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Government compliance – Vietnam
Government compliance – Vietnam

Government compliance - Vietnam

E-invoicing

Current mandates

E-invoicing became mandatory in Vietnam for certain businesses beginning July 2022.

  • It applies to companies with revenue over VND 50 billion (USD $2.2 million) per year. This covers around 17% of registered businesses.
  • E-invoices must be filed online and integrated with the tax authority’s system.
  • There are specific data requirements for e-invoices, including issuer details, buyer details, tax codes, product/service details, etc.
  • Companies required to e-invoice must do so for all sales to other businesses. Invoices to consumers can still be paper.
  • Non-compliance penalties include fines and suspension of the company’s tax code and invoices.
 
 
 

Disclaimer: Please note that this is for information purposes only. It does not constitute a legally binding document so you should also consult your local requirements.

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