Circular 91/2026/TT-BTC provides guidance on the Law on Tax Administration and Decree 254/2026/ND-CP regarding electronic invoices and electronic documents.

THE FINANCIAL ---	SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness -----
Number: 91 / 2026 / TT-BTC	Hanoi, date 30 month 6 year 2026

CIRCULARS

REGULATIONS ON SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION AND GOVERNMENT DECREE NO. 254/2026/ND-CP DETAILING SOME ARTICLES AND MEASURES TO ORGANIZ AND GUIDE THE IMPLEMENTATION OF LAW ON TAX ADMINISTRATION NO. 108/2025/QH15 ON ELECTRONIC INVOICES AND ELECTRONIC DOCUMENTS

Based on the Law on Tax Administration No. 108/2025/QH15;

Based on Government Decree No. 254/2026/ND-CP detailing some provisions and measures to organize and guide the implementation of Law No. 108/2025/QH15 on Tax Administration regarding electronic invoices and electronic documents;

Based on Government Decree No. 29/2025/ND-CP stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/ND-CP;

As requested by the Director of the Tax Department;

The Minister of Finance issued a Circular stipulating certain provisions of the Law on Tax Administration and Government Decree No. 254/2026/ND-CP detailing certain provisions and measures to organize and guide the implementation of Law No. 108/2025/QH15 on electronic invoices and electronic documents.

Chapter I

GENERAL RULES

Article 1. Scope

1. Detailed regulations for Clauses 4 and 7 of Article 26, and Clauses 3 and 5 of Article 27 of the Law on Tax Administration, including:

a) Registration for the use of electronic invoices; electronic invoice format; authorization for the creation of electronic invoices; processing of created electronic invoices; sample symbols, symbols and reference samples of electronic invoices; conversion to the application of electronic invoices; criteria for identifying high-risk taxpayers in the registration for the use of electronic invoices; cases of discontinuation or temporary suspension of the use of electronic invoices; measures to encourage buyers to obtain invoices when purchasing goods and services and to reward consumers who report sellers who fail to create and deliver electronic invoices, using funds guaranteed by the state budget in the annual recurrent expenditure budget as prescribed by law;

b) Registration for the use of electronic documents; electronic document formatting; processing of created electronic documents; sample symbols, electronic document symbols, and reference electronic document samples;

c) Technical and personnel requirements, information security assurance, and data confidentiality of the organization providing electronic invoice and electronic document services.

2. Detailed regulations for Clauses 1, 3, 5, and 7 of Article 4; Points a.2.5, b.1.5, and d of Clause 2 of Article 6; Clause 8 of Article 8; Points a and q of Clause 4 of Article 9; Clauses 7 and 8 of Article 10; Points a.2, a.3, and a.4 of Clause 2 of Article 12; Points a.1 and a.2 of Clause 3 of Article 16; Clause 2 of Article 22; Point b of Clause 3 of Article 29; Clause 4 of Article 37; Clause 5 of Article 41; and Article 44 of Government Decree No. 254/2026/ND-CP, including:

a) The sequence and procedures for issuing electronic invoices for each transaction;

b) Contents of the value-added tax invoice that also serves as the tax refund declaration form;

c) Cases involving the transfer of electronic invoice data, electronic documents, and detailed transaction information databases according to prescribed forms include: casino and electronic gaming business activities with prizes; transfer of electronic invoice data based on the summary table of electronic invoices; summary table of electronic receipt data; transfer of detailed transaction information databases based on the detailed transaction information table;

d) Providing and searching for electronic invoice information; registering new accounts, updating registration information, and revoking access accounts to the Tax Management Information System; terminating the use of electronic invoice information provision and usage methods;

d) The level of reward, form, order, procedures for rewarding, and management and use of reward funds for consumers who report sellers who fail to issue and deliver electronic invoices;

e) Procedures for destroying printed invoices issued by the tax authority, paper receipts, and national reserve sales invoices (paper invoices).

Article 2. Subject of application

The subjects to which the regulations in this Circular apply are the organizations and individuals specified in Article 2 of Decree No. 254/2026/ND-CP.

Chapter II

REGULATIONS REGARDING ELECTRONIC INVOICES

Article 3. Electronic invoice format

1. Electronic invoice format is a technical standard that specifies the data type and data length of information fields used for transmitting, storing, and displaying electronic invoices. Electronic invoice formats use the XML (XML stands for "eXtensible Markup Language") text formatting language, created for the purpose of sharing electronic data between information technology systems.

2. The electronic invoice format consists of two components: a component containing the electronic invoice business data and a component containing the digital signature data. For electronic invoices with a tax authority code, there is an additional component containing data related to the tax authority code.

3. The Tax Department shall develop the data-containing components for electronic invoices and the methods of transmission and reception with the tax authorities. Specifically for value-added tax invoices that also serve as tax refund declarations, the Tax Department shall take the lead, in coordination with the Customs Department, in developing the data-containing components for the contents of the invoice intended for the customs authorities and commercial banks acting as tax refund agents. The Tax Department shall publish the data-containing components for electronic invoices and the transmission and reception methods with the tax authorities for consistent application; and provide tools to display the contents of electronic invoices as stipulated in this Circular. The digital signature data-containing components shall comply with the regulations of the law on electronic transactions.

4. Economic organizations as stipulated in point b.1, clause 3, Article 16 of Decree No. 254/2026/ND-CP, when transferring electronic invoice data to the tax authority by direct delivery, must meet the following requirements:

a) Connect to the Tax Department via a leased line or MPLS VPN Layer 3, including one primary and one backup transmission channel. Each transmission channel must have a minimum bandwidth of 5 Mbps;

b) Use a Web Service or Message Queue (MQ) with encryption as the method for connection;

c) Use the SOAP protocol to encapsulate and transmit data.

5. Electronic invoices must display all the contents accurately and completely, ensuring that they do not lead to misinterpretations and that buyers can read them electronically.

Article 4. Sample symbols, symbols and sample electronic invoices for reference.

1. The electronic invoice template symbol is a single-digit natural number (1, 2, 3, 4, 5, 6, 7, 8, 9) to reflect the type of electronic invoice.

2. The electronic invoice symbol is a group of six characters, including both letters and numbers, representing the electronic invoice symbol to reflect information about the type of electronic invoice (with or without a tax authority code), the year the invoice was issued, and the type of electronic invoice used.

3. Name, address, and tax identification number of the authorized party for the authorized electronic invoice.

4. Detailed regulations on sample symbols and invoice symbols are provided in Appendix I attached to this Circular.

5. The sample displays of electronic invoice types as stipulated in Appendix V attached to this Circular for the reference of the entities mentioned in Article 2 of this Circular during implementation.

6. Cases for transferring electronic invoice and electronic document data:

a) Taxpayers as stipulated in point q, clause 4, Article 9 of Decree No. 254/2026/ND-CP shall transfer data according to the Revenue Summary Table using Form No. 01/TH-DT, Appendix III attached to this Circular;

b) Taxpayers as stipulated in point a.1, clause 3, Article 16 of Decree No. 254/2026/ND-CP shall transfer electronic invoice data according to the Summary Table of Electronic Invoice Data sent to the tax authority using Form No. 01/TH-HĐĐT, Appendix III attached to this Circular;

c) Taxpayers as stipulated in point a.2, clause 3, Article 16 of Decree No. 254/2026/ND-CP shall transfer the database of detailed transaction information according to the Transaction Details Table in Form No. 01/TTGD, Appendix III attached to this Circular;

d) Organizations collecting taxes, fees, and charges electronically, and organizations authorized to issue receipts as prescribed in point b, clause 3, Article 29 of Decree No. 254/2026/ND-CP, shall transfer electronic receipt data according to the Summary Table of Electronic Receipt Data sent to the tax authority using Form No. 01/TH-BLĐT, Appendix III attached to this Circular.

Article 5. Contents of the value-added tax invoice and tax refund declaration form

1. Invoice content

a) Part A, for businesses selling goods eligible for tax refunds, includes the following information:

a.1) Invoice name: VALUE ADDED TAX INVOICE AND TAX REFUND DECLARATION FORM;

a.2) Invoice symbol, invoice form number symbol;

a.3) Information about the selling business includes: Name, address, tax identification number;

a.4) Customer information includes: Full name, nationality, passport number, passport issue date, passport expiry date or entry/exit documents;

a.5) Information about the goods includes: Name of goods, unit of measurement, quantity, unit price of goods; total amount excluding value-added tax, value-added tax rate, total amount of value-added tax according to each tax rate, total value-added tax, total payment amount including value-added tax.

The product name should clearly state: brand, product code (serial number, model (if any), country of origin applicable to imported goods, machine number applicable to mechanical and electronic goods);

a.6) The digital signature of the seller and the signature of the buyer on the displayed version of the electronic invoice.

b) Part B is for the customs authority to record the results of the inspection of value-added tax invoices and tax refund declarations, goods, and to calculate the amount of value-added tax that foreigners are entitled to be refunded, including the following contents:

b.1) Item serial number;

b.2) Name of the goods;

b.3) Quantity;

b.4) The amount of value-added tax recorded on the value-added tax invoice which also serves as the tax refund declaration form;

b.5) ​​The amount of value-added tax to be refunded according to regulations;

b.6) Time of customs officer inspection: clearly state the day, month, and year;

b.7) Name, signature, and seal of the customs officer conducting the inspection.

c) Part C, prepared by commercial banks acting as tax refund agents, includes the following contents:

c.1) Flight/train number and date of departure for the foreign national;

c.2) The amount of tax refunded to foreigners departing the country;

c.3) Payment method: clearly state the amount to be paid by each method: cash or international card (clearly state the card name and card number);

c.4) Payment date: specify the day, month, and year.

2. The text displayed on the value-added tax invoice/refund declaration form is in Vietnamese and English, placed to the right in parentheses () or immediately below the Vietnamese text, and is flagged with text that is the same size or smaller than the Vietnamese text.

3. The provisions of Clause 1 of this Article shall be implemented in accordance with the regulations in Article 10 of Decree No. 254/2026/ND-CP. However, the provisions regarding sample symbols and invoice symbols shall be implemented in accordance with the regulations in Appendix I attached to this Circular.

4. The form for displaying value-added tax invoices combined with tax refund declarations is prescribed in Form No. 01/GTGT-TKHT, Appendix V, attached to this Circular.

Article 6. Registration and changes to the registration details for using electronic invoices.

1. Economic organizations, other organizations, business households, and individual businesses that are not subject to suspension or temporary suspension of electronic invoice usage as stipulated in Article 8 of this Circular may register or change their registration details for using 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 the task of organizing and handling public assets according to the law on the management and use of public assets may register to use electronic invoices through the Tax Management Information System or an electronic invoice service provider authorized by the Tax Department 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 Tax Management Information System or the National Public Service Portal.

In cases where foreign organizations conduct business or provide services through e-commerce platforms or other digital platforms and voluntarily register to use electronic invoices in accordance with the provisions of this Circular, they shall register to use electronic invoices through the Tax Management Information System.

The registration information content follows Form No. 01/ĐKTĐ-HĐĐT, Appendix III attached to this Circular.

The tax management information system sends an electronic notification using Form No. 01/TB-TNĐT, Appendix IV attached to this Circular, regarding acceptance/rejection of the application. via the email address registered with the tax authority, or through an electronic invoice service provider in the case of economic organizations, other organizations, business households, and individual businesses registering to use electronic invoices through an electronic invoice service provider, or through the National Public Service Portal.

2. In the case of economic organizations, other organizations, business households, and individual businesses registering to use electronic invoices:

a) Within one working day from the date of receiving the registration, the Tax Management Information System will automatically compare the information (including biometric information as prescribed by the Government's regulations on electronic identification and authentication) 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 data in the Electronic Identification and Authentication System. If the information does not match, the Tax Management Information System will automatically send a Notice of Rejection of Electronic Invoice Registration 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. If the information matches correctly, the Tax Management Information System will automatically send a request for confirmation to the taxpayer via email address or phone number of the legal representative, business household representative, individual business owner, or private enterprise 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 without confirmation or confirmation is unsuccessful, the Tax Management Information System will automatically send a Notice of Rejection of Electronic Invoice Registration (Form No. 01/TB-ĐKĐT, Appendix IV attached to this Circular) on the same working day or at the latest the next working day. The tax authority will apply biometric technology in the registration of electronic invoices in accordance with legal regulations.

b) In cases where the taxpayer has confirmed within the deadline on the Tax Management Information System and the taxpayer does not fall under the following categories: legal representative, business household representative, individual business owner, private enterprise owner who is currently the legal representative, business household representative, individual business owner, or other private enterprise owner whose tax code is inactive at the registered business address; taxpayer who has ceased operations but has not completed the procedures for terminating the validity of the tax code; taxpayer who has temporarily suspended operations but has not completed tax obligations; taxpayer who has committed tax, invoice, or document violations; or taxpayer with high risk in registering to use electronic invoices as stipulated in Article 7 of this Circular, the tax authority shall issue a Notice of Acceptance of Registration for Use of Electronic Invoices as stipulated in Clause 3 of this Article no later than the next working day;

c) In cases where the information verification results match correctly, the taxpayer confirms on the Tax Management Information System within the deadline, but the taxpayer falls into one of the following categories: the legal representative, representative of a household business, individual business owner, or owner of a private enterprise is currently the legal representative, representative of a household business, individual business owner, or owner of another private enterprise with a tax identification number status; the taxpayer has ceased operations but has not completed the procedures for terminating the validity of the tax identification number; the taxpayer has temporarily suspended operations but has not fulfilled their tax obligations; the taxpayer has committed violations related to taxes, invoices, and documents; For taxpayers with high risk in registering to use electronic invoices as stipulated in Article 7 of this Circular, within 01 working day from the date of receiving the taxpayer's registration to use electronic invoices, the tax authority shall issue a Notice on explanation and supplementation of information and documents according to Form No. 01/TB-BSTT-NNT Appendix IV attached to this Circular and send it to the taxpayer or the tax authority directly managing the taxpayer to verify the actual operation at the registered address of the taxpayer in accordance with the law on tax administration.

Taxpayers must provide explanations and supplementary information and documents within 03 working days from the date of receiving the Notice of Explanation and Supplementation of Information and Documents 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 Electronic Invoice Registration. 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 Electronic Invoice Registration no later than the next working day, clearly stating the reasons as prescribed in Clause 3 of this Article.

3. The tax authority is responsible for sending electronic notifications using Form No. 01/TB-ĐKĐT, Appendix IV attached to this Circular, through the electronic invoice service provider or sending notifications directly to economic organizations, other organizations, business households, and individual businesses regarding the acceptance or rejection of the registration for using electronic invoices.

For economic organizations that register to transfer electronic invoice data by directly submitting it to the tax authority as stipulated in point b.1, clause 3, Article 16 of Decree No. 254/2026/ND-CP, and have received a Notice of Acceptance of Registration for Electronic Invoice Use (Form No. 01/TB-DKDT, Appendix IV attached to this Circular) from the tax authority, but have not yet coordinated with the Tax Department regarding technical infrastructure configuration, connection testing, and data transmission, the organization must prepare the necessary technical infrastructure and notify the Tax Department within 05 working days from the date the tax authority sends the notice (Form No. 01/TB-DKDT, Appendix IV attached to this Circular) to coordinate the connection. The connection testing period is 10 working days from the date the Tax Department receives the request from the economic organization. If the connection and data transmission test results are successful, the economic organization shall send electronic invoice data directly to the tax authority as prescribed in point b.1, clause 3, Article 16 of Decree No. 254/2026/ND-CP. If, after 05 working days from the date the tax authority sends the notification using Form No. 01/TB-ĐKĐT Appendix IV attached to this Circular, the economic organization does not notify the Tax Department to coordinate the connection, or the connection and data transmission test results are unsuccessful, the economic organization shall change its registration for using electronic invoices using Form No. 01/ĐKTĐ-HĐĐT Appendix III attached to this Circular and transfer the data through an organization that connects, receives, transmits, and stores electronic invoice data with the tax authority.

4. In case of changes to registered information for using electronic invoices, except for cases of discontinuation or temporary suspension of electronic invoice use as stipulated in Article 8 of this Circular, the following procedures shall apply:

a) Economic organizations, other organizations, business households, and individual businesses shall update their information using Form No. 01/ĐKTD-HĐĐT in Appendix III attached to this Circular through the Tax Management Information System or through an electronic invoice service provider. The procedures shall be carried out in accordance with the provisions of point a, clause 2 of this Article;

b) In cases where the parent company needs to access data from its branches or subsidiaries, it must notify the tax authority directly managing the parent company using Form No. 01/ĐKTĐ-HĐĐT in Appendix III attached to this Circular.

5. On a monthly basis, the directly managing tax authority shall review taxpayers using electronic invoices with tax authority codes that are exempt from service fees and send a notification according to Form No. 01/TB-KTT Appendix IV attached to this Circular to the taxpayer to inform them about the switch to using electronic invoices with tax authority codes through an electronic invoice service provider and to make changes to the information on using electronic invoices with tax authority codes as prescribed in Clause 4 of this Article.

6. For cases where electronic invoices without a tax authority code are used, the directly managing tax authority shall periodically review and notify the relevant parties, using Form No. 01/TB-KTT in Appendix IV attached to this Circular, if they are subject to switching to using electronic invoices with a tax authority code, so that they can register to use electronic invoices with a tax authority code as prescribed in this Article.

Article 7. Criteria for identifying high-risk taxpayers in the registration for using electronic invoices.

In cases where the information verification results under point a, clause 2, Article 6 of this Circular match correctly, and the taxpayer confirms on the Tax Management Information System within the deadline, but the taxpayer exhibits one of the following signs, the provisions under point c, clause 2, Article 6 of this Circular shall apply:

1. Taxpayers whose owners or legal representatives, business household representatives, individual business owners, or private enterprise owners are simultaneously the owners or legal representatives, business household representatives, individual business owners, or private enterprise owners who have been found by competent state management agencies to have engaged in fraudulent activities or the buying and selling of invoices based on the tax authority's database.

2. Taxpayers whose owners or legal representatives, business representatives, individual business owners, or private enterprise owners are on the list of those with suspicious transactions as stipulated in the Law on Prevention and Combatting Money Laundering.

3. Taxpayers who register their head office address without a specific address within administrative boundaries or in an apartment building (excluding apartments or portions of apartment buildings permitted for business purposes according to the law), except in the case of individual businesses.

4. Taxpayers whose legal representative or owner is also the legal representative or owner of the taxpayer whose tax identification number is inactive but has not completed the procedures for terminating the tax identification number, or who are inactive at their registered address, or who have committed violations regarding taxes, invoices, and documents as stipulated in Circular No. 94/2026/TT-BTC of the Minister of Finance on compliance management and risk management in tax administration.

5. Taxpayers with other risk indicators as determined by the tax authorities in accordance with Circular No. 94/2026/TT-BTC, and who are notified and asked to provide an explanation.

Article 8. Cases of suspension or temporary suspension of the use of electronic invoices

1. Economic organizations, other organizations, business households, and individual businesses falling under the following cases shall cease or temporarily suspend the use of electronic invoices with tax authority codes; cease or temporarily suspend the use of electronic invoices without tax authority codes; and cease or temporarily suspend the use of electronic invoices generated from cash registers:

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

b) Economic organizations, other organizations, business households, and individual businesses that the tax authorities verify and notify are not operating at their registered address;

c) Economic organizations, other organizations, business households, and individual businesses temporarily suspend operations;

d) Economic organizations, other organizations, business households, and individual businesses that have received a decision from the tax authority to cease using electronic invoices in order to enforce tax debt collection by suspending the use of electronic invoices;

d) In cases where electronic invoices are used to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing on 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 an economic organization, other organization, business household, 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 point c, clause 1, Article 6 of Decree No. 254/2026/ND-CP, the tax authority shall issue a notice to the taxpayer to cease using electronic invoices generated from a cash register; or temporarily suspend the use of electronic invoices in writing, sent to the tax authority using Form No. 01/DKTD-HDDT in Appendix III attached to this Circular;

i) In cases where a business household or individual business has been issued a tax identification number before July 1, 2025, but the tax registration information of the business household or individual business does not match or is incomplete compared to the personal information stored in the national population database, the tax authority will request the business household or individual business to supplement the information within 10 working days. After this deadline, if the business household or individual business has not complied, the tax authority will temporarily suspend the use of electronic invoices by the business household or individual business;

k) During the inspection process, if the tax authority determines that the taxpayer has committed tax evasion, or that the taxpayer was established to conduct illegal buying and selling or use of electronic invoices, or illegally used electronic invoices to evade taxes as prescribed, the tax authority shall issue a notice to cease using 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;

l) In cases where taxpayers are classified as high-risk in terms of taxes and invoices as stipulated in Circular No. 94/2026/TT-BTC, the tax authority shall implement measures to suspend the use of electronic invoices as prescribed in point d, clause 2 of this Article.

2. Procedure for discontinuing the use of electronic invoices:

a) The tax management information system shall cease accepting electronic invoices and shall not send notices of cessation of electronic invoice use to taxpayers falling under the cases specified in points a, b, c, d, and i of Clause 1 of this Article from the date the organization or individual terminates its tax identification number or temporarily suspends business operations, or from the date the tax authority issues a notice that the taxpayer is not operating at the registered address or a decision on tax debt enforcement, or from the date the deadline for business households or individuals to supplement information as requested by the tax authority expires;

b) The tax management information system 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 IV attached to this Circular, and shall cease receiving electronic invoices, the cessation of receiving electronic invoices generated from cash registers for taxpayers falling under the cases specified in point h, 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 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 according to Form No. 01/TB-NSD, Appendix IV attached to this Circular, to taxpayers falling under the cases specified in point e, clause 1 of this Article, from the date the tax authority receives the notice from the competent authority; and taxpayers falling under the cases specified in point k, clause 1 of this Article.

d) The head of the tax authority directly managing the taxpayer shall send an electronic notification to the taxpayer in 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 high-risk category as prescribed in point l of Clause 1 of this Article, or in cases requiring explanation or supplementation of information and documents as prescribed in point c of Clause 2 of Article 6 of this Circular, to request the taxpayer to explain or supplement information and documents related to the use of electronic invoices. During the period of explanation and supplementation of information and documents, the taxpayer shall use invoices on a per-transaction basis as prescribed in Clause 2 of Article 6 of Decree No. 254/2026/ND-CP.

d.1) The taxpayer shall provide explanations or supplementary information and documents within 03 working days from the date the tax authority sends the electronic notification.

Taxpayers can provide explanations in person at the tax office or submit explanations, additional information, and documents in writing or electronically.

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 supplementary 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 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 further explanations and supplementary information and documents. The taxpayer must provide explanations or supplementary information and documents within 3 working days from the date the tax authority sends the second electronic notice;

d.2.3) If the taxpayer has provided explanations or supplementary information and documents as requested in the second notice but fails to prove that the use of electronic invoices complies with legal regulations, the tax authority shall issue a Notice of Cessation of Electronic Invoice Use according to Form No. 01/TB-NSD in Appendix IV attached to this Circular and handle the matter accordingly.

d.3) If the taxpayer fails to provide explanations or supplementary information and documents within the specified deadline, 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-NSĐ in Appendix IV attached to this Circular, and handle the matter according to regulations;

d) In cases where a taxpayer is subject to the suspension or temporary suspension of using electronic invoices as stipulated in Clause 1 of this Article and authorizes the issuance of electronic invoices, the tax authority shall send a notice of suspension or temporary suspension of the use of electronic invoices to the taxpayer and the authorized party issuing the electronic invoices.

3. Economic organizations, other organizations, business households, and individual businesses as specified in Clause 1 of this Article may continue to use electronic invoices after notifying the tax authorities of their continued business operations, or after the tax authorities restore their tax identification number, or after the tax authorities issue a decision terminating the enforcement of administrative decisions on tax management by suspending the use of invoices, or after the tax authorities determine that the taxpayer is no longer considered high-risk, or upon notification from competent authorities.

Article 9. Authorization to issue electronic invoices

1. Principles of invoicing authorization:

a) Sellers of goods and services may authorize a third party, who is eligible to use electronic invoices, to issue electronic invoices for their sales and service activities. Neither the seller nor the authorized party is subject to the suspension or temporary suspension of electronic invoice use as stipulated in Article 8 of this Circular, in order to issue electronic invoices for their sales and service activities;

b) The authorization must be in writing (contract or agreement) between the authorizing party and the authorized party, except in the case of selling assets subject to enforcement by the enforcement agency;

c) The authorization must be notified to the tax authorities when registering to use electronic invoices;

d) Electronic invoices issued by the authorized party must be electronic invoices with or without a tax authority code (including electronic invoices generated from cash registers) and must show the name, address, and tax code of the authorizing party and the name, address, and tax code of the authorized party;

d) The authorizing party and the authorized party are responsible for posting notices on their respective websites, online store interfaces, or platform systems, or publicly announcing through mass media, so that buyers of goods and services are aware of the authorization to issue invoices. Upon expiration of the authorization period or premature termination of the electronic invoice issuance authorization as agreed upon by the parties, the authorizing party and the authorized party shall cancel the postings and announcements on their websites or publicly announce through mass media regarding the expiration or premature termination of the invoice issuance authorization;

e) In cases where the authorized invoice is an electronic invoice without a tax authority code, the authorizing party and the authorized party shall agree on the transfer of electronic invoice data to the directly managing tax authority or through a service provider to transfer electronic invoice data to the directly managing tax authority;

g) The authorized party is responsible for issuing authorized electronic invoices in accordance with the actual transactions, as agreed with the authorizing party, and in compliance with the principles in Clause 1 of this Article;

h) Electronic invoices issued by the authorized party must conform to the value-added tax calculation method of the authorizing party.

2. Authorization contract or authorization agreement:

a) The authorization contract or authorization agreement must fully detail the information of the authorizing party and the authorized party (name, address, tax code or personal identification number, digital certificate); information about the authorized electronic invoice (invoice type, invoice symbol, invoice form number symbol); purpose of authorization; duration of authorization; method of payment for the authorized invoice (clearly stating the responsibility for payment of goods and services on the authorized invoice);

b) Both the authorizing party and the authorized party are responsible for retaining the authorization document and presenting it upon request by the competent authority.

3. Notify the tax authorities about authorizing the issuance of electronic invoices:

a) The authorization is defined as a change in the registration information for using electronic invoices as stipulated in Article 6 of this Circular. The authorizing party and the authorized party shall use Form No. 01/ĐKTĐ-HĐĐT Appendix III attached to this Circular to notify the tax authority about the authorization to issue electronic invoices, including cases of early termination of the authorization to issue electronic invoices as agreed upon by the parties;

b) The authorizing party shall fill in the information of the authorized party, except in the case of selling assets subject to enforcement by the enforcement agency and point c of this clause, the authorized party shall fill in the information of the authorizing party in Form No. 01/ĐKTĐ-HĐĐT Appendix III attached to this Circular as follows:

b.1) For both the authorizing party and the authorized party in Section 5 “List of digital certificates used”, fill in the complete information of the digital certificates used by both parties;

b.2) For the authorized party in column 5 of Section 6 "Registration of Invoice Issuance Authorization", fill in the name of the authorizing organization and the tax code or personal identification number of the authorizing party;

c) In cases where the seller of goods or services is a household business or individual business that authorizes a third party, an economic organization, to issue electronic invoices for the sale of goods or provision of services, the household business or individual business is responsible for providing information to the authorized party, including: name, address, tax code, and eligibility for electronic invoices as stipulated in Article 6 of Decree No. 254/2026/ND-CP. The economic organization shall notify the tax authority of the list of authorized household businesses and individual businesses using Form No. 01/DKTD-HDDT in Appendix III attached to this Circular.

Article 10. Handling of issued 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) In cases where there are errors in the contents of the invoice such as name, address, amount in words, or other details, but not in the tax code, amount recorded on the invoice, tax rate, tax amount, or goods listed on the invoice, the seller shall notify the buyer that the invoice has been issued incorrectly and does not need to reissue the invoice. The seller shall notify the tax authority about the incorrectly issued electronic invoice using Form No. 04/SS-HĐĐT Appendix III attached to this Circular;

b) In cases where an electronic invoice has been issued incorrectly regarding: tax identification number; product name; goods listed on the invoice not conforming to specifications or quality; amount listed on the invoice; tax rate; tax amount; or other mandatory information (except as stipulated in point a of this section), the seller may choose to adjust or replace the electronic invoice as follows:

b.1) The seller issues an electronic invoice to correct an 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, quantity, and tax rate, the seller may issue a single adjustment or replacement invoice for all the incorrectly issued electronic invoices within the same month and attach a list of the incorrectly issued electronic invoices according to Form No. 01/BK-ĐCTT, Appendix III, attached to this Circular.

Before correcting or replacing an incorrectly issued electronic invoice as stipulated in point b, clause 1 of this Article: If the buyer is an economic organization, other organization, business household, or individual business, the seller and buyer must prepare a written agreement clearly stating the incorrect information; if 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 when requested by the tax authority or competent state agency.

Sellers are not required to create a written agreement in the following cases: transferring electronic invoice data according to the Summary Table of Electronic Invoice Data as prescribed in point a.1, clause 3, Article 16 of Decree No. 254/2026/ND-CP; transferring detailed transaction information databases according to the Transaction Details Information Table as prescribed in point a.2, clause 3, Article 16 of Decree No. 254/2026/ND-CP; and conducting the buying and selling of goods on e-commerce platforms and other digital platforms.

c) In cases where an incorrectly issued electronic invoice is an electronic invoice from a cash register or an electronic invoice for the sale of goods that are assets subject to registration of ownership or use rights, the seller shall issue a replacement invoice for the incorrectly issued invoice, except as stipulated in point c.2, clause 5 of this Article;

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

d) For electronic invoices that have been incorrectly issued and the seller has already submitted the Summary Table of Electronic Invoice Data, the seller shall submit the adjustment or replacement information directly on the Summary Table of Electronic Invoice Data for subsequent periods without sending a notification of the incorrectly issued electronic invoice using Form No. 04/SS-HĐĐT Appendix III attached to this Circular to the tax authority;

e) If the electronic invoice data in the Summary Table of Electronic Invoice Data submitted to the tax authority is incomplete or incorrect, the seller shall submit a supplementary Summary Table of Electronic Invoice Data. The adjustment of invoice data in the Summary Table of Electronic Invoice Data must include the following information: invoice form number symbol, invoice symbol (in case of adjusting invoice data in the Summary Table of Electronic Invoice Data), and invoice number in column 18 “related invoice information” in Form No. 01/TH-HĐĐT Appendix III attached to this Circular (except for cases where the electronic invoice does not necessarily have to have all the information of invoice form number symbol, invoice symbol, and invoice number as stipulated in point 9 of the Appendix attached to Decree No. 254/2026/NĐ-CP and the adjusted or replacement invoice falls under the case of compiling a list of incorrectly issued electronic invoices according to Form No. 01/BK-ĐCTT in Appendix III attached to this Circular).

2. If the transaction details database submitted with the Transaction Details Form to the tax authority is incomplete or incorrect, the seller shall submit a supplementary Transaction Details Form.

3. 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 in Appendix IV attached to this Circular 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.

4. If the seller complies with the provisions of point a, clause 1 of this Article, the Tax Management Information System will automatically notify the receipt of the information using Form No. 01/TB-SSĐT, Appendix IV attached to this Circular.

5. Handling of issued electronic invoices in certain cases is as follows:

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 should be recorded as a negative number, or an increase as a positive number, as appropriate to the actual situation), specifically for the following cases:

a.1) Adjusting the final settlement value of investment projects when there are changes in unit prices or quantities; adjusting selling prices according to the regulations of specialized laws;

a.2) Adjust the value and quantity based on the conclusions of the competent state agency in accordance with relevant laws;

a.3) Adjusting wholesale electricity prices between Vietnam Electricity Group and Electricity Corporations, and between Electricity Corporations and Electricity Companies.

b) In cases where trade discounts are based on the quantity or sales volume of goods or services, the discount amount for 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 goods or services recorded on the invoice of the last purchase or the subsequent period. Alternatively, an adjusted 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;

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, except in cases where the parties have agreed that the buyer will issue an invoice when returning the 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 the 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, the seller shall issue an adjustment invoice to the insurance customer, regardless of whether payment has been made or not. The invoice shall clearly state the amount of insurance premium refunded or reduced, and the reason for the refund or reduction. If the seller and buyer have agreed to prepare a written agreement before issuing the adjustment invoice, the written agreement shall be kept together with the insurance premium invoice at the business and presented upon request by the tax authorities or competent state agencies.

In cases where insurance premiums have not been collected but the insurance company has already issued invoices as required, the insurance company will use the data on uncollected premiums to create a consolidated adjustment invoice for the uncollected premiums from the previous month, along with a list of invoice numbers, amounts, and adjusted tax amounts.

For cases stipulated in points c.1, c.2, and c.3 of Clause 5 of this Article, the seller and buyer must have complete records and documents related to the return of goods and services and must present them when requested by the tax authority or competent state agency;

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 c.1, clause 5 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 service fees and subsequently refunds those fees to the customer, the payment service provider shall issue an adjustment invoice. The invoice does not need to include the information "Adjustment for invoice number…. Form number… symbol… dated…month…year". If the seller and buyer have agreed to prepare a written agreement before issuing the adjustment invoice, the written agreement shall be kept together with the service fee invoice at the enterprise and presented upon request;

d) In cases where customers use prepaid mobile telecommunications cards to pay for services that are legally accepted as payment methods, and upon selling the card and completing the service provision, the telecommunications enterprise has issued a value-added tax invoice as prescribed, the telecommunications enterprise shall use the data on the statement (including the following information: the mobile subscriber number using the card to pay for the service, the value of the card before value-added tax used for payment, and the corresponding value-added tax) to issue an adjustment invoice;

e) In the case of selling natural gas in the Vietnamese market, where the price stated in the gas sales contract is determined in a freely convertible foreign currency in accordance with relevant laws and the oil and gas contract, and payment and invoicing are in Vietnamese Dong, if the electronic invoice issued for the gas sale is correct but there is a change in value during actual payment due to conversion to Vietnamese Dong, the seller shall issue an adjusted invoice for the difference.

6. Applying adjustment or replacement invoices.

a) If an electronic invoice has been incorrectly issued and the seller has processed it by adjusting or replacing it as prescribed in 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, it is mandatory to record an increase (positive number) or a decrease (negative number) that accurately reflects the actual adjustment;

d) For adjustment invoices as stipulated in Clause 5 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.

7. In cases where an electronic invoice needs to be adjusted or replaced on a case-by-case basis, economic organizations, other organizations, business households, and individual businesses shall submit a request for an electronic invoice with a tax authority code using Form No. 06/DN-PSDT, Appendix III attached to this Circular, to the tax authority to obtain an adjusted or replacement electronic invoice for the issued invoice. The issuance of the adjusted or replacement invoice shall comply with the provisions of Article 10 of this Circular, 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.

Article 11. Transition to the application of electronic invoices

1. Taxpayers currently using electronic invoices without a tax authority code who wish to switch to electronic invoices with a tax authority code must update their electronic invoice usage information as stipulated in Article 6 of this Circular.

2. Taxpayers subject to the use of electronic invoices without a tax authority code as stipulated in point b, clause 1, Article 6 of Decree No. 254/2026/ND-CP, if they are identified as high-risk taxpayers according to Circular No. 94/2026/TT-BTC and are notified by the tax authority using Form No. 01/TB-KTT, Appendix IV attached to this Circular, regarding the conversion to electronic invoices with a tax authority code, must convert to electronic invoices with a tax authority code. Within 10 working days from the date of notification by the tax authority, the taxpayer must change their electronic invoice usage information (switching from using electronic invoices without a tax authority code to electronic invoices with a tax authority code) as stipulated in Article 6 of this Circular. After 12 months from the date of switching to using electronic invoices with tax authority codes, if taxpayers wish to use electronic invoices without codes, they must change their electronic invoice usage information as prescribed in Article 6 of this Circular. The tax authority will then consider and approve or reject the change based on the provisions of Article 6 of Decree No. 254/2026/ND-CP and Circular No. 94/2026/TT-BTC.

Article 12. Technical and personnel requirements, information security assurance, and data confidentiality for organizations providing electronic invoice and electronic document services.

1. Criteria for organizations providing electronic invoicing and electronic document solutions for sellers and buyers.

a) Regarding the subject:

a.1) An organization operating in the field of information technology, established under Vietnamese law;

a.2) Information about electronic invoicing services is publicly available on the organization's website.

b) Regarding personnel: There must be at least 05 employees with a university degree in information technology;

c) Technical aspects: The technical infrastructure, information technology equipment, and software systems meet the requirements:

c.1) Providing solutions for creating, processing, and storing electronic invoice data for sellers and buyers, and electronic documents in accordance with the law on invoices and documents and other relevant laws;

c.2) There must be solutions for receiving and transmitting electronic invoice and electronic document data with service users; and solutions for transmitting and receiving electronic invoice and electronic document data with tax authorities through organizations that receive, transmit, and store electronic invoice and electronic document data. Information on the data reception and transmission process must be logged to facilitate reconciliation;

c.3) There are solutions for backing up, restoring, and securing electronic invoices and electronic documents;

c.4) There is documentation of successful technical testing results for the electronic invoice and electronic document data transmission and reception solution with the organization providing the service of receiving, transmitting, and storing electronic invoice and electronic document data.

2. Criteria for organizations providing services for receiving, transmitting, and storing electronic invoices and electronic documents:

a) Regarding the subject:

a.1) Being an organization established under Vietnamese law, with at least 05 years of operation in the field of information technology;

a.2) Information about electronic invoicing and electronic document services is publicly available on the organization's website.

b) Regarding finances: There must be a deposit at a legally operating bank in Vietnam or a guarantee from a legally operating bank in Vietnam with a value of not less than VND 05 billion to address risks and compensate for damages that may occur during the provision of services;

c) Regarding personnel: There must be at least 20 employees with a university degree in information technology;

d) Technical aspects: The technical infrastructure, information technology equipment, and software systems meet the requirements:

d.1) Providing solutions for creating, processing, and storing electronic invoices with tax authority codes, electronic invoices generated from cash registers, electronic invoices without tax authority codes for sellers and buyers, and electronic documents in accordance with the law on invoices and documents and other relevant laws;

d.2) There must be solutions for connecting, receiving, transmitting, and storing electronic invoice data with organizations providing electronic invoice services for sellers and buyers, and electronic documents; and solutions for connecting, receiving, transmitting, and storing electronic invoice and electronic document data with tax authorities. Information on the data reception and transmission process must be logged to facilitate reconciliation;

d.3) The technical infrastructure system providing electronic invoice and electronic document services operates in a primary data center and a backup data center. The backup center is located at least 20 km away from the primary data center and is ready to operate when the primary system fails;

d.4) The system is capable of detecting, warning, and preventing unauthorized access and various forms of attacks in the network environment to ensure the security and integrity of data exchanged between participating parties;

d.5) There is a data backup and recovery system;

d.6) Connect to the Tax Department via a leased line or MPLS VPN Layer 3 or equivalent, including 1 primary and 2 backup lines. Each line must have a minimum bandwidth of 20 Mbps; use a Web Service or encrypted queue as the connection method; use SOAP/TCP protocol for data encapsulation and transmission.

3. The Tax Department publishes information on organizations providing electronic invoice solutions and organizations providing services for receiving, transmitting, and storing invoice data with the tax authorities:

a) Publicly posting information of electronic invoice solution providers on the Tax Department's website: Electronic invoice solution providers submit documents proving they meet the criteria in Clause 1 of this Article, service description documents, and a commitment to implementation to the Tax Department. Within 10 days of receiving the documents, the Tax Department will publicly post the service description documents and the organization's commitment on the Tax Department's website. Organizations are responsible for the accuracy of the documents they provide. During operation, if an organization is found to be providing services in violation of regulations, the Tax Department will notify and cancel the organization's publicly posted information on the Tax Department's website;

b) Publish information about the organization providing services for receiving, transmitting, and storing invoice data to the tax authorities:

Organizations must meet the criteria specified in Clause 2 of this Article and establish a connection to transfer electronic invoice data to the tax authority as prescribed in Clause 3, Article 6 of this Circular. The Tax Department will publicly post the list of organizations that fully meet the above regulations on the Tax Department's website.

Article 13. Measures to encourage buyers to request invoices when purchasing goods and services.

1. Sellers of goods and services, organizations providing electronic invoicing services, and tax authorities use the electronic invoice database to implement measures to encourage buyers to request invoices when purchasing goods and services.

2. Tax authorities implement measures to encourage buyers to request invoices when purchasing goods and services to ensure the attraction, spread, and development of the habit of requesting invoices when consuming goods and services, including:

a) Organize monthly and yearly lucky draw programs for electronic invoices purchased by consumers, awarding cash prizes;

b) Other incentive measures.

3. The budget for implementing the incentive measures stipulated in Clause 2 of this Article shall not exceed VND 150 billion per year.

4. The Director of the Tax Department shall develop a plan for organizing and determining the prize value of the lucky invoice program based on the electronic invoice database and other incentive measures.

5. The annual state budget shall prioritize the allocation of funds to implement measures to encourage buyers to obtain invoices when purchasing goods and services, from the administrative management expenditure budget not subject to the autonomous management regime of the tax authority as prescribed.

6. The preparation, execution of budgets, management, use, accounting, settlement, and transfer of funds shall comply with the provisions of the law on finance, the state budget, and related regulations and guidelines.

Article 14. Reward levels, forms, procedures, management, and use of reward funds for consumers who report sellers who fail to issue and provide invoices.

1. Procedures, processes, and authority for considering awards:

a) The tax authority receives information from consumer complaints, categorizes it for inspection and verification;

b) The dossier serving as the basis for awarding commendations includes: Documents and evidence regarding violations as stipulated in Article 41 of Decree No. 254/2026/ND-CP; Inspection conclusions or decisions on handling administrative violations related to invoices issued by competent authorities; Information about the individual proposed for commendation; Other relevant documents (if any);

c) Based on the documents mentioned in point b of this clause, the tax authority shall issue a commendation decision for individuals who provide information meeting the conditions stipulated in Clause 1, Article 41 of Decree No. 254/2026/ND-CP.

2. Tax authorities at all levels are responsible for reviewing and preparing dossiers for awarding commendations to cases within their jurisdiction and deciding on commendations based on inspection conclusions or decisions on handling administrative violations related to invoices that have been issued.

3. The Director of the Tax Department is responsible for guiding the organization of receiving and processing information provided by individuals; reviewing and preparing dossiers for awarding commendations in accordance with regulations; ensuring that the level of commendation, management, and use of funds are for the intended purpose, in accordance with regulations and norms; and ensuring transparency in the disbursement of commendations.

Article 15. Procedures for issuing electronic invoices with tax authority codes for each transaction.

1. Economic organizations, other organizations, business households, and individual businesses that are eligible to receive electronic invoices with tax authority codes on a transaction-by-transaction basis shall proceed as follows:

a) Submit an application for an electronic invoice with a tax authority code using Form No. 06/DN-PSDT, Appendix III attached to this Circular, and access the Tax Management Information System to create the electronic invoice;

b) In cases where the taxpayer is eligible to receive a sales invoice on a transaction-by-transaction basis as stipulated in point a, clause 2, Article 6 of Decree No. 254/2026/ND-CP, they must pay the full amount of tax due 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);

c) In cases where taxpayers are entitled to receive value-added tax invoices on a transaction-by-transaction basis as stipulated in point b, clause 2, Article 6 of Decree No. 254/2026/ND-CP, they must pay the value-added tax amount shown on the invoice for each transaction or the amount payable as prescribed by tax management laws;

d) Taxpayers who are eligible to receive invoices for the sale of public assets with a tax authority code as stipulated in point c, clause 2, Article 6 of Decree No. 254/2026/ND-CP are not required to declare and pay the tax arising from the requested invoices;

d) After the economic organization, other organization, business household, or individual business has paid all taxes or any outstanding amounts (if any), the tax authority shall issue a tax authority code on the electronic invoice no later than the next working day.

Economic organizations, other organizations, business households, and individual businesses are solely responsible for the accuracy of the information on electronic invoices issued by the tax authority each time they are generated.

e) Economic organizations, other organizations, business households, and individual businesses shall file tax returns in accordance with the laws on tax administration.

2. Identify the tax authority that issues electronic invoices with a tax authority code for each transaction:

a) For organizations and businesses: The tax authority directly managing them or the tax authority where the sale of goods or provision of services takes place;

b) For household businesses and individual business owners:

b.1) For household businesses and individual businesses with fixed business locations, including e-commerce businesses with multiple business locations (stores) operating in the same province or city, or in different provinces or cities, they must submit applications for electronic invoices with tax authority codes for each transaction to the tax authority directly managing the business's headquarters, which is determined as the location stated on the business registration certificate for household businesses or on the tax registration declaration for individual businesses;

b.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 to the tax authority managing the area where the household business or individual business resides: current residence; temporary residence or permanent residence.

Article 16. Procedures for destroying printed invoices issued by tax authorities, paper receipts, and national reserve sales invoices (paper invoices)

The tax authority shall destroy receipts and invoices printed by the tax authority that have been announced for issuance but not yet sold and are no longer in use. The Tax Department is responsible for guiding the process of destroying receipts printed by the tax authority. In cases where organizations or units using paper invoices for national reserve sales, or organizations collecting fees and charges, destroy paper invoices and receipts, they shall send a Notice of Results of Invoice and Receipt Destruction (Form No. 02/HUY-HĐBLG, Appendix III attached to this Circular) to the directly managing tax authority no later than 05 working days from the date of destruction of paper invoices (including paper invoices for national reserve sales) and receipts, and simultaneously store it at the unit.

Chapter III

REGULATIONS ON ELECTRONIC DOCUMENTS

Article 17. Registration for the use of electronic documents

1. Organizations and individuals deducting personal income tax, and organizations collecting taxes, fees, and charges before using electronic documents as stipulated in Clause 1, Article 22 of Decree No. 254/2026/ND-CP, shall register for use through the Tax Management Information System, the Customs Department's website, or an electronic invoice service provider. For taxes, fees, and charges on exported and imported goods, registration for use shall be done through the Customs Department's website.

In cases where organizations or individuals paying income are exempt from service fees as stipulated in Article 28 of Decree No. 254/2026/ND-CP, they may choose to register to use electronic documents through the Tax Management Information System or an electronic invoice service provider authorized by the Tax Department.

The registration information content follows Form No. 01/ĐKTĐ-CTĐT, Appendix III attached to this Circular.

The Tax Management Information System and the Customs Department's website send notifications according to Form No. 01/TB-TNĐT, Appendix IV attached to this Circular, regarding the acceptance of registrations for the use of electronic documents via the email address registered with the tax authority, or through the electronic invoice service provider in cases where registration for the use of electronic documents is done through an electronic invoice service provider.

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 IV attached to this Circular 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. In case of changes to the registered information for using electronic documents, the organizations and individuals mentioned in Clause 1 of this Article shall update the information and resubmit it to the tax authority using Form No. 01/ĐKTĐ-CTĐT in Appendix III attached to this Circular via the Tax Management Information System, the Customs Department's website, or through an electronic invoice service provider. The Tax Management Information System and the Customs Department's website will receive the information change registration form, and the tax authority shall act in accordance with the provisions of Clause 2 of this Article.

Article 18. Format of electronic documents

1. The types of documents stipulated in Article 22 of Decree No. 254/2026/ND-CP 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 Tax Department and the Customs Department shall develop and publish the data-containing components of electronic documents and provide tools for displaying the contents of electronic documents as prescribed in this Circular. The data-containing components for digital signatures shall comply with the provisions of the law on electronic transactions.

2. Electronic documents must display all their contents fully and accurately, ensuring that they do not lead to misinterpretation, and that users can read them electronically.

Article 19. Sample symbols and symbols for electronic documents

1. Documents in the field of tax, fee, and levy management by tax authorities include: Tax deduction certificates and receipts.

2. Detailed regulations on sample symbols and electronic document symbols shall be implemented in accordance with the provisions of Appendix II attached to this Circular.

3. Provincial and city tax authorities shall create electronic tax receipts using Form CTT50, Appendix V attached to this Circular, for use in collecting agricultural land use tax and non-agricultural land use tax from households and individuals.

Article 20. Processing of electronic documents already created.

1. In cases where there are errors in the contents of the electronic document, such as the name, address, amount in words, or other details, but the tax identification number and the amount recorded on the document are correct, the organization that created the electronic document shall notify the recipient of the electronic document that the document is incorrect and does not need to re-create it. The organization that created the electronic document shall notify the tax authority about the incorrect document using Form No. 04/SS-CTĐT, Appendix III attached to this Circular.

2. In cases where electronic documents have been incorrectly prepared, other than those specified in Clause 1 of this Article, the organization that prepared the electronic document shall replace the incorrectly prepared electronic document.

Chapter IV

SEARCHING, PROVIDING, AND USING ELECTRONIC INVOICE INFORMATION

Article 21. 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 Decree No. 254/2026/ND-CP 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.

Article 22. New registration, updating registration information, and revoking access accounts to the Tax Management Information System for exploiting and using electronic invoice information.

1. The registration contact of the information user shall send one document to the Tax Department or the Provincial/City Tax Office to request new registration, information supplementation, or account revocation according to Form No. 01/CCTT-ĐK ​​in Appendix III attached to this Circular.

2. Within no more than two working days from the date of receiving the request, the Tax Department or the Provincial/City Tax Office 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 an access account to the Tax Management Information System for new registrations and information updates is 12 months, or as requested by the information user, but not exceeding 12 months from the date the Tax Department or Provincial/City Tax Office sends a written notification of the registration results to the information user. 30 days before the account expires, the Tax Management Information System will automatically send an expiration warning to the information user. If the information user does not change their information, does not violate connection regulations, and wishes to continue accessing the system, the renewal will be done automatically through electronic authentication using the user's digital signature on the System. Each renewal period shall not exceed 12 months.

Article 23. Termination of the use of electronic invoice information provision and usage methods.

1. The Tax Department and provincial/city tax authorities shall revoke access accounts to the Tax Management Information System 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 Tax Management Information System has not performed any information lookup 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, and in violation of the law on protecting state secrets.

2. At least 05 working days before the official termination date 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 Tax Department of the province or city shall notify the information user electronically about the termination of the use of electronic invoice information provision and usage.

Chapter V

TERMS ENFORCEMENT

Article 24. Transitional provisions

1. In cases where an organization providing electronic invoice services has signed a contract with the Tax Department (before March 1, 2025, the General Department of Taxation) for the provision, transmission, and storage of invoice data before the effective date of this Circular, it shall continue to operate according to the signed contract.

2. From the time economic organizations, other organizations, business households, and individual businesses use electronic invoices as prescribed in Decree No. 254/2026/ND-CP and the regulations in this Circular, if they discover that an invoice issued according to the regulations in Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP, and guiding documents of the Ministry of Finance is incorrect, the seller and buyer must prepare a written agreement clearly stating the incorrect content and issue a new electronic invoice (an electronic invoice with a tax authority code or an electronic invoice without a code) to replace the incorrect invoice and update all information of the replaced invoice. The electronic invoice replacing the incorrect invoice must include the phrase "Replaces invoice Form No… symbol… number… dated… month… year". The seller digitally signs the new electronic invoice to replace the incorrectly issued invoice (invoices issued according to Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and guiding documents of the Ministry of Finance) to send to the buyer (in cases where electronic invoices without a tax authority code are used) or the seller sends it to the tax authority to obtain a code for the replacement electronic invoice (in cases where electronic invoices with a tax authority code are used). For invoices issued according to Decree No. 123/2020/ND-CP, Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC, adjustments or replacements shall be carried out according to regulations.

Article 25. Enforcement

1. This Circular shall take effect from January 1, 2026.

2. From the effective date of this Circular, Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025 amending and supplementing a number of articles of Decree No. 123/2020/ND-CP shall cease to be in effect.

3. This Circular includes 05 Appendices. Appendices I to IV are mandatory, while Appendix V is for reference only (not mandatory).

4. During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and resolution.

 

Recipients: - Party Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; – The Central Party Office and the Party's Committees; - Office of the General Secretary; - Congress office; - Office of the President; - Goverment office; - National Council and Committees of the National Assembly; - People's Procuratorate of the Supreme; - Supreme People's Court; - State Audit; – Central Committee of the Vietnam Fatherland Front; – Central agencies of mass organizations; – Ministries and ministerial-level agencies; - People's Councils, People's Committees of provinces and centrally-run cities; – Departments of Finance and Taxation of provinces and centrally-administered cities; – Regional Customs and State Treasury branches; – Department of Legal Document Review and Enforcement Organization, Ministry of Justice; – National database on laws; – National legal portal; - Announcement; – The Government's electronic portal; – The Ministry of Finance's electronic portal; – The website of the Tax Department; - Units under the Ministry of Finance; – Save: VT, CT (CS).

KT MINISTER DEPUTY Cao Anh Tuan

APPENDIX I

SAMPLE SYMBOLS, INVOICE SYMBOLS
(Attached to Circular No. 91/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

1. The symbol for the electronic invoice template reflects the type of electronic invoice as follows:

– Number 1: Reflects the type of electronic value-added tax invoice;

– Number 2: Reflects the type of electronic sales invoice;

– Number 3: Reflects the type of electronic invoice for the sale of public assets;

– Number 4: Reflects the type of electronic invoice for the sale of national reserve goods;

– Number 5: Reflects other types of electronic invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts, or other electronic documents with different names but containing the content of electronic invoices as stipulated in Article 10 of Government Decree No. 254/2026/ND-CP;

– Number 6: Reflects electronic documents used and managed such as invoices, including electronic internal warehouse release and transportation slips, and electronic consignment goods release slips;

– Number 7: Reflects electronic commerce invoices;

– Number 8: Reflects value-added tax invoices integrated with receipts for tax, fee, and charge collection;

– Number 9: Reflects electronic sales invoices integrated with receipts for tax, fee, and charge collection.

2. The six characters for an electronic invoice are specified as follows:

– The first character is a letter designated as C or K as follows: C indicates an electronic invoice with a tax authority code, K indicates an electronic invoice without a code;

– The next two characters are two Arabic numerals representing the year the electronic invoice was issued, determined by the last two digits of the calendar year. For example, if the electronic invoice year is 2026, it will be represented as the number 26;

– The next character is a letter, typically T, D, L, M, N, B, G, H, X, F, indicating the type of electronic invoice being used, specifically:

+ The letter T: Applies to electronic invoices issued by businesses, organizations, household businesses, and individual business owners registered with the tax authorities.

+ Letter D: Applies to electronic invoices for the sale of public assets and electronic invoices for the sale of national reserve goods, or specific electronic invoices that do not necessarily require certain criteria registered for use by businesses and organizations;

+ Letter L: Applies to electronic invoices issued by the tax authority on a transaction-by-transaction basis;

+ The letter M: Applies to electronic invoices generated from cash registers;

+ Letter N: Applies to electronic internal warehouse release and transportation slips;

+ Letter B: Applies to electronic consignment delivery notes for goods sold to agents;

+ The letter G: Applies to stamps, tickets, and electronic cards that are value-added tax invoices;

+ The letter H: Applies to stamps, tickets, and electronic cards that are sales invoices;

+ The letter X: Applies to electronic commercial invoices;

+ Letter F: Applies to value-added tax invoices that also serve as tax refund declarations.

– The last two characters are letters determined by the seller based on their management needs. If the seller uses multiple electronic invoice templates within the same invoice type, they use the above two characters to distinguish the different templates within the same invoice type. If there is no need for management, they use the two characters YY.

– In the printed version, the electronic invoice symbol and the electronic invoice template number symbol are shown in the upper right corner of the invoice (or in an easily recognizable location);

– Examples illustrating the characters of the electronic invoice template symbol and the electronic invoice symbol:

+ “1C26TAA” – is a value-added tax invoice with a tax authority code, issued in 2026, and is an electronic invoice registered for use by the business or organization with the tax authority;

+ “2C26TBB” – is a sales invoice with a tax authority code issued in 2026 and is an electronic invoice registered for use with the tax authority by businesses, organizations, household businesses, and individual business owners;

+ “1C26LBB” – is a value-added tax invoice with a tax authority code, issued in 2026, and is an electronic invoice issued by the tax authority on a transaction-by-transaction basis;

+ “1K26TYY” – is a value-added tax invoice without a code, issued in 2026, and is an electronic invoice registered for use by businesses and organizations with the tax authorities;

+ “1K26DAA” – is a value-added tax invoice without a code, issued in 2026, and is a special type of electronic invoice that does not necessarily have to include certain mandatory criteria, as registered by businesses and organizations;

+ “3C26DYY” – is an electronic invoice for the sale of public assets with a code issued in 2026 by the tax authority;

+ “3K26DYY” – is an electronic invoice for the sale of public assets without a code, issued in 2026 by the tax authority;

+ “6K26NAB” – is an electronic internal warehouse release and transportation slip without a code, created in 2026 by the enterprise registered with the tax authority;

+ “6K26BAB” – is an electronic consignment note for goods sent to agents, of the type without a code, created in 2026 by the business registered with the tax authority;

+ “7K26XAB” – is an electronic commercial invoice without a code, issued in 2026 by a business registered with the tax authorities.

APPENDIX II

SAMPLE SYMBOLS, ELECTRONIC DOCUMENT SYMBOLS
(Attached to Circular No. 91/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

1. Electronic personal income tax deduction certificate

a) The document template code is 03/TNCN;

b) The document code consists of six characters, including both letters and numbers, as follows:

– The first two letters, “CT,” are an abbreviation for document;

– The next two characters are two Arabic numerals representing the year the electronic personal income tax deduction certificate was issued, determined by the last two digits of the calendar year;

– The last two characters are written characters determined by the tax-deducting organization or individual based on their management needs. If the tax-deducting organization or individual uses multiple electronic document templates within the same document type, the last two characters will be used to distinguish the different document templates;

Example: 03/TNCNCT26AA: Electronic personal income tax withholding certificate issued to taxpayers in 2026.

– The electronic personal income tax withholding certificate number is the sequential number shown on the electronic personal income tax withholding certificate. The electronic personal income tax withholding certificate number is written in Arabic numerals with a maximum of eight digits, starting from 01 on January 1st or the date the electronic personal income tax withholding certificate begins to be used, and ending on December 31st of each year;

– In the presentation, the sample symbol, the symbol for the electronic personal income tax withholding certificate, and the electronic personal income tax withholding certificate number are shown in the upper right corner of the personal income tax withholding certificate (or in an easily recognizable location).

2. Receipt

Receipt type symbols are information indicating the name of the receipt type and the serial number within a receipt type (a receipt type may have multiple samples). Receipt symbols are distinguishing features of receipts using a system of Vietnamese letters and the last two digits of the Gregorian year.

a) The electronic receipt template has five characters, including:

– Three letters (EBL) and two numerical characters, specifically: (01) represents a receipt for fees and charges without face value, (02) represents a receipt for fees and charges with face value.

– For example: EBL01, EBL02.

b) The electronic receipt symbol consists of five characters:

– The first two characters are Arabic numerals representing the year the electronic receipt was issued, determined by the last two digits of the Gregorian calendar year. For example, if the year the electronic receipt was issued is 2026, it will be represented as 26;

– The next character is a letter designated as T, applicable to electronic receipts registered with the tax authority by the organization;

– The next two characters are a group of two letters from the twenty uppercase letters of the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y, representing a self-determined receipt symbol, according to management needs.

APPENDIX III

INVOICES AND DOCUMENTS – TAXPAYER
(Attached to Circular No. 91/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

Mdenominator	File name, form
01/DKTD-HDDT	Application form for registration/change of information for using electronic invoices
01/TH-HĐĐT	Summary table of electronic invoice data submitted to the tax authorities.
01/TH-BLĐT	Summary table of electronic receipt data submitted to the tax authority
01/TH-DT	Revenue summary table
01/TTGD	Transaction details table
04/SS-HĐĐT	Notification that the electronic invoice has been issued incorrectly.
01/BK-ĐCTT	List of incorrectly issued electronic invoices
06/DN-PSDT	Request for issuance of electronic invoices with tax authority codes.
01/DKTD-CTDT	Application form for registration/change of information using electronic documents
04/SS-CTĐT	Notification that the electronic document was created incorrectly.
01/CCTT-ĐK	Request for new registration or addition of content for providing electronic invoice information.
02/HUY-HĐBLG	Notification of the results of the destruction of paper invoices and receipts.

Download the Invoice and Document Form – Appendix III of Circular 91/2026/TT-BTC 📥

APPENDIX IV

TAX AUTHORITY NOTIFICATION FORMS
(Attached to Circular No. 9)Circular No. 1/2026/TT-BTC dated April 30, 2026 of the Minister of Finance

Mdenominator	File name, form
01/TB-TNĐT	Notification of acceptance/rejection
01/TB-SSĐT	Notification regarding the receipt and processing results of incorrectly issued electronic invoices/electronic documents.
01/TB-NSD	Notice regarding the discontinuation of invoice usage.
01/TB-SD	Announcement regarding the continued use of electronic invoices.
01/TB-SDPS	Notification regarding the use of electronic invoices with tax authority codes on a transaction-by-transaction basis.
01/TB-RSĐT	Notification regarding electronic invoices requiring review.
01/TB-KTT	Notification regarding the expiration of the free service period for using electronic invoices with tax authority codes via the Tax Management Information System/or authorized electronic invoice service providers of the Tax Department; not falling under the category of using electronic invoices without tax authority codes/not meeting the conditions for using electronic invoices with tax authority codes generated from cash registers.
01/TB-ĐKĐT	Notification regarding acceptance/rejection of registration/change of information for using electronic invoices/electronic documents.
01/TB-BSTT-NNT	Notice regarding the request for clarification, additional information, and documents.
01/TB-KTDL	Notification regarding the results of the electronic invoice data verification.
01/CCTT-TB	Notification regarding the receipt and processing results of new registrations or additions to information/account access to the Tax Management Information System.

Download the Notification Form from the Tax Authority – Appendix IV of Circular 91/2026/TT-BTC 📥

APPENDIX V

REFERENCE TEMPLATES FOR DISPLAYING ELECTRONIC INVOICES/RECEIPTS
(Attached to Circular No. 91/2026/TT-BTC dated July 1, 2026 of the Minister of Finance)

Mdisplay template	Invoice type name
01/GTGT	Electronic value-added tax invoices (for organizations and individuals declaring value-added tax using the deduction method)
01/GTGT-ĐT	Electronic value-added tax invoices (for use by certain specific organizations and businesses)
01/GTGT-NT	Electronic value-added tax invoices (for certain organizations and businesses that collect payments in foreign currency)
02/BH	Electronic sales invoices (for organizations and individuals declaring value-added tax using the direct method)
01/DTQG	National reserve sales invoice
01/GTGT-TKHT	Value-added tax invoice also serves as a tax refund declaration form.
01/GTGT-BL	Electronic value-added tax invoices integrated with receipts for tax, fee, and charge payments.
02/BH-BL	Electronic sales invoices integrate receipts for tax, fee, and charge payments.
01/TMĐT	Electronic commercial invoice
01/BTS	Invoices for the sale of assets must include registration of usage rights and ownership rights.
03/XKNB	Internal warehouse release and transportation slip
04/HGDL	Delivery note for goods consigned to agents.
01/BK-CSGH	Sales invoice
03/TNCN	Personal income tax deduction certificate
CTT50	Receipt for fees and charges
01/PLPĐT	Electronic fee and charge receipt

Download the Electronic Invoice/Receipt Display Template – Appendix V of Circular 91/2026/TT-BTC 📥