) sold on a fixed-period basis, banking services (excluding lending activities), international money transfers, securities services, computerized lottery, road usage fee collection between investors and fee collection service providers, and others. In other cases, as guided by the Minister of Finance, the invoice date is the date of completion of data reconciliation between the parties, but no later than the 07th day of the month following the month in which the service was provided, or no later than 07 days from the end of the agreed period. The agreed period used as the basis for calculating the quantity of goods and services provided is based on the agreement between the seller of goods or service and the buyer.”

“e) For crude oil exploration, extraction, and processing activities: The time of invoicing for the sale of crude oil, condensate, and products processed from crude oil (including product off-take activities under government commitments) is the time when the buyer and seller determine the official selling price, regardless of whether payment has been received or not.

For the sale of natural gas, associated gas, and coal gas transported via pipelines to buyers, the invoice date is the date when the buyer and seller determine the volume of gas delivered for the month, but no later than the last day of the deadline for declaring and paying taxes for the month in which the tax liability arises, as stipulated by tax laws.

"In cases where the government guarantee and commitment agreement stipulates otherwise regarding the timing of invoice issuance, the provisions of the government guarantee and commitment agreement shall prevail."

“l) The time of invoicing for lending activities is determined according to the interest collection period in the credit agreement between the credit institution and the borrower, except in cases where interest is not collected by the due date and the credit institution monitors it off-balance sheet in accordance with the law on credit, in which case the time of invoicing is the time the loan interest is collected from the customer. In the case of early interest payment according to the credit agreement, the time of invoicing is the time the early interest is collected.”

For foreign exchange agency activities and the provision of foreign currency receipt and payment services by economic organizations and credit institutions, the time of invoice issuance is the time of foreign currency exchange or the time of completion of the foreign currency receipt and payment service.

m) For passenger transport businesses using taxis with fare calculation software as prescribed by law: at the end of the trip, the enterprise or cooperative operating passenger transport by taxi using fare calculation software shall issue an electronic invoice to the customer and simultaneously transfer the invoice data to the tax authority as prescribed.

n) For medical examination and treatment facilities using medical examination and treatment management and hospital fee management software, for each medical examination and treatment transaction and the performance of imaging, testing, and laboratory services, a receipt (for hospital fees or examination/testing fees) is printed and stored in the information technology system. If the customer (the person receiving medical examination and treatment) does not need an invoice, at the end of the day, the medical examination and treatment facility will use the medical examination and treatment information and the information from the receipt to compile and create an electronic invoice for the medical services performed during the day. If the customer requests an electronic invoice, the medical examination and treatment facility will create an electronic invoice and give it to the customer.

Medical examination and treatment facilities issue invoices to the social insurance agency at the time the social insurance agency settles and reimburses the medical examination and treatment costs for health insurance cardholders.

c) Add points p, q, and r to clause 4 as follows:

"p) The time of invoicing for insurance business activities is the time of recognizing insurance revenue as stipulated by the law on insurance business."

q) For traditional lottery ticket businesses, where tickets are sold in the form of pre-printed tickets of all denominations to customers, after collecting any unsold tickets and no later than before the draw of the next period, the lottery business shall issue one electronic value-added tax invoice with a tax authority code to each agent (organization or individual) for the lottery tickets sold during the period and send it to the tax authority to issue the invoice code.

r) For casino and electronic gaming businesses, the electronic invoice must be issued no later than one day after the end of the revenue determination date. Simultaneously, the casino and electronic gaming business must transfer data recording the amount received (from exchanging conventional currency for players at the counter, at the gaming table, and from electronic gaming machines) minus the amount returned to players (due to winnings or unused funds) according to Form 01/TH-DT Appendix IA issued with this Decree to the tax authority at the same time as transferring the electronic invoice data. The revenue determination date is the period from 00:00 to 23:59 on the same day.”

7. Amend and supplement Clause 5, Point a of Clause 6, Clause 9, Point c of Clause 14 of Article 10, and add Point l to Clause 14, and add Clause 17 to Article 10 as follows:

a) Amend and supplement Clause 5 as follows:

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

a) If the buyer is a business entity with a tax identification number, the name, address, and tax identification number of the buyer shown on the invoice must be exactly as stated in the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax identification number notification, investment registration certificate, or cooperative registration certificate; if the buyer is a budget-related entity, the name, address, and budget-related entity code shown on the invoice must reflect the assigned budget-related entity code.

In cases where the buyer's name and address are too long, the seller may use abbreviations of common nouns on the invoice, such as: "Ward" to "W", "District" to "Q", "City" to "TP", "Vietnam" to "VN", or "Joint Stock Company" to "CP", "Limited Liability Company" to "TNHH", "Industrial Park" to "KCN", "Production" to "SX", "Branch" to "CN"... but must ensure that the house number, street name, ward, commune, district, city are fully included, accurately identifying the business name and address, and conforming to the business registration and tax registration of the enterprise.

b) If the buyer does not have a tax identification number, the invoice does not need to show the buyer's tax identification number. In some specific cases of selling goods or providing services to individual consumers as stipulated in Clause 14 of this Article, the invoice does not need to show the buyer's name and address. In the case of selling goods or providing services to foreign customers visiting Vietnam, the buyer's address information may be replaced by the passport number or entry/exit document and nationality of the foreign customer. If the buyer provides a tax identification number and personal identification number, the invoice must show the tax identification number and personal identification number.”

b) Amend and supplement point a, clause 6 as follows:

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

a.1) Name of goods and services: The invoice must show the name of the goods and services in Vietnamese. If the goods sold include many different types, the name must be detailed down to each type (e.g., Samsung phones, Nokia phones; food and beverages;...). If the goods require registration of usage rights or ownership rights, the invoice must show the specific numbers and symbols required by law during registration. For example: chassis number, engine number of a car or motorcycle, address, house class, length, width, number of floors of a house… In the case of transportation services, the invoice must show the vehicle's license plate and the route (departure point – destination). For transportation businesses providing goods transportation services on digital platforms or operating e-commerce, the invoice must show the name of the transported goods, the name, address, tax code, or identification number of the consignor.

If foreign language text needs to be added, it should be placed to the right in parentheses ( ) or directly below the Vietnamese text, in a smaller font size than the Vietnamese text. If the goods or services being traded have a specified product code, both the name and code of the goods or services must be included on the invoice.

a.2) Unit of measurement: The seller determines the unit of measurement for the goods shown on the invoice based on the nature and characteristics of the goods (for example: tons, quintals, yens, kilograms, grams, milligrams, or taels, ounces, pieces, units, boxes, cans, barrels, bags, packages, tubes, meters).³, m², m…). For services, the invoice does not necessarily need to include the "unit of measurement" item; the unit of measurement is determined according to each service provided and the content of the service provided.

a.3) Quantity of goods and services: The seller shall record the quantity in Arabic numerals based on the unit of measurement mentioned above. In the case of providing specific types of goods and services such as electricity, water, telecommunications services, information technology services, television services, postal and delivery services, banking, securities, insurance, which are established according to a conventional period, medical examination and treatment services, and other cases as guided by the Minister of Finance, where invoices are issued after data reconciliation, the seller may use a list attached to the invoice; the list shall be kept together with the invoice for inspection and verification by competent authorities.

In cases of promotional activities involving goods and services as regulated by commercial law, or giving away goods and services in accordance with legal regulations, an invoice must be issued for the total value of the promotion, giving away, or gifting, along with a list of the promotion, giving away, or gifting activities. The organization must maintain relevant records of the promotional program and provide them upon request from the competent authority. The organization is responsible for the accuracy of the transaction information and must provide a detailed summary of the goods and services upon request. If the customer requests an invoice for each transaction, the seller must issue an invoice to the customer.

The invoice must clearly state "attached to statement number…, dated… month… year". The statement must include the name, tax code, and address of the seller, the name of the goods or services, the quantity, the unit price, the total amount of goods or services sold, the date of preparation, and the name and signature of the person preparing the statement. If the seller pays value-added tax using the deduction method, the statement must include the "value-added tax rate" and "value-added tax amount" fields. The total payment must match the amount stated on the value-added tax invoice. Goods and services sold must be listed on the statement in the order of sale during the day. The statement must clearly state "attached to invoice number… dated… month… year".

a.4) Unit price of goods and services: The seller shall record the unit price of goods and services according to the unit of measurement mentioned above. In cases where a list of goods and services sold is provided with the invoice, the unit price is not necessarily required on the invoice.

c) Amend and supplement Clause 9 as follows:

9. The time of digital signature on an electronic invoice is the time when the seller and buyer use their digital signatures to sign the electronic invoice, displayed in the format of the day, month, and year of the Gregorian calendar. If the time of digital signature on an issued electronic invoice differs from the time of issuance, then the time of digital signature and the time of sending the invoice to the tax authority for code issuance (for invoices with tax authority codes) or the time of transferring electronic invoice data to the tax authority for electronic invoices without tax authority codes shall be no later than the next working day from the time of issuance (except for data submission according to the summary table specified in point a.1, clause 3, Article 22 of this Decree). The seller declares tax according to the time of issuance of the invoice; the time of tax declaration for the buyer is the time of receiving the invoice, ensuring that it is correct and complete in form and content as prescribed in Article 10 of this Decree.”

d) Amend and supplement point c and add point l to clause 14 as follows:

"c) For electronic sales invoices at supermarkets and shopping malls where the buyer is an individual not engaged in business, the invoice does not necessarily have to include the buyer's name, address, tax code, or digital signature."

For electronic invoices for the sale of gasoline and diesel fuel to individual customers who are not engaged in business activities, the following details are not required: Name, address, tax identification number of the buyer, and digital signature of the buyer.

“l) For electronic invoices related to casino business and electronic games with prizes, it is not necessary to include the name, address, tax code of the buyer, or the digital signature of the buyer.”

d) Add clause 17 as follows:

“17. Value-added tax invoices that also serve as tax refund declarations must comply with the provisions of this Article, and the Minister of Finance shall provide guidance on the implementation of this provision.”

8. Amend the title of Article 11 and amend and supplement Article 11 as follows:

Article 11. Electronic invoices generated from cash registers.

1. Household businesses and individual businesses as stipulated in Clause 1, Article 51, with annual revenue of VND 01 billion or more, Clause 2, Article 90, and Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14, and enterprises 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 screening activities; and other personal services as regulated by the Vietnamese Economic Sector Classification System) shall use electronic invoices generated from cash registers connected to and electronically transferring data with the tax authorities.

2. Electronic invoices generated from cash registers connected to and electronically transferring data with the tax authorities must adhere to the following principles:

a) Recognize invoices printed from cash registers that are electronically connected to the tax authorities for data transfer;

b) A digital signature is not required;

c) Expenses for purchasing goods and services using invoices (or photocopies of invoices or information retrieved from the General Department of Taxation's electronic portal regarding invoices) generated from cash registers are considered expenses with sufficient legal invoices and documents when determining tax obligations.

3. Electronic invoices generated from cash registers contain the following information:

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

b) Name, address, tax code/personal identification number/telephone number of the buyer as required (if requested by the buyer);

c) Name of goods/services, unit price, quantity, and total payment amount. In cases where organizations or businesses pay tax using the deduction method, they must clearly state the selling price excluding value-added tax, the value-added tax rate, the value-added tax amount, and the total payment amount including value-added tax;

d) Time of invoice issuance;

d) The tax authority code or electronic data that allows the buyer to retrieve and declare information on electronic invoices generated from the cash register.

The seller sends the electronic invoice to the buyer via electronic means (text message, email, and other methods) or provides a link or QR code for the buyer to look up and download the electronic invoice.

9. Amend and supplement Clause 3 of Article 12 as follows:

3. The General Department of Taxation shall develop the data-containing components for electronic invoices and the methods of transmission and reception with tax authorities. Specifically for value-added tax invoices that also serve as tax refund declarations, the General Department of Customs shall develop the data-containing components for the contents of the invoice for customs authorities and commercial banks acting as tax refund agents. The General Department of Taxation shall publish the data-containing components for electronic invoices and the methods of transmission and reception with tax authorities for uniform application; and provide tools for displaying the contents of electronic invoices as stipulated in this Decree.

10. Amend and supplement Clause 2 and Points c and g of Clause 3, Article 13 as follows:

a) Amend and supplement Clause 2 as follows:

2. Regulations on the issuance and declaration of tax obligations when the tax authority issues electronic invoices with a tax authority code for each transaction are as follows:

a) Type of invoice issued on a transaction-by-transaction basis.

a.1) Issuing electronic invoices with tax authority codes for each transaction as sales invoices in the following cases:

a.1.1) Household businesses and individual businesses as stipulated in Clause 4, Article 91 of the Tax Administration Law No. 38/2019/QH14 that do not meet the conditions for using electronic invoices with tax authority codes but need to have invoices to give to customers;

a.1.2) Non-business organizations that generate transactions involving the sale of goods or provision of services;

a.1.3) After a business has been dissolved, gone bankrupt, or its tax identification number has been terminated, if it has assets to liquidate, it needs to issue invoices to the buyer;

a.1.4) Enterprises, economic organizations, business households, and individual businesses subject to value-added tax under the direct method fall under the following cases:

a.1.4.1) Business operations have ceased but the procedures for terminating the tax identification number have not been completed, resulting in the liquidation of assets and goods requiring invoices to be given to buyers;

a.1.4.2) For temporary business suspensions, invoices must be issued to customers to fulfill contracts signed before the tax authority announces the temporary suspension of business;

a.1.4.3) Being subjected to enforcement measures by the tax authorities through the cessation of invoice usage;

a.1.4.4) Businesses undergoing bankruptcy proceedings but continuing to operate under court supervision;

a.1.4.5) Enterprises, economic organizations, other organizations, business households, and individual businesses during the period of explanation or submission of documents as stipulated in point d, clause 2, Article 16 of this Decree;

a.2) Issuing electronic invoices with tax authority codes for each transaction as value-added tax invoices in the following cases:

a.2.1) Businesses, economic organizations, and other organizations subject to value-added tax under the deduction method fall under the following cases:

a.2.1.1) Business operations have ceased but the procedures for terminating the tax identification number have not been completed, resulting in the liquidation of assets and goods requiring invoices to be given to buyers;

a.2.1.2) For temporary business suspensions, invoices must be issued to customers to fulfill contracts signed before the date the competent state authority announces the temporary suspension of business;

a.2.1.3) Being subjected to enforcement measures by the tax authorities through the cessation of invoice usage;

a.2.1.4) Businesses undergoing bankruptcy proceedings but continuing to operate under court supervision;

a.2.1.5) Enterprises, economic organizations, and other organizations during the period of explanation or submission of documents as stipulated in point d, clause 2, Article 16 of this Decree.

a.2.2) State organizations and agencies not subject to value-added tax under the deduction method that conduct auctions of assets (except for the sale of public assets as stated in Clause 3, Article 8 of this Decree), if the winning bid price is the selling price including value-added tax clearly stated in the auction documents approved by the competent authority, shall be issued a value-added tax invoice to the buyer.

b) Businesses, economic organizations, other organizations, business households, and individual businesses that are eligible to receive electronic invoices with tax authority codes on a per-transaction basis shall submit an application for the issuance of electronic invoices with tax authority codes using Form No. 06/DN-PSDT Appendix IA issued with this Decree to the tax authority and access the General Department of Taxation's electronic portal to create electronic invoices.

Businesses, economic organizations, other organizations, business households, and individual business owners file tax returns in accordance with the laws on tax administration.

Taxpayers who are eligible to receive sales invoices on a transaction-by-transaction basis as stipulated in point a.1, clause 2 of this Article must pay the full amount of tax due as stated on the requested invoice in accordance with the provisions of value-added tax, personal income tax, corporate income tax, or any other taxes and fees payable under tax administration laws and other applicable taxes and fees (if any).

Taxpayers who are eligible to receive value-added tax invoices on a transaction-by-transaction basis as stipulated in point a.2, clause 2 of this Article must pay the value-added tax amount shown on the invoice for each transaction or the amount payable as prescribed by tax management laws.

After businesses, economic organizations, other organizations, business households, and individual business owners have paid all taxes or any amounts due on the same working day or at the latest the next working day, the tax authority will issue a tax authority code on the electronic invoice.

Businesses, economic organizations, other organizations, household businesses, and individual business owners are solely responsible for the accuracy of the information on electronic invoices issued by the tax authority for each transaction. If an electronic invoice needs to be adjusted or replaced, the business, economic organization, other organization, household business, or individual business owner shall submit a request for an electronic invoice with a tax authority code using Form No. 06/DN-PSDT, Appendix IA, issued with this Decree, to the tax authority to obtain an adjusted or replacement electronic invoice. The issuance of the adjusted or replacement invoice shall comply with the provisions of Article 19 of this Decree, and the payment of taxes and other revenues belonging to the state budget calculated on the increased revenue difference on the invoice shall comply with the provisions of tax management law.

c) Identify the tax authority that issues electronic invoices with a tax authority code for each transaction.

c.1) For organizations and businesses: The tax authority managing the area where the organization or business is registered for tax, registered for business, or where the organization is headquartered, or where it is stated in the establishment decision, or where the sale of goods or provision of services occurs.

c.2) For household businesses and individual businesses

c.2.1) For household businesses and individual businesses with a fixed business location: Household businesses and individual businesses shall submit applications for the issuance of electronic invoices with tax authority codes for each transaction at the Tax Sub-department managing the area where the household business or individual business conducts its business activities.

c.2.2) For household businesses and individual businesses without a fixed business location: Household businesses and individual businesses shall submit applications for the issuance of electronic invoices with tax authority codes for each transaction at the Tax Sub-department where the individual resides or where the household business or individual business is registered.”

b) Amend and supplement points c and g of clause 3 as follows:

“c) Businesses exporting goods and services (including businesses processing goods for export) shall use electronic invoices when exporting goods and services: electronic commercial invoices, electronic value-added tax invoices, or electronic sales invoices. The time of invoice issuance shall comply with the provisions of Clause 1, Article 9 of this Decree.”

When goods are shipped to border checkpoints or export customs clearance locations, businesses use internal warehouse release and transportation slips or electronic invoices as prescribed, as supporting documents for the circulation of goods in the market.

“g) In cases of asset transfer from the parent company to dependent accounting units and vice versa, between dependent accounting members within the organization; assets transferred during division, separation, merger, acquisition, or conversion of business type, the organization transferring the assets must have an asset transfer order, accompanied by a set of documents proving the origin of the assets, and is not required to issue an invoice.”

11. Amend and supplement Clause 1, add Clause 1a after Clause 1, and amend and supplement Clauses 2 and 4 of Article 15 as follows:

a) Amend and supplement Clause 1 as follows:

“1. Businesses, economic organizations, other organizations, business households, and individual businesses that are not subject to the cessation of invoice usage as stipulated in Clause 1, Article 16 of this Decree shall register to use electronic invoices (including registration for electronic invoices for the sale of public assets and electronic invoices for the sale of national reserve goods) through an electronic invoice service provider.

In cases where the use of electronic invoices with tax authority codes is free of charge, the tax authority or the agency assigned to organize and handle public assets according to the law on the management and use of public assets may register to use electronic invoices through the General Department of Taxation's electronic portal or an electronic invoice service provider authorized by the General Department of Taxation to provide electronic invoice services with tax authority codes free of charge.

In cases where a business is an organization that connects and transfers electronic invoice data directly to the tax authority, it must register to use electronic invoices through the General Department of Taxation's electronic portal.

In cases where a foreign supplier without a permanent establishment in Vietnam engages in e-commerce, digital platform-based business, and other services and voluntarily registers to use electronic invoices as stipulated in this Decree, they shall register to use electronic invoices through the General Department of Taxation's electronic portal for foreign suppliers without a permanent establishment in Vietnam.

The registration information content follows Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued together with this Decree.

The General Department of Taxation's electronic portal sends electronic notifications according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree regarding the acceptance of registration for the use of electronic invoices through electronic invoice service providers for cases where enterprises, economic organizations, other organizations, business households, and individual businesses register to use electronic invoices through electronic invoice service providers.

The General Department of Taxation's electronic portal sends electronic notifications according to Form No. 01/TB-TNĐT, Appendix IB, issued with this Decree, regarding the acceptance of registrations for the use of electronic invoices via the email address registered with the tax authority. This applies to businesses, economic organizations, other organizations, business households, individual businesses, and foreign suppliers without a permanent establishment in Vietnam that operate e-commerce, digital platform-based businesses, and other services in Vietnam, registering to use electronic invoices directly through the General Department of Taxation's electronic portal.

b) Add Clause 1a after Clause 1 as follows:

“1a. In cases where businesses, economic organizations, other organizations, business households, or individual business owners register to use electronic invoices:

a) Within one working day from the date of receiving the registration, the General Department of Taxation's electronic portal will automatically compare the information (including biometric information as stipulated in the Government's regulations on electronic identification and authentication and the tax authority's roadmap) of the legal representative, business household representative, individual business owner, and private enterprise owner registering to use invoices between the business registration and tax registration data and the data in the National Population Database System or the Electronic Identification and Authentication System. If the information does not match, the General Department of Taxation's electronic portal will automatically send a Notice of Rejection of the Electronic Invoice Registration Application and provide the taxpayer with the mismatched information fields on the same working day or at the latest the next working day so that the taxpayer can correct the declared information or contact the police to correct the information in the National Population Database System or the Electronic Identification and Authentication System. If the information matches correctly, the General Department of Taxation's electronic portal will automatically send a request for confirmation to the taxpayer via email or phone number of the owner of the private enterprise or legal representative, household business representative, or individual business owner as stated in the tax registration or business registration file. The taxpayer is responsible for responding with confirmation on the same working day or at the latest the next working day; if the deadline is exceeded and the taxpayer has not confirmed or the confirmation is unsuccessful, the General Department of Taxation's electronic portal will automatically send a Notice of Rejection of Electronic Invoice Registration to the taxpayer on the same working day or at the latest the next working day. The tax authority applies biometric technology in the registration for the use of electronic invoices in accordance with legal regulations.

b) In cases where the taxpayer has confirmed within the deadline on the General Department of Taxation's electronic portal and the taxpayer does not fall under the following categories: legal representative, business household representative, individual business owner, or owner of a private enterprise who has previously or is currently the legal representative, business household representative, individual business owner, or owner of another private enterprise whose tax code is inactive at the registered business address; taxpayer who has ceased operations but has not closed their tax code; taxpayer who has temporarily suspended operations but has not fulfilled their tax obligations; or taxpayer who has committed tax, invoice, or document violations as guided by the Minister of Finance, the tax authority shall issue a Notice of Acceptance of Registration for the Use of Electronic Invoices within the next working day at the latest.

c) In cases where the information verification results match correctly, and the taxpayer confirms on the General Department of Taxation's electronic portal within the deadline, but the taxpayer falls under the category of a legal representative, business household representative, individual business owner, or private enterprise owner who has previously or is currently another legal representative, business household representative, individual business owner, or private enterprise owner whose tax code is inactive at the registered business address; a taxpayer who has ceased operations but has not closed their tax code; a taxpayer who has temporarily suspended operations but has not fulfilled their tax obligations; or a taxpayer who has committed violations related to taxes, invoices, and documents; For taxpayers with high tax risk, as guided by the Minister of Finance, within one working day from the date of receiving the taxpayer's registration for using electronic invoices, the tax authority shall issue a notice requesting explanation and additional information and documents according to Form No. 01/TB-BSTT-NNT issued with Decree No. 126/2020/NĐ-CP, sent to the taxpayer or the directly managing tax authority to verify the actual operation at the taxpayer's registered address in accordance with the law on tax administration.

Taxpayers must provide explanations and supplementary information and documents within 02 working days from the date of receiving the notification requesting explanations and supplementary information from the tax authority.

d) If the tax authority accepts the taxpayer's explanation, supplementary information, or documents, or if the verification results show that the taxpayer is operating at the registered address, the directly managing tax authority shall issue a Notice of Acceptance of the taxpayer's registration for using electronic invoices. If the taxpayer fails to provide an explanation, or fails to provide an explanation within the prescribed time limit, or if the verification results show that the taxpayer is not operating at the registered address, the tax authority shall issue a Notice of Non-Acceptance of the taxpayer's registration for using electronic invoices no later than the next working day, clearly stating the reasons as prescribed in Clause 2 of this Article.”

c) Amend and supplement Clause 2 as follows:

2. The tax authority is responsible for sending electronic notifications according to Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree through the electronic invoice service provider or sending notifications directly to enterprises, economic organizations, other organizations, business households, and individual businesses regarding the acceptance or rejection of the registration for using electronic invoices.

For businesses and economic organizations that register to transfer electronic invoice data by directly submitting it to the tax authority as stipulated in point b, clause 3, Article 22 of this Decree, and have received a notification from the tax authority accepting the registration for using electronic invoices according to Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree, but have not yet coordinated with the General Department of Taxation regarding technical infrastructure configuration, connection testing, and data transmission and reception, the organization must prepare the necessary technical infrastructure and notify the General Department of Taxation within 05 working days from the date the tax authority sends the notification according to Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree to coordinate the connection. The implementation period is 10 working days from the date the General Department of Taxation receives the request from the business or organization. If the connection and data transmission test results are successful, the enterprise or organization shall send electronic invoice data directly to the tax authority as prescribed in Article 22 of this Decree. If, after 05 working days from the date the tax authority sends the notification using Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree, the enterprise or organization does not notify the General Department of Taxation to coordinate the connection, or if the connection and data transmission test results are unsuccessful, the enterprise or organization shall amend its electronic invoice registration using Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued with this Decree and transfer the data through an organization that connects, receives, transmits, and stores electronic invoice data with the tax authority.”

d) Amend and supplement clause 4 as follows:

4. In case of changes to the information registered for using electronic invoices as specified in Clause 1 of this Article, enterprises, economic organizations, other organizations, business households, and individual businesses shall make the changes as follows:

a) In cases where taxpayers change their information for using electronic invoices due to changes in the information of the legal representative; representative of a household business, individual business, contributing member, or owner, the procedures shall be carried out in accordance with the provisions of Clause 1a of this Article.

b) In cases where the taxpayer changes information for using electronic invoices not covered by point a) of this clause, the General Department of Taxation's electronic portal will send a request for confirmation to the taxpayer via email or phone of the business owner or legal representative as stated in the tax registration file.

Businesses, economic organizations, other organizations, household businesses, and individual businesses, after changing their information, must resubmit the updated information to the tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued with this Decree via the General Department of Taxation's electronic portal or through an electronic invoice service provider, except in cases of discontinuing the use of electronic invoices as stipulated in Clause 1, Article 16 of this Decree. The General Department of Taxation's electronic portal receives the information change registration form, and the tax authority implements it according to the provisions of Clause 2 of this Article.

c) In cases where the parent company needs to access data from its branches or subsidiaries, it shall notify the tax authority directly managing the parent company using Form No. 01/ĐKTĐ-HĐĐT, Appendix IA, issued together with this Decree.”

12. Amend and supplement Clauses 1 and 2 of Article 16 as follows:

“1. Businesses, economic organizations, other organizations, business households, and individual businesses falling under the following cases shall cease using electronic invoices with tax authority codes, cease using electronic invoices without tax authority codes, and cease using electronic invoices generated from cash registers:

a) Businesses, economic organizations, other organizations, business households, and individual businesses whose tax identification numbers have expired;

b) Businesses, economic organizations, other organizations, business households, and individual businesses that the tax authorities have verified and notified are not operating at their registered address;

c) Businesses, economic organizations, other organizations, business households, and individual businesses that temporarily suspend business operations; temporarily suspend the use of electronic invoices according to a written notice sent to the tax authority (Form 01/ĐKTĐ-HĐĐT Appendix IA issued with this Decree); business households and individual businesses that switch from declaration method to lump-sum method or pay tax on each transaction as notified by the tax authority;

d) Businesses, economic organizations, other organizations, business households, and individual businesses that have received notification from the tax authority regarding the cessation of using electronic invoices for the purpose of enforcing tax debt collection;

d) In cases where electronic invoices are used to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights, and this is detected by a competent authority and reported to the tax authority;

e) In cases where the act of issuing electronic invoices for the purpose of fictitious sales of goods or provision of services to defraud organizations or individuals is discovered, prosecuted, and reported to the tax authority by competent authorities; the police, procuratorate, or court shall issue a written request to the tax authority to cease using the electronic invoices of the aforementioned organizations or individuals;

g) In cases where the business registration authority or competent state agency requires the enterprise to temporarily suspend business in conditional business sectors or professions upon discovering that the enterprise does not meet the business conditions as prescribed by law, or in cases where the competent authority discovers and notifies the tax authority of the taxpayer for violations of tax and invoice laws;

h) If a business, economic organization, other organization, household business, or individual business currently using electronic invoices generated from a cash register changes its business line, resulting in it no longer meeting the conditions for using electronic invoices generated from a cash register as stipulated in Clause 1, Article 11 of this Decree, the tax authority shall issue a notice to the taxpayer to cease using electronic invoices generated from a cash register;

i) During the inspection and audit process, if the tax authority determines that the taxpayer has committed tax evasion, or that the taxpayer was established to conduct the illegal buying and selling or use of electronic invoices, or that the taxpayer illegally uses electronic invoices to evade taxes as prescribed, the tax authority shall issue a notice to cease the use of electronic invoices; the taxpayer shall be processed according to the provisions of the law in the order prescribed in point c, clause 2 of this Article;

k) In cases where the taxpayer is classified as very high risk according to the taxpayer risk level, the tax authority shall suspend the use of electronic invoices as prescribed in point d, clause 2 of this Article.

2. The procedure for discontinuing the use of electronic invoices is as follows:

a) The General Department of Taxation's electronic portal shall cease accepting electronic invoices and shall not send notices of discontinuation of electronic invoice use to taxpayers falling under the cases specified in points a, b, and d, and to household businesses and individual businesses that change their tax calculation method as specified in point c, Clause 1 of this Article, from the date the organization or individual terminates its tax identification number or from the date the tax authority issues a notice that the taxpayer is no longer operating at the registered address or a decision on tax debt enforcement.

b) The General Department of Taxation's electronic portal shall send an electronic notification regarding the cessation of the use of electronic invoices, the cessation of the use of electronic invoices generated from cash registers (according to Form No. 01/TB-NSD Appendix IB issued with this Decree), and the cessation of receiving electronic invoices, the cessation of receiving electronic invoices generated from cash registers for taxpayers falling under the cases specified in points c and h of Clause 1 of this Article, upon receiving notification from a competent state agency regarding the temporary suspension of business or a document from the taxpayer regarding the temporary suspension of business or the temporary suspension of invoice use.

c) The head of the tax authority directly managing the taxpayer shall issue an electronic notice regarding the cessation of the use of electronic invoices to taxpayers falling under the cases specified in points e and i of Clause 1 of this Article (according to Form No. 01/TB-NSD, Appendix IB issued with this Decree) from the date the tax authority receives the notice from the competent authority.

d) The head of the tax authority directly managing the taxpayer shall send an electronic notification to the taxpayer falling under the cases specified in points d 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 after determining that the taxpayer is in the very high-risk category as stipulated in point k of Clause 1 of this Article, requesting the taxpayer to explain or supplement information and documents related to the use of electronic invoices.

d.1) Taxpayers must provide explanations or supplementary information and documents within no more than 02 working days from the date the tax authority sends the electronic notification. Taxpayers may provide explanations or supplementary information and documents in person at the tax authority or in writing.

d.2) The taxpayer continues to use electronic invoices or provides additional explanations, specifically:

d.2.1) If the taxpayer has provided sufficient explanations or additional information and documents to prove that the use of electronic invoices complies with legal regulations, the taxpayer may continue to use electronic invoices.

d.2.2) If the taxpayer has provided explanations or supplementary information and documents but still fails to prove the use of electronic invoices in accordance with the law, the tax authority will send a second notice on the same working day requesting the taxpayer to provide additional information and documents. The taxpayer must provide explanations or supplementary information and documents within no more than 2 working days from the date the tax authority sends the second electronic notice.

d.3) If the taxpayer fails to provide explanations or supplementary information and documents within the specified time limit, the tax authority shall issue a notice to cease the use of electronic invoices with or without a tax authority code, using Form No. 01/TB-NSD in Appendix IB attached to this Decree, and handle the matter according to regulations.”

13. Amend the title of Article 19 and amend and supplement Article 19 as follows:

Article 19. Replacement and adjustment of electronic invoices

1. If an electronic invoice is found to have been incorrectly issued (including electronic invoices that have been assigned a tax authority code, and electronic invoices without a tax authority code that have already had their data sent to the tax authority), the seller shall proceed as follows:

a) If there is an error in the buyer's name or address but the tax identification number is correct and other details are accurate, the seller shall notify the buyer that the invoice is incorrect and does not need to reissue it. The seller shall notify the tax authority about the incorrect electronic invoice using Form No. 04/SS-HĐĐT Appendix IA issued with this Decree.

b) In case of errors: tax identification number; incorrect amount on the invoice, incorrect tax rate, incorrect tax amount, or goods listed on the invoice not meeting specifications or quality standards, the following options may be chosen to adjust or replace the electronic invoice:

b.1) The seller issues an electronic invoice to correct the incorrectly issued invoice.

An electronic invoice correcting an incorrectly issued electronic invoice must include the phrase "Correction for invoice Form No.… symbol… number… dated… month… year".

b.2) The seller issues a new electronic invoice to replace the incorrectly issued electronic invoice.

The new electronic invoice replacing the incorrectly issued electronic invoice must include the phrase "Replaces invoice Form No.… symbol… number… dated… month… year".

The seller digitally signs the newly adjusted or replacement electronic invoice for the incorrectly issued electronic invoice, then sends it to the buyer (in the case of using electronic invoices without a tax authority code) or sends it to the tax authority for the tax authority to issue a code for the new electronic invoice to send to the buyer (in the case of using electronic invoices with a tax authority code).

In cases where, within a month, the seller has incorrectly issued multiple invoices to the same buyer containing the same information regarding the buyer, product name, unit price, and tax rate, the seller may issue a single adjustment or replacement invoice for all the incorrectly issued electronic invoices within the same month and attach a list of the incorrectly issued electronic invoices according to Form No. 01/BK-ĐCTT, Appendix IA, issued with this Decree.

Before adjusting or replacing an incorrectly issued electronic invoice as stipulated in point b of this clause, in the case where the buyer is a business, economic organization, other organization, household business, or individual business, the seller and buyer must prepare a written agreement clearly stating the incorrect information; in the case where the buyer is an individual, the seller must notify the buyer or announce it on the seller's website (if any). The seller shall retain the written agreement at their unit and present it upon request.

c) For the aviation industry, invoices for the exchange or refund of air transport documents are considered adjustment invoices without requiring the information "Adjustment increase/decrease for invoice Form No… symbol… date… month… year". Air transport businesses are allowed to issue their own invoices for cases of refund or exchange of transport documents issued by agents.

2. If the tax authority discovers that an electronic invoice with or without a tax authority code has been incorrectly issued, the tax authority shall notify the seller using Form No. 01/TB-RSĐT Appendix IB issued with this Decree so that the seller can check the incorrect information.

The seller is responsible for reviewing the tax authority's notification and making adjustments or replacing invoices in accordance with the provisions of Clause 1 of this Article.

3. In cases where the seller notifies the tax authority using Form No. 04/SS-HĐĐT Appendix IA issued with this Decree as stipulated in point a, clause 1 of this Article, the General Department of Taxation's electronic portal will automatically notify the receipt using Form No. 01/TB-SSĐT Appendix IB issued with this Decree.

4. This document is used to adjust an already issued electronic invoice in the following cases:

a) For electronic invoices issued for the sale of goods or provision of services that are not incorrect but show changes in value or quantity during actual payment or settlement based on conclusions from competent state agencies in accordance with relevant laws, the seller shall issue a new electronic invoice for the difference reflected in the settlement, accurately reflecting the economic transaction (a decrease is recorded as a negative (-) or an increase is recorded as a positive (+) as per reality).

b) In cases where trade discounts are based on the quantity or sales volume of goods or services, the discount amount for the goods or services sold shall be adjusted on the sales invoice of the last purchase or the subsequent period, ensuring that the discount amount does not exceed the value of the goods or services recorded on the invoice of the last purchase or the subsequent period. Alternatively, an adjustment invoice shall be issued accompanied by a list of the invoices requiring adjustment, the adjusted amount, and the adjusted tax. This list shall be kept at the unit and presented upon request by the tax authority or competent state agency. Based on the adjustment invoice, the seller and the buyer shall declare adjustments to sales revenue, purchase revenue, output tax, and input tax in the period in which the adjustment invoice is issued.

c) Handling electronic invoices in cases of returning goods or services:

c.1) In case of goods return: If the buyer returns all or part of the goods (including cases of exchanging goods that change the value of the purchased goods), the seller shall issue an adjusted invoice, unless the parties have agreed that the buyer will issue an invoice upon return of goods, in which case the buyer shall issue an electronic invoice to the seller; the seller and buyer shall fulfill their tax obligations as prescribed when selling goods.

c.2) In cases where the goods are assets subject to registration of usage rights or ownership rights according to the law, and the assets have already been registered in the buyer's name, the return of the goods must comply with relevant laws. If the buyer is an electronic invoice issuer, the buyer shall issue a return invoice to the seller.

c.3) For cases of premium refunds, premium reductions, reductions in insurance brokerage commissions, and other expenses to reduce revenue as stipulated by insurance business law: Based on the issued invoice and a written record or agreement clearly stating the amount of insurance premium refunded or reduced (excluding value-added tax), the amount of value-added tax according to the insurance premium collection invoice collected by the insurance company (invoice number, date, and month), and the reason for the refund or reduction, the seller shall issue an adjusted invoice to the insurance customer, regardless of whether the money has been disbursed or not. The invoice shall clearly state the amount of insurance premium refunded or reduced and the reason for the refund or reduction. This record shall be kept together with the insurance premium collection invoice at the insurance company and presented upon request.

For cases stipulated in points c.1, c.2, and c.3, both the seller and the buyer must have complete documentation related to the return of goods and services and must present it upon request.

c.4) In cases where the seller has issued an invoice upon receiving payment before providing services, or issued an invoice for real estate business activities, infrastructure construction, house construction for sale, or house transfer, and subsequently the transaction is canceled or terminated and part of the service is canceled, the seller shall adjust the issued electronic invoice in accordance with the provisions of point b.1, clause 1 of this Article.

d) In cases where a credit institution or non-cash payment service provider (hereinafter referred to as the payment service provider) has issued an invoice for bank card payment service fees and subsequently refunds these fees to the card-accepting entity, the credit institution or payment service provider shall issue an adjustment invoice in accordance with Clause 1 of this Article. The adjustment invoice does not need to include the information "Adjustment for invoice number…. Form number… symbol… dated…month…year."

d) For cases where customers use prepaid mobile telecommunications cards to pay for postpaid services, send charitable donations via text messages, or other telecommunications services accepted as payment by prepaid mobile telecommunications cards according to the law, and when selling scratch cards and completing the service provision, the telecommunications enterprise has issued a value-added tax invoice as prescribed, the telecommunications enterprise shall base its adjustment invoice on the data in the statement or minutes of the meeting with the partner or customer.

5. Applying adjustment or replacement invoices.

a) In cases where an electronic invoice has been incorrectly issued and the seller has processed it by adjusting or replacing it as prescribed in point b, clause 1 of this Article, and then discovers the invoice is incorrect again, the seller shall follow the same procedure applied in the initial processing for subsequent processing instances;

b) In cases where, according to regulations, an electronic invoice is issued without a sample invoice number symbol, an invoice symbol, or the issued invoice number is incorrect, the seller may only issue an adjusted invoice;

c) Regarding the value on the adjustment invoice: upward adjustments (marked with a positive sign), downward adjustments (marked with a negative sign) must reflect the actual adjustments;

d) For adjustment invoices and replacement invoices as stipulated in point b, clause 1 of this Article, the seller and buyer shall file supplementary declarations in the period in which the adjusted or replaced invoice is issued;

(d) For adjustment invoices as stipulated in Clause 4 of this Article, the seller shall declare them in the period in which the adjustment invoice is issued, and the buyer shall declare them in the period in which the adjustment invoice is received.”

14. Amend the title of Article 22, amend and supplement Clause 3, and add Clause 6 to Article 22 as follows:

a) Amend the title of Article 22 as follows:

Article 22. Responsibilities of sellers of goods and providers of services using electronic invoices without a tax authority code.

b) Amend and supplement Clause 3 as follows:

3. Transfer data from electronic invoices without tax authority codes that have been issued to the tax authority via the General Department of Taxation's electronic portal (transfer directly or send through an electronic invoice service provider).

a) Method and timing of electronic invoice data transfer

a.1) The method of transferring electronic invoice data according to the summary table of electronic invoice data as per Form No. 01/TH-HĐĐT Appendix IA issued with this Decree applies to the following cases:

a.1.1) Providing services in the following fields: postal and telecommunications services, insurance, finance and banking, air transport, and securities.

a.1.2) Selling goods such as electricity and water if customer code or tax identification number information is available.

a.1.3) Selling goods or providing services from foreign suppliers without a permanent establishment in Vietnam who operate e-commerce, digital platform-based businesses, and other services in Vietnam.

Sellers shall compile a summary table of electronic invoices for goods and services generated during the month or quarter (from the first day of the month or quarter to the last day of the month or quarter) according to Form No. 01/TH-HĐĐT Appendix IA issued with this Decree, and submit it to the tax authority no later than the deadline for submitting the Value Added Tax Declaration as stipulated in Law No. 38/2019/QH14 on Tax Administration and its implementing guidelines.

In cases where a large number of invoices are generated, the summary table will be split according to the tax authority's standard data format to ensure the requirements for sending and receiving data over the transmission line are met.

For invoices submitted as a summary sheet, the seller sends cancellation and adjustment information directly on the summary sheet for subsequent periods without sending a notification of incorrectly issued electronic invoices using Form No. 04/SS-HĐĐT Appendix IA issued with this Decree to the tax authority.

For invoices issued for the total revenue of individual buyers not engaged in business activities during the day or month, as detailed in the sales statement, the seller only needs to send the electronic invoice data (without the detailed sales statement) to the tax authority.

a.2) Processing the summary table of electronic invoices already submitted to the tax authority:

If the electronic invoice data in the summary table of electronic invoices submitted to the tax authority is incomplete or incorrect, the seller must submit a supplementary summary table of electronic invoices.

When adjusting invoice data on the invoice data summary table, all the following information must be filled in: invoice form number symbol, invoice symbol, and invoice number in column 14 "related invoice information" of Form No. 01/TH-HĐĐT Appendix IA issued with this Decree (except for electronic invoices which do not necessarily have to have all the information of invoice form number symbol, invoice symbol, and invoice number as prescribed in Clause 14, Article 10 of this Decree).

a.3) The method of transferring the full content of the invoice applies to cases of selling goods or providing services not covered by point a1 of this section.

After completing all the required information on the invoice, the seller sends the invoice to the buyer and simultaneously sends it to the tax authority no later than the next working day from the date the invoice is issued.

b) Businesses and economic organizations shall transfer electronic invoice data to the tax authorities in the data format prescribed in Article 12 of this Decree and the guidance of the General Department of Taxation by sending it directly (if the data connection standard requirements are met) or through an electronic invoice service provider.

b.1) Direct delivery method

If the seller is a business or economic organization that meets the following conditions, the seller shall transfer electronic invoice data to the tax authority in the data format prescribed in Article 12 of this Decree and the guidance of the General Department of Taxation by direct delivery:

b.1.1) Businesses and economic organizations that use an average of 1.000.000 invoices per month or more (calculated based on the average number of invoices in the immediately preceding year), have an information technology system that meets the requirements for standard data format and regulations in Clause 4, Article 12 of this Decree, and need to transfer electronic invoice data by sending it directly to the tax authority, shall submit a written document along with supporting documents to the General Department of Taxation.

b.1.2) Enterprises and economic organizations with a parent-subsidiary company model, which have built a centralized invoice data management system at the parent company and require the parent company to transfer all electronic invoice data, including data from its subsidiaries, to the tax authority via the General Department of Taxation's electronic portal, should send a list of subsidiaries to the General Department of Taxation for technical connection.

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

Businesses and economic organizations not falling under the cases mentioned in point a of this clause shall sign a contract with an electronic invoice service provider for the electronic invoice service provider to transfer electronic invoice data to the tax authority.”

c) Add Clause 6 as follows:

6. Access the electronic invoicing system built by the tax authority in accordance with the standard data format prescribed in Article 12 of this Decree to create invoices combined with VAT refund declarations for businesses selling goods eligible for VAT refund.”

15. Add Article 22a after Article 22 as follows:

Article 22a. Obligations and responsibilities of organizations providing electronic invoicing services

1. Obligations and responsibilities of organizations providing electronic invoicing solutions to sellers and buyers:

a) Obligations:

a.1) Providing solutions for the creation, transmission, reception, storage, and processing of electronic invoices, including electronic invoices with tax authority codes generated from cash registers and electronic documents; and transmitting electronic invoice data to the tax authority. If the electronic invoice service provider is not already connected to the tax authority for receiving, transmitting, and storing electronic invoice data, then the electronic invoice data shall be transmitted to the tax authority through the services of an organization already connected to the tax authority for receiving, transmitting, and storing electronic invoice data.

a.2) Ensure the timely and complete transmission and receipt of electronic invoices, and store the transmission and reception results between the parties involved in the transaction.

b) Responsibilities:

b.1) Publicly announce the operating methods and service quality on the organization's service website.

b.2) Securing electronic invoice information.

b.3) Notify service buyers of the plan to discontinue or temporarily suspend service provision and the remedial measures taken 30 days in advance to ensure the rights of service users are protected.

b.4) Fulfill other responsibilities as agreed upon with the service user.

2. Obligations and responsibilities of organizations connecting to receive, transmit, and store electronic invoice data with the tax authorities:

a) Obligations:

a.1) Providing services for receiving, transmitting, and storing invoice data with the General Department of Taxation after receiving it from service users (including organizations providing electronic invoice services that have not yet connected with the General Department of Taxation).

a.2) Issue tax authority codes in cases where the tax authority notifies authorization; provide electronic invoices with tax authority codes free of charge to entities authorized by the tax authority.

b) Responsibilities:

b.1) Establish a data transfer channel to the General Department of Taxation that ensures continuity, security, and safety.

b.2) Publicly disclose and announce the operating methods and service quality on the organization's service website.

b.3) Securing electronic invoice information.

b.4) Promptly notify the General Department of Taxation of any issues affecting the provision of electronic invoice data transmission and reception services with tax authorities; coordinate with the General Department of Taxation to resolve any difficulties arising during implementation.

b.5) ​​Notify the General Department of Taxation and service users of the plan to discontinue or temporarily suspend service provision and the remedial measures 30 days in advance to coordinate implementation and ensure the rights of service users.

b.6) Fulfill other responsibilities as agreed with the General Department of Taxation and the service user.”

16. Amend and supplement Clause 1 of Article 30 as follows:

“1. Documents in the field of tax, fee, and levy management by tax authorities include:

a) Certificates of deduction for personal income tax, certificates of deduction for tax on business activities on e-commerce platforms and digital platforms.

b) The receipt includes:

b.1) Receipts for taxes, fees, and charges that do not have pre-printed denominations;

b.2) Pre-printed receipts for taxes, fees, and charges with pre-determined denominations;

b.3) Receipts for tax, fee, and charge payments.”

17. Article 31 is amended and supplemented as follows:

Article 31. Time of document creation

1. At the time of withholding personal income tax, and at the time of collecting taxes, fees, and charges, the organization withholding personal income tax and the organization collecting taxes, fees, and charges must prepare documents and receipts to give to the person whose income is subject to withholding tax and the person paying the taxes, fees, and charges.

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

18. Amend and supplement Clause 1, Point k of Clause 2, and Clause 3 of Article 32 as follows:

a) Amend and supplement Clause 1 as follows:

“1. Regarding personal income tax deduction certificates

a) Name of the tax deduction certificate; symbol of the tax deduction certificate form, symbol of the tax deduction certificate, serial number of the tax deduction certificate;

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

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

d) Nationality (if the taxpayer is not a Vietnamese citizen);

d) Income item, time of income payment, total taxable income, mandatory insurance contributions; charitable, humanitarian, and educational contributions; amount of tax withheld;

e) Date, month, and year of issuance of the tax deduction certificate;

g) Full name and signature of the person paying the income.

In cases where electronic personal income tax withholding certificates are used, the signature on the electronic certificate must be a digital signature.

b) Amend and supplement point k of clause 2 as follows:

“k) The receipt is presented in Vietnamese. If additional foreign language information is needed, the foreign language information should be placed to the right in parentheses “( )” or immediately below the Vietnamese content line in a smaller font size than the Vietnamese text.

The numbers written on the receipt are the natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency stated on the receipt is Vietnamese Dong. In cases where other receivables belonging to the state budget are legally stipulated to be collected in foreign currency, they may be collected in foreign currency or in Vietnamese Dong based on the conversion from foreign currency to Vietnamese Dong at the exchange rate specified in Clause 4, Article 3 of Government Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of some articles of the Law on Fees and Charges.

In cases where fees and charges are collected and the list of fees and charges exceeds the number of lines on a single receipt, a summary sheet shall be attached to the receipt. This summary sheet shall be designed by the collecting organization to suit the characteristics of each type of fee or charge. The summary sheet must clearly state "attached to receipt number… dated… month… year".

For organizations collecting fees and charges using electronic receipts, if adjustments to certain content on the electronic receipts are needed to reflect actual circumstances, the organization must consult with the Ministry of Finance (General Department of Taxation, General Department of Customs) in writing for review and guidance before implementation.

In addition to the mandatory information stipulated in this clause, organizations collecting fees and charges may add other information, including logos, decorative images, or advertisements, in accordance with the law and without obscuring or blurring the mandatory content displayed on the receipt. The font size of the additional information must not be larger than the font size of the mandatory content displayed on the receipt.

c) Amend and supplement Clause 3 as follows:

3. The sample symbols and document symbols shall be implemented according to the instructions of the Minister of Finance. The electronic document display template shall follow the instructions in Clause 10, Article 4 of Government Decree No. 11/2020/ND-CP dated January 20, 2020, regulating administrative procedures in the field of the State Treasury and other guiding documents for implementation.”

19. Add Article 32a after Article 32 as follows:

Article 32a. Regulations on the preparation and authorization of receipt preparation

1. Issue a receipt.

The content on the receipt must accurately reflect the economic transaction that occurred; receipts must be issued in sequential order from smallest to largest number.

The content on the receipt must be consistent across all copies with the same receipt number. If there is an error or the receipt is damaged, the person collecting the money must not tear it off the stub, or if it has been torn off, the incorrect or damaged receipt must be attached. When issuing a receipt, the organization collecting fees and charges must affix its seal to the upper left corner of copy 2 of the receipt (the copy given to the payer of other payments belonging to the state budget).

2. Receipts prepared in accordance with the instructions in Clause 1 of this Article are legal documents for payment, accounting, and financial settlement.

If the instructions in Clause 1 of this Article are not met, the payment will be invalid and will not be included in the accounting or financial settlement.

3. Authorization to issue receipts

a) Organizations collecting fees and charges may authorize a third party to issue receipts. The authorization between the authorizing party and the authorized party must be in writing, and a notification must be sent to the tax authority directly managing both the authorizing party and the authorized party, using Form No. 02/UN-BLG, Appendix IA, issued with this Decree, at least 03 days before the authorized party issues the receipt; in the case of using electronic receipts, both the authorizing party and the authorized party must notify the tax authority when registering to use electronic receipts, using Form No. 01/ĐKTĐ-CTĐT, Appendix IA, issued with this Decree;

b) The authorization document must include complete information about the authorized receipts (form, type, symbol, number of receipts (from number… to number…)); purpose of authorization; duration of authorization; method of delivery or method of installation of authorized receipts (if they are self-printed or electronic receipts); method of payment for authorized receipts;

c) The authorizing party must prepare an authorization notice containing complete information about the authorization receipt, the purpose of the authorization, and the duration of the authorization based on the signed authorization document, including the name, signature, and seal (if any) of the representative of the authorizing party, for the authorized party, and send the issuance notice to the tax authority according to mẫu 02/PH-BLG Appendix IA issued with this Decree; it must also be posted at the place where the fee collection organization and the authorized organization are located;

d) Authorized receipts must still include the name of the organization collecting fees (the authorizing party) and the authorizing party's seal in the upper left corner of each receipt (in the case of receipts printed from the authorized party's printing device or electronic receipts, the seal and digital signature of the authorizing party are not required);

d) In cases where an organization collecting fees and charges has multiple subordinate units directly collecting fees or multiple authorized collection points using the same printed receipt format with the same symbol, distributed to each point within the system, the organization collecting fees and charges must maintain a logbook tracking the allocation of receipts to each subordinate unit and authorized collection point. Subordinate units and authorized collection points must use receipts in ascending order within the allocated number range;

e) The authorizing party and the authorized party must compile periodic reports on the use of authorized receipts. The authorizing party must report the use of receipts to the tax authority directly managing them in accordance with the instructions in this Decree (including the number of receipts used by the authorized party). The authorized party is not required to notify the tax authority of the issuance of receipts and report on the use of receipts;

g) In case of premature termination of the authorization, both parties must confirm this in writing, simultaneously notify the tax authorities, and post the notice at the place where fees and charges are collected.”

20. Amend and supplement Clauses 1 and 3 of Article 33 as follows:

“1. The types of documents specified in Clause 1, Article 30 of this Decree must be in the following format:

a) Electronic documents are formatted using XML (XML stands for "eXtensible Markup Language," created for the purpose of sharing electronic data between information technology systems);

b) The electronic document format consists of two components: a component containing the electronic document's business data and a component containing the digital signature data;

c) The General Department of Taxation and the General Department of Customs shall develop and publish the data components of electronic documents, the data components of digital signatures, and provide tools for displaying the contents of electronic documents as prescribed in this Decree.”

3. Electronic documents must display all contents fully and accurately, ensuring that they do not lead to misinterpretation and can be read by users through electronic means.

21. Amend the title of Article 34 and amend and supplement Article 34 as follows:

Article 34. Registration for the use of electronic documents

1. Organizations and individuals deducting personal income tax, deducting tax on business activities on e-commerce platforms and digital platforms, and organizations collecting taxes, fees, and charges before using electronic documents as stipulated in Clause 1, Article 30 of this Decree, shall register for use through the electronic portal of the General Department of Taxation, the General Department of Customs, or an electronic invoice service provider.

In cases where organizations or individuals paying income are not subject to the application of electronic invoices; organizations or individuals paying income using electronic invoices with tax authority codes are not required to pay service fees as stipulated in Clause 11, Article 1 of this Decree, they may choose to register to use electronic personal income tax withholding certificates through the General Department of Taxation's electronic portal or an organization providing electronic invoice services authorized by the General Department of Taxation to provide electronic personal income tax withholding certificate services without paying service fees.

The registration information content follows Form No. 01/ĐKTĐ-CTĐT Appendix IA issued together with this Decree.

The electronic portals of the General Department of Taxation and the General Department of Customs send notifications according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree regarding the acceptance of registration for the use of electronic documents through electronic invoice service providers for cases where registration for the use of electronic documents is made through an electronic invoice service provider.

The electronic portals of the General Department of Taxation and the General Department of Customs shall send electronic notifications, according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree, regarding the acceptance of registration for the use of electronic documents for tax-deducting organizations and individuals, and organizations collecting fees and charges, via the email address registered with the tax authority in cases where registration for the use of electronic documents is done directly on the electronic portals of the General Department of Taxation and the General Department of Customs.

2. Within one working day from the date of receiving the registration for using electronic documents, the tax authority is responsible for sending an electronic notification according to Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree through the electronic invoice service provider and sending an electronic notification directly to the tax-deducting organization or individual; and the organization collecting fees and charges, regarding the acceptance or rejection of the registration for using electronic documents.

3. From the moment the tax authority accepts the registration for the use of electronic documents as prescribed in this Decree, the organization mentioned in Clause 1 of this Article must cease using electronic documents previously implemented under existing regulations and destroy any remaining unused paper documents (if any) in accordance with regulations.

4. In case of changes to the registered information for using electronic documents as stipulated in Clause 1 of this Article, the tax-deducting organization or individual, or the organization collecting taxes, fees, and charges belonging to the state budget, shall update the information and resubmit it to the tax authority using Form No. 01/ĐKTĐ-CTĐT Appendix IA issued with this Decree via the electronic portal of the General Department of Taxation, the General Department of Customs, or through an electronic invoice service provider. The electronic portal of the General Department of Taxation, the General Department of Customs, will receive the information change registration form, and the tax authority shall act in accordance with the provisions of Clause 2 of this Article.”

22. Add Articles 34a and 34b after Article 34 as follows:

Article 34a. Processing of electronically created documents

In cases where electronic documents have been incorrectly prepared, the tax withholding organization shall process the incorrectly prepared electronic documents according to the same principles as those used for processing electronic invoices as stipulated in Article 19 of this Decree. Notification of incorrectly prepared documents shall be made using Form No. 04/SS-CTĐT, Appendix IA, issued together with this Decree.

Article 34b. Responsibilities of organizations and individuals withholding personal income tax, and organizations collecting taxes, fees, and charges when using electronic documents.

1. Manage the usernames and passwords for accounts issued by the tax authorities.

2. Create electronic personal income tax withholding certificates, electronic tax, fee, and charge receipts to send to individuals subject to personal income tax withholding, and those paying taxes, fees, and charges, and be legally responsible for the legality and accuracy of the electronic documents created.

3. Transfer electronic document data to the tax authorities.

a) Transfer data from personal income tax deduction certificates electronically

Organizations and individuals deducting tax must complete all the necessary information on the electronic personal income tax deduction certificate and send it to the tax-deducted person and simultaneously send it to the tax authority on the same day the certificate is created.

Organizations and individuals withholding tax shall transfer electronic personal income tax withholding data to the tax authority in the data format prescribed in Article 33 of this Decree through an electronic invoice service provider; organizations withholding personal income tax that connect to and transfer electronic invoice data directly to the tax authority shall transfer personal income tax withholding data through the General Department of Taxation's electronic portal; organizations and individuals paying income not subject to the application of electronic invoices and organizations and individuals paying income using electronic invoices with tax authority codes that are not required to pay service fees as prescribed in Clause 10, Article 1 of this Decree may choose to transfer electronic personal income tax withholding data through the General Department of Taxation's electronic portal or an electronic invoice service provider authorized by the General Department of Taxation to provide electronic personal income tax withholding data services.

b) Organizations collecting taxes, fees, and charges shall submit a report on the use of receipts according to Form BC26/BLDT Appendix IA issued with this Decree to the tax authorities at the same time as submitting the Declaration of Fees and Charges (excluding customs fees; fees for goods, luggage, and transit vehicles) as prescribed by Law on Tax Administration No. 38/2019/QH14 and its implementing guidelines.

4. Store and ensure the integrity of all electronic documents; implement legal regulations on ensuring the safety and security of electronic data systems.

5. Comply with inspections, audits, and verifications by tax authorities and other competent agencies as prescribed by law.

23. Amend and supplement Clause 1 of Article 35 as follows:

“1. The tax authorities create printed receipts (without pre-printed denominations) which are sold to organizations collecting fees and charges at a price that covers printing and distribution costs.”

24. Amend and supplement Clauses 1, 2, and 4 of Article 36 as follows:

a) Amend and supplement clauses 1 and 2 as follows:

“1. Organizations collecting fees and charges must prepare a Notice of Receipt Issuance before using pre-printed or self-printed receipts and send it to the tax authority directly managing them or the tax authority where the taxpayer is headquartered. The Notice of Receipt Issuance must be sent to the tax authority electronically.”

2. Issue receipts from the tax authority.

Receipts printed by the tax authorities must be accompanied by a notification of issuance before being sold or issued for the first time. This notification must be sent to all Tax Departments or Customs Departments nationwide within 10 working days from the date of issuance and before sales begin. When issuing receipts, it must be ensured that there are no duplicate receipt numbers within the same series.

If the Tax Department or Customs Department has already posted the Notice of Receipt Issuance on the website of the General Department of Taxation or the General Department of Customs, then it is not necessary to send the Notice of Receipt Issuance to other Tax Departments or Customs Departments.

In case of any changes to the previously announced content, the tax authorities must follow the procedures for issuing a new notification as instructed above.”

b) Amend and supplement Clause 4 as follows:

4. Procedures for issuing receipts:

a) The notification of receipt issuance and sample receipts must be sent to the tax authority no later than 05 working days before the business organization begins using the receipts. The notification of receipt issuance, including the sample receipts, must be clearly displayed at the fee-collecting organization and the organization authorized or delegated to collect fees throughout the period of receipt use;

b) In cases where, upon receiving a Notice of Receipt Issuance from a tax, fee, or charge collection organization, the tax authority discovers that the Notice of Issuance does not contain all the required information, the tax authority must, within 03 working days from the date of receipt, notify the tax, fee, or charge collection organization in writing. The tax, fee, or charge collection organization is responsible for making adjustments to ensure the new Notice of Issuance complies with regulations;

c) In cases where an organization collecting taxes, fees, or charges issues a receipt for the second time or more, if there are no changes to the content and format of the receipt already notified to the tax authority, a sample receipt does not need to be submitted.

d) For receipts with pre-printed names and addresses that have been issued but not yet used, if there is a change in name or address but the tax code and the directly managing tax authority remain unchanged, and the fee-collecting organization still needs to use the pre-printed receipts, they shall stamp the new name and address next to the pre-printed name and address to continue using them and send a notification of information adjustment in the Receipt Issuance Notice to the directly managing tax authority according to Form No. 02/ĐCPH-BLG Appendix IA issued with this Decree.

In cases where a change in business address results in a change of the directly managing tax authority, if the organization collecting fees and charges wishes to continue using the remaining unused receipts, it must submit a report on the use of receipts to the tax authority from which it is transferring, stamp the new address on the receipts, send a list of unused receipts according to Form No. 02/BK-BLG Appendix IA issued with this Decree, and notify the tax authority from which it is transferring the information in the receipt issuance notice (clearly stating the number of unused issued receipts that will continue to be used). If the organization does not need to use the remaining unused receipts, it must cancel the unused receipts, notify the tax authority from which it is transferring the results of the cancellation, and notify the tax authority from which it is transferring the new receipt issuance notice.

25. Amend and supplement Clause 2 of Article 38 as follows:

2. The report on the use of receipts includes the following contents: Name of the unit, tax code (if any), address; name of the type of receipt; receipt form symbol, receipt symbol; beginning balance, purchased and issued during the period; number used, deleted, lost, destroyed during the period; ending balance submitted to the tax authority. If no receipts are used during the period, the report on the use of receipts should state the number of receipts used as zero (=0). If the previous period has used up all receipts, and the previous period's receipt use report has already stated a zero balance (0), and no receipts are issued for tax, fee, or levy collection during the period, then the tax, fee, or levy collection organization is not required to submit a report on the use of receipts.

In cases where an organization collecting taxes, fees, and charges delegates the issuance of receipts to a third party, the organization collecting the taxes, fees, and charges must still report on the use of these receipts.

Report on the use of receipts according to Form No. BC26/BLDT or Form No. BC26/BLG Appendix IA issued with this Decree.”

26. Add point g to clause 3 of Article 39 as follows:

“g) The procedure for destroying receipts for exported, imported, and transit goods, and for outgoing, incoming, and transit transport vehicles shall be carried out in accordance with the provisions of points a, b, c, d, e, and f of this clause with the Customs Department.”

27. Amend and supplement Clause 1 of Article 40 as follows:

“1. Organizations collecting taxes, fees, and charges, upon discovering the loss, burning, or damage of issued or unissued receipts, must prepare a report on the loss, burning, or damage and notify the directly managing tax authority with the following information: name of the organization or individual causing the loss, burning, or damage of the receipt; tax code, address; basis for the loss, burning, or damage report; name of the type of receipt; receipt form symbol; receipt symbol; from number; to number; quantity; number of receipts, no later than 05 working days from the date of the loss, burning, or damage of the receipt. If the last day (the 05th day) coincides with a public holiday as prescribed by law, the last day of the deadline will be considered the day following that holiday.”

Reports on the loss, burning, or damage of receipts shall be made according to Form No. BC21/BLG, Appendix IA, issued together with this Decree.”

28. Amend and supplement Clause 2 of Article 46 as follows:

2. The parties using electronic invoice information include:

a) Businesses, economic organizations, business households, and individual business owners are the sellers of goods and services; organizations and individuals are the buyers of goods and services;

b) State management agencies use electronic invoice information to: carry out administrative procedures as prescribed by law; check the legality of goods circulating in the market; serve litigation, inspection, examination, and auditing activities;

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

d) Organizations providing electronic invoicing services;

d) Organizations using electronic documents to deduct personal income tax; electronic documents to deduct tax for business activities on e-commerce platforms and digital platforms;

e) Foreign tax authorities in accordance with international tax treaties to which the Socialist Republic of Vietnam is a party.”

29. Article 47 is amended and supplemented as follows:

Article 47. Forms of accessing and using electronic invoice information on the Electronic Information Portal

1. The information users are businesses, economic organizations, business households, and individual business owners who sell goods or provide services; and organizations and individuals who buy goods or services and access information from electronic invoices according to the information provided on the General Department of Taxation's electronic portal.

2. The information users are state management agencies, credit institutions, and organizations providing electronic invoice services: they can search for and use electronic invoice information and electronic documents within the scope, time frame, responsibilities, and access rights to the Electronic Invoice Portal as specifically stipulated in the agreement between the two parties.

The party using the information mentioned in Clause 2 of this Article is responsible for assigning a focal point for registering the use of electronic invoice information (hereinafter referred to as the registration focal point) and notifying the General Department of Taxation in writing.

3. The General Department of Taxation and the Tax Department shall issue a maximum of two accounts for accessing and using electronic invoice information to users of agencies and organizations at the same level, in accordance with the agreement between the parties.”

30. Amend the title of Article 48 and amend and supplement Article 48 as follows:

Article 48. Provision and retrieval of electronic invoice information

1. The information provided on the electronic invoice includes the contents of the electronic invoice as stipulated in Article 10 of this Decree and the status of the electronic invoice.

2. Electronic invoice information is provided by the tax authorities in the form of text or electronic data.

31. Amend the title of Article 49 and amend and supplement Article 49 as follows:

Article 49. New registration, updating registration information, and revoking access accounts to the Electronic Information Portal for exploiting and using electronic invoice information.

1. The registration contact of the information user shall send one document to the General Department of Taxation or the Tax Department to request new registration, additional information, or account revocation according to Form No. 01/CCTT-ĐK ​​Appendix II issued with this Decree.

2. Within no more than two working days from the date of receiving the request, the General Department of Taxation or the Tax Department shall issue a new account, update account information, or revoke the account and notify the information user in writing. If the account registration is not accepted or the account validity period is not extended, the reasons must be clearly stated.

Newly registered accounts assigned to individuals are notified via email.

3. The validity period of the access account to the Electronic Information Portal, for both new registrations and information updates, is 12 months, or as requested by the information user, but not exceeding 12 months from the date the General Department of Taxation or the Tax Department sends a written notification of the results of the new registration or the extension of the validity period to the registration contact of the information user.”

32. Amend and supplement Clauses 1 and 3 of Article 50 as follows:

“1. The General Department of Taxation and the Tax Department shall revoke access accounts to the Electronic Information Portal in the following cases:

a) Upon request from the registration contact of the information user;

b) The expiration date has passed;

c) The account accessing the electronic portal has not performed any information searches for a continuous period of 06 months;

d) Detecting cases of misuse of electronic invoice information, such as using it for purposes other than those intended for operational activities within the functions and duties of the information user, or in violation of the law on protecting state secrets.

3. At least 05 working days before the official termination of the use of electronic invoice information provision and usage by the information user (except in cases where the registration contact of the information user makes a written request), the General Department of Taxation and the Tax Department shall notify the information user electronically of the termination of the use of electronic invoice information provision and usage and electronic documents.

33. Amend and supplement Clause 5 of Article 52 as follows:

5. In cases of temporary suspension of electronic invoice information provision, the General Department of Taxation shall issue a notification on the General Department of Taxation's electronic invoice portal to the parties using the information. The notification must clearly state the expected timeframe for resuming information provision activities.

34. Amend and supplement Clauses 1 and 4 of Article 53 as follows:

“1. Electronic invoice information must be used for its intended purpose, serving the operational activities according to the functions and duties of the information user, and in accordance with the law on protecting state secrets. Information collected from tax authorities must not be provided to third parties without the consent of the tax authority providing the information or account.”

4. Managing and securing account information for accessing the Electronic Portal.

35. Article 54 is amended and supplemented as follows:

Article 54. Funding for implementation

The funding for the retrieval, provision, and use of electronic invoice information by state management agencies as stipulated in this Decree shall be allocated from the state budget based on the annual budget estimates approved for agencies and units in accordance with the law.

36. Amend the title of Article 56 and amend and supplement Article 56 as follows:

Article 56. Rights and responsibilities of buyers of goods and services

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

a) Request the seller to issue and provide an invoice when purchasing goods or services.

b) Provide accurate information necessary for the seller to create an invoice.

c) Sign the fully completed invoice copies if the parties have agreed that the buyer will sign the invoice.

d) Look up and receive the original electronic invoice file from the seller.

d) Using legally valid invoices for business activities; to prove the right to use or own goods and services; for lottery tickets or compensation for damages as prescribed by law; for accounting purposes related to the purchase of goods and services as prescribed by accounting law; for tax declarations; for registration of the right to use or own; and for declaring and paying state budget funds as prescribed by law. Invoices used for these purposes must contain information that identifies the buyer.

2. Buyers of goods and services have the following responsibilities:

a) Use invoices for their intended purpose.

b) Provide invoice information to competent authorities upon request. In the case of using invoices printed by the tax authority, the original invoice must be provided. In the case of using electronic invoices, the regulations on searching, providing, and using electronic invoice information must be followed.”

37. Add Article 57a after Article 57 as follows:

Article 57a. Responsibilities of customs authorities in managing electronic documents

1. The General Department of Customs is responsible for:

a) To build a database of electronic documents to serve tax management and the state management work of other state agencies;

b) Notify the authorities about the types of documents that have been issued, reported lost, or are no longer valid.

2. The Customs Department is responsible for:

a) Managing the activities of creating and issuing documents by organizations registered with the customs authority in the managed area;

b) Inspect and audit the activities of creating, issuing, and using documents in the area;

c) Monitor and inspect the document cancellation activities in accordance with the regulations of the Ministry of Finance within the locality.

38. Amend and supplement Clause 3 of Article 58 as follows:

3. Organizations and individuals producing or importing products subject to excise tax and required to use stamps according to the law shall scan QR codes for products manufactured in Vietnam before domestic consumption or for products manufactured abroad upon import to ensure information connectivity regarding the printing and use of stamps and electronic stamps between the producing/importing organization and the tax authorities. Information on the printing and use of electronic stamps serves as the basis for establishing, managing, and building a database of electronic invoices. Those using the stamps are responsible for paying the printing and usage costs as stipulated by the Minister of Finance.

39. Add Clause 2a after Clause 2, Article 60 as follows:

“2a. In cases where organizations, business households, or individual businesses are subject to the application of electronic invoices generated from cash registers as stipulated in this Decree but do not yet have cash registers due to not meeting the conditions regarding information technology infrastructure and solutions for issuing electronic invoices from cash registers, the tax authority shall have a plan and solutions to support and notify the taxpayer about the conversion to the application of electronic invoices generated from cash registers. If the taxpayer has been supported and notified by the tax authority about the conversion to the application of electronic invoices generated from cash registers but fails to convert, this shall be considered a violation of regulations on invoice usage, and the tax authority shall coordinate with competent authorities to handle the violation in accordance with the law.”

40. Article 61 is amended and supplemented as follows:

Article 61. Responsibility for Implementation

1. Ministers, heads of ministerial-level agencies, and heads of government agencies, based on their assigned functions and duties, are responsible for implementing this Decree.

2. The Ministry of Finance is responsible for guiding and organizing the implementation of electronic invoice solutions generated from cash registers and electronic invoices for e-commerce activities.

3. The Ministry of Industry and Trade is responsible for implementing solutions to manage all e-commerce business activities and coordinating with the Ministry of Finance to implement electronic invoicing solutions for e-commerce activities as stipulated in this Decree.

4. The People's Committees of provinces and centrally-administered cities shall direct agencies and units within their jurisdiction to coordinate in implementing this Decree. The People's Committees of provinces and centrally-administered cities are responsible for directing People's Committees at all levels to coordinate with tax authorities to review, classify, and develop solutions to encourage taxpayers to switch to using electronic invoices generated from cash registers. In cases where taxpayers are eligible to use electronic invoices generated from cash registers but have not yet switched due to not meeting the requirements for information technology infrastructure, the tax authorities shall report to the People's Committee for timely support regarding information technology infrastructure. In cases where taxpayers are subject to the implementation of electronic invoices generated from cash registers but fail to convert, the tax authority shall report to the People's Committee to direct local agencies and departments to coordinate in handling violations related to the failure to issue invoices when selling goods and services as prescribed, and to address business registration violations due to tax and invoice laws. The tax authority shall advise the People's Committee to coordinate with the Vietnam Consumer Protection Association to launch and implement campaigns promoting civilized consumer behavior by requiring invoices when purchasing goods and services, thereby spreading the State's policies and guidelines.”

Article 2. Amendments and additions to certain forms in the Appendix attached to Decree No. 123/2020/ND-CP, and repeal of certain provisions of Decree No. 123/2020/ND-CP.

1. Add Form No. 01/BK-ĐCTT, Form No. 01/TH-DT, and Form No. 04/SS-CTĐT to Appendix IA; add Form No. 01/TB-NSD to Appendix IB issued with this Decree.

2. Amend and supplement Form No. 01/ĐKTĐ-HĐĐT, Form No. 04/SS-HĐĐT, Form No. 06/ĐN-PSĐT, Form No. 01/TH-HĐĐT, Form No. BC26/BLĐT, Form No. 01/ĐKTĐ-CTĐT in Appendix IA, Form No. 01/TB-TNĐT, Form No. 01/TB-ĐKĐT, Form No. 01/TB-SSĐT, Form No. 01/TB-KTDL, Form No. 01/TB-KTT in Appendix IB, and Form No. 03/TNCN in Appendix III issued together with this Decree.

3. Replace the phrase “household, individual business” with the phrase “household business, individual business” in Article 2, Clause 4 of Article 4, Article 14, Article 17, Article 23, Article 25, Article 27, and Article 29 of Decree No. 123/2020/ND-CP.

4. Repeal Clause 10 of Article 3; Point g, Clause 4 of Article 9; Clause 2 of Article 33; Article 37; Clause 2 of Article 50; Article 51; Clauses 3 and 4 of Article 52; Clause 5 of Article 53.

Article 3. Effectiveness and responsibility for implementation

1. This Decree takes effect from March 01, 6.

2. The Minister of Finance shall provide guidance on the implementation of Clauses 3, 6, 7, 11, 18, 37, and 38 of Article 1 of this Decree and other cases as required for management purposes.

3. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial and centrally-administered city People's Committees, and relevant organizations and individuals are responsible for implementing this Decree.

Recipients: - Party Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies and government-attached agencies; - People's Councils, People's Committees of provinces and centrally-run cities; - Central Office and Party Committees; - Office of the General Secretary; - Office of the President; - National Council and Committees of the National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; - State audit; - Bank for Social Policy; - Vietnam Development Bank; - Central Committee of Vietnam Fatherland Front; - Central agency of unions; - VPCP: Chairman, Deputy Chairmen, TT Assistant, General Director of the Portal, departments, agencies, units, Official Gazette; – Save: VT, KTTH (2b)

TM. GOVERMENT Acting Prime Minister DEPUTY PRIME MINISTER Ho Duc Phuoc

 

 

 

 

APPENDIX IA

LIST OF AMENDED FORMS AND SYLLABUS – TAXPAYERS
(Attached to Decree No. 70/2025/ND-CP dated June 20, 2025 of the Government)

Denominator	File name, form	Status
1. Electronic invoices
01/DKTD-HDDT	Application form for registration/change of information for using electronic invoices	Amendments and additions
04/SS-HĐĐT	Notification that the electronic invoice has been issued incorrectly.	Amendments and additions
06/DN-PSDT	The application for an electronic invoice includes a tax authority code for each transaction.	Amendments and additions
01/TH-HĐĐT	Summary table of electronic invoice data	Amendments and additions
01/BK-ĐCTT	The electronic invoice statement was incorrectly generated.	Additional
01/TH-DT	Summary of revenue (for casino and electronic gaming businesses)	Additional
2. Electronic documents
01/DKTD-CTDT	Application form for registration/change of information using electronic documents	Amendments and additions to Form No. 01/ĐKTĐ-BL
04/SS-CTĐT	Notification that the electronic document was created incorrectly.	Additional
BC26/BLDT	Report on the use of electronic receipts for collecting taxes, fees, and charges.	Amendments and additions