Vietnam E-Invoice Rules: Decree 70/2025 and Decree 123 Guide

A Vietnam e-invoice is mandatory for enterprises under Decree 123/2020, which made electronic invoices compulsory from 1 July 2022. Decree 70/2025, effective 1 June 2025, amended those rules: it expanded e-invoices generated from cash registers, clarified when invoices must be issued and changed how errors are corrected. Household businesses face tighter e-invoice rules from 2026.

This guide explains how the Vietnam e-invoice system works for small businesses, freelancers and foreign companies selling into Vietnam. It covers the types of e-invoice, what Decree 70/2025 changed, the new rules for household businesses, and worked examples. It is general information based on official texts and dated adviser summaries, not tax advice, so confirm your position with the tax authority or a qualified adviser.

Vietnam e-invoice rules at a glance

Item	Position at the time of writing
Core rules	Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC
Main amendment	Decree 70/2025/ND-CP, effective 1 June 2025
Mandatory for enterprises since	1 July 2022
Main types	Coded e-invoices, uncoded e-invoices, e-invoices generated from cash registers
Household businesses	Lump-sum tax method ended from 1 January 2026; e-invoices required above a revenue threshold
Language	Vietnamese, with another language allowed alongside
Standard VAT rate	10%, with a temporary reduction to 8% for many goods and services

Vietnam is one of several Asian countries running real-time or near real-time invoice reporting. Our guide to Malaysia's LHDN e-invoice and our article on Philippines e-invoicing cover two neighbours with different approaches.

How the Vietnam e-invoice system works

Vietnam uses a model in which invoice data flows to the tax authority, often before the buyer receives it. A business signs up with a licensed e-invoice service provider, registers to use e-invoices with the tax authority, and then issues invoices through the provider's software.

Coded e-invoices

Most businesses issue coded e-invoices. The seller creates the invoice, sends it to the tax authority's system, receives a unique code, and then sends the coded invoice to the buyer. The buyer can check the invoice on the tax authority's portal.

Uncoded e-invoices

Some businesses can issue e-invoices without a code and send the invoice data to the tax authority afterwards. This is generally reserved for large organisations in sectors such as electricity, petroleum, telecoms, transport, water, finance and insurance, or those that meet technical conditions. Decree 70/2025 also lists cases where a code is required for each transaction, such as businesses in bankruptcy proceedings that still operate.

E-invoices generated from cash registers

For retail and consumer-facing businesses, invoices can be generated by a cash register or POS system connected to the tax authority. Decree 70/2025 made this the expected route for many shops, restaurants and other businesses that sell to the public.

Choosing a licensed provider

Every business that issues e-invoices needs software from a provider approved to connect to the tax authority. When comparing providers, ask about the price per invoice or per package, whether the software links to your accounting system or POS, how it handles adjustments and replacements under Decree 70/2025, how long it stores invoices, and whether support is available in English if your finance team needs it. For a small business issuing a few hundred invoices a year, a prepaid package of invoices is often the cheapest option. Keep your provider contract and registration form, because the tax office may ask for them.

If you are new to the idea of structured invoices, our e-invoicing guide explains the general concepts.

What Decree 70/2025 changed

Decree 70/2025/ND-CP was issued on 20 March 2025 and took effect on 1 June 2025. It amends Decree 123 rather than replacing it. The main changes for small businesses are:

• Cash register e-invoices. Household and individual businesses with annual revenue of about VND 1 billion or more, and enterprises selling directly to consumers in listed sectors, must use e-invoices generated from cash registers connected to the tax authority.
• Invoice timing. Clearer rules on when to issue invoices for goods, services, exports, large-volume supplies and sectors such as insurance, medical services and taxis.
• Corrections. A new process for replacing and adjusting invoices, built around a written agreement with the buyer.
• Per-transaction invoices. If a customer asks for an invoice for a transaction, the seller must issue one.
• Promotions. One invoice can cover the total value of a promotion, with a list of the items.
• E-commerce and exports. New rules for e-commerce invoice types, export processing enterprises and foreign suppliers.
• Prohibited acts. Failing to transfer e-invoice data to the tax authority as required is now listed explicitly.

Cash register e-invoices and household businesses

For many small businesses, the biggest change is the push into cash register e-invoices. Under Decree 70/2025, these are required for:

• Household and individual businesses with annual revenue of about VND 1 billion or more. Some summaries say "VND 1 billion or more" and others "over VND 1 billion", so check the decree text if you are close to the line.
• Enterprises and households selling goods or services directly to consumers in sectors such as shopping centres, supermarkets, retail (excluding vehicles), food and beverage, restaurants, hotels, passenger transport and certain personal services.

A cash register e-invoice must show the seller's name, address and tax code, the buyer's details if the buyer asks (tax code, personal ID number or phone number), the goods or services, unit price, quantity and payment amount, the time of issue, and a code or data that lets the buyer look up the invoice. The buyer can receive it by text message, email, a link or a QR code.

The 2026 household business reforms

From 1 January 2026, Vietnam ended the lump-sum, or presumptive, tax method for household businesses. Instead of paying a fixed amount set by the tax office, households now declare tax based on actual revenue. Reports also say the revenue threshold below which households pay no VAT or personal income tax was raised from VND 500 million to VND 1 billion a year, and that households above VND 1 billion must use coded e-invoices or cash register e-invoices. Households below the threshold may be able to use e-invoices voluntarily. Several decrees and circulars have been issued and amended during 2026, so confirm the current rules with your local tax office.

Worked examples

Example 1: a Hanoi noodle shop

A family-run noodle shop in Hanoi takes about VND 110 million a month, or VND 1.32 billion a year. That is above VND 1 billion, so under the current rules it is expected to issue e-invoices generated from a cash register connected to the tax authority. It needs a compatible POS system and a contract with an e-invoice provider. A customer's bill of VND 270,000 would produce an e-invoice the customer can view by scanning a QR code on the receipt. If the shop's revenue were VND 800 million a year, it would be below the threshold and could choose whether to use e-invoices.

Example 2: a Ho Chi Minh City software agency

A software agency registered as a company bills a client VND 50,000,000 for a website build. At 10% VAT, the VAT is VND 5,000,000 and the total is VND 55,000,000. The agency issues a coded Vietnam e-invoice through its provider when the work is completed and accepted. If the client paid a 30% advance of VND 16,500,000 before work started, that payment would generally trigger an invoice at the time of payment, unless it is a deposit. Check whether your service qualifies for the temporary 8% rate; IT services generally do not.

Example 3: an invoice in US dollars

A design studio in Da Nang bills a Vietnamese client USD 2,000. The invoice must be in Vietnamese, may show English alongside, and must show the exchange rate and the total converted into dong. Our guide to a foreign currency invoice covers the general principles.

When to issue a Vietnam e-invoice

Getting the timing wrong is one of the most common errors. The general rules after Decree 70/2025 are:

1. Goods: when ownership or the right to use passes to the buyer, regardless of whether payment has been received.
2. Exports: no later than the next working day after customs clearance is completed.
3. Services: when the service is completed, or when payment is received if it is collected in advance. Deposits are excluded.
4. Large-volume, recurring supplies: by the 7th day of the following month, or within 7 days after the agreed period ends, in sectors where this is allowed.
5. Special sectors: separate rules for insurance, medical services, taxis, lotteries, credit and other areas.

Correcting errors under Decree 70/2025

You cannot simply edit an issued invoice. Under the amended rules:

• The seller and buyer agree in writing on the error before an adjusting or replacement invoice is issued. The seller keeps that agreement.
• If the buyer is an individual, the seller notifies them, or posts a notice on its website if it has one.
• If a coded invoice with an error has not yet been sent to the buyer, the seller cancels it and issues a new one.
• One new invoice can adjust or replace several incorrect invoices issued to the same buyer in the same month.

The same principle applies in most countries: never overwrite the original. Our guide on how to correct an invoice explains the logic.

Language, currency and content basics

A Vietnam e-invoice must be in Vietnamese. Another language can be added, usually in brackets or below the Vietnamese text. Numbers use Arabic numerals, and amounts are normally in dong. If you invoice in a foreign currency, show the exchange rate and the total converted to dong. Typical content includes the invoice name, form and series symbol, invoice number, the seller's and buyer's names, addresses and tax codes, the goods or services, quantity, unit price, amount before tax, the VAT rate and amount, the total, the time of issue and the code where applicable. Our overview of invoice requirements by country shows how this compares with other markets.

Where a PDF invoice generator fits

A PDF is not a Vietnam e-invoice. Our free invoice generator creates PDF invoices in your browser with one tax rate, a choice of currency, your logo and notes. It does not connect to the tax authority, cannot obtain a code and is not a licensed e-invoice service. Inside Vietnam, use a licensed provider for invoices. A PDF tool is still useful for quotes, pro formas and invoices you issue from outside Vietnam to foreign clients, under your own country's rules. Our article on e-invoices vs PDF invoices explains the difference.

Conclusion

The Vietnam e-invoice system rests on Decree 123/2020, as amended by Decree 70/2025. Enterprises have used e-invoices since 2022. Decree 70 pushed many consumer-facing businesses into cash register e-invoices, and the 2026 reforms move household businesses above VND 1 billion firmly into the system. Choose a licensed provider, get timing and corrections right, and check updates with the tax authority or a qualified adviser. For quotes and non-Vietnam invoices, our invoice generator is free to use, and more country guides are in our tax compliance section.