Circular 91/2026/TT-BTC detailing Law on Tax Administration and Decree 254/2026/ND-CP on electronic invoices and documents

CIRCULAR

Prescribing a number of articles of the Law on Tax Administration and the Government’s Decree No. 254/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law No. 108/2025/QH15 on Tax Administration regarding electronic invoices and electronic documents

Pursuant to Law No. 108/2025/QH15 on Tax Administration;

Pursuant to the Government’s Decree No. 254/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law No. 108/2025/QH15 on Tax Administration regarding electronic invoices and electronic documents;

Pursuant to the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, which is amended and supplemented by Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department of Taxation;

The Minister of Finance hereby promulgates the Circular prescribing a number of articles of the Law on Tax Administration and the Government’s Decree No. 254/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law No. 108/2025/QH15 on Tax Administration regarding electronic invoices and electronic documents.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. To detail Clause 4, Clause 7, Article 26, Clause 3, Clause 5, Article 27 of the Law on Tax Administration, including:

a) Registration of the use of electronic invoices; electronic invoice formats; authorization to issue electronic invoices; handling of electronic invoices already issued; type identifiers, serial numbers, and reference forms of electronic invoices; shift to electronic invoices; criteria for identifying taxpayers as high-risk in registering for use of electronic invoices; cases where the use of electronic invoices is ceased or temporarily suspended; measures to encourage consumers to request invoices upon purchase of goods and services and to reward consumers who report sellers for failing to issue and deliver electronic invoices, using funds allocated from the annual recurrent expenditure estimates of the state budget as prescribed by the law regulations;

b) Registration of the use of electronic documents; electronic document formats; handling of electronic documents already issued; type identifiers, serial numbers, and reference forms of electronic documents;

c) Technical and personnel conditions, information safety and data security conditions for electronic invoice and electronic document service providers.

2. To detail Clause 1, Clause 3, Clause 5, Clause 7, Article 4, Point a.2.5, Point b.1.5, Point d, Clause 2, Article 6, Clause 8, Article 8, Point a, Point q, Clause 4, Article 9, Clause 7, Clause 8, Article 10, Point a.2, Point a.3, Point a.4, Clause 2, Article 12, Point a.1, Point a.2, Clause 3, Article 16, Clause 2, Article 22, Point b, Clause 3, Article 29, Clause 4, Article 37, Clause 5, Article 41, Article 44 of the Government’s Decree No. 254/2026/ND-CP, including:

a) Order and procedures for providing separate electronic invoices for each transaction as it arises;

b) Details of the value-added tax invoice cum tax refund declaration;

c) Cases where electronic invoice data, electronic document data, and the database of detailed information on incurred transactions are transferred using the prescribed forms, including: casino and prize-winning electronic game business; transfer of electronic invoice data using the consolidated summary of electronic invoice data; the consolidated summary of electronic receipt data; transfer of the database of detailed transaction information using the summary of detailed information on transactions;

d) Provision and look-up of electronic invoice information; first-time registration of new accounts, addition of registration information, and revocation of accounts for accessing the Tax Administration Information System; termination of the use of methods to provide and use electronic invoice information;

dd) Reward levels, forms of reward, order and procedures to grant rewards, management and use of funds for rewarding consumers who report sellers for failing to issue and deliver invoices;

e) Order and procedures for destroying invoices printed under orders placed by the tax offices, paper receipts, and invoices for the sale of national reserve commodities (paper invoices).

Article 2. Subjects of application

This Circular applies to organizations and individuals prescribed in Article 2 of Decree No. 254/2026/ND-CP.

Chapter II
PROVISIONS ON ELECTRONIC INVOICES

Article 3. Format of electronic invoices

1. Electronic invoice format is a technical standard that defines the data type and data length of information fields for transmission, receipt, storage and display of electronic invoices. XML (eXtensible Markup Language, which is created for the purpose of sharing electronic data among information technology systems) shall be used for electronic invoice format.

2. The electronic invoice format consists of two components: the component containing data of electronic invoice operations and the component containing data of digital signature. An electronic invoice with a code designated by a tax office shall consist of an additional component containing data related to the code designated by the tax office.

3. The Department of Taxation shall develop the components containing data of electronic invoice operations and a method of transmitting and receiving to the tax offices. Particularly for value-added tax invoices cum tax refund declarations, the Department of Taxation shall assume the prime responsibility for, coordinate with the Department of Vietnam Customs in, developing the components containing data of operations regarding the invoice details for customs offices and commercial banks that are tax refund agents. The Department of Taxation shall publicly announce the components containing data of electronic invoice operations and the methods of transmission for the tax administration authorities to uniformly apply them; provide tools to display the details of electronic invoices as prescribed in this Circular. Components of a digital signature shall comply with the law regulations on electronic transactions.

4. An economic organization prescribed at Point b.1, Clause 3, Article 16 of Decree No. 254/2026/ND-CP, when transferring electronic invoice data directly to the tax office, must:

a) Be connected to the Department of Taxation via leased lines or MPLS VPN Layer 3, including 1 main transmission line and 1 alternative transmission line. Each transmission line shall have a minimum bandwidth of 5 Mbps;

b) Use encrypted Web Service or Message Queue (MQ) as connection method;

c) Use SOAP protocol to encapsulate and transmit data.

5. All details on an electronic invoice shall be displayed fully and accurately to prevent misinterpretation and ensure that they are legible by users on electronic devices.

Article 4. Electronic invoice type identifier, serial number, and reference electronic invoice forms

1. Type identifier of an electronic invoice means one of the single-digit naturals (1, 2, 3, 4, 5, 6, 7, 8, 9) indicating the type of such electronic invoice.

2. Serial number of an electronic invoice means a six-character designation consisting of letters and numerals that identifies whether the electronic invoice bears a code designated by a tax office or not, the year in which the electronic invoice is issued, and the type of electronic invoice.

3. Name, address and tax identification number of the authorized party, for electronic invoices issued under authorization.

4. Regulations on the type identifiers and serial numbers of invoices are detailed in Appendix I to this Circular.

5. The template forms of the various types of electronic invoices set out in Appendix V to this Circular are for reference by those prescribed in Article 2 of this Circular when applying.

6. The cases where electronic invoice and electronic document data shall be transferred:

a) Taxpayers as prescribed at Point q, Clause 4, Article 9 of Decree No. 254/2026/ND-CP shall transfer data using the consolidated summaries of revenue (Form No. 01/TH-DT provided in Appendix III to this Circular).

b) Taxpayers as prescribed at Point a.1, Clause 3, Article 16 of Decree No. 254/2026/ND-CP shall transfer electronic invoice data by submitting the consolidated summaries of electronic invoice (Form No. 01/TH-HDDT provided in Appendix III to this Circular) to the tax offices.

c) Taxpayers as prescribed at Point a.2, Clause 3, Article 16 of Decree No. 254/2026/ND-CP shall transfer the database of detailed information on incurred transactions using the summary of detailed information on transactions (Form No. 01/TTGD provided in Appendix III to this Circular);

d) Organizations collecting electronic taxes, fees, and charges, and organizations authorized to issue receipts as prescribed at Point b, Clause 3, Article 29 of Decree No. 254/2026/ND-CP shall transfer electronic receipt data by submitting the consolidated summaries of electronic receipt data (Form No. 01/TH-BLDT provided in Appendix III to this Circular) to the tax offices.

Article 5. Details of the value-added tax invoice cum tax refund declaration

1. Details of an invoice

a) Section A is designated for the enterprise selling goods eligible for value-added tax refund to fill out upon selling goods, and includes the following details:

a.1) Name of the invoice: VALUE-ADDED TAX INVOICE CUM TAX REFUND DECLARATION;

a.2) Serial number and type identifier of the invoice;

a.3) Information about the selling enterprise, including: Name, address and tax identification number;

a.4) Information about the customer, including: Full name, nationality, information about the number, issuance date and expiry date of the passport or immigration document;

a.5) Information about the goods, including: Name, unit, quantity and unit price of goods; amount of money without value-added tax, value-added tax rate, total amount of value-added tax on each tax rate, total amount of value-added tax and total payment with value-added tax.

Name of the goods, including: Brand name, product code (serial number, model, (if any), origin of goods applicable to imported goods, and engine number applicable to mechanical-electronic items);

a. 6) Digital signature of the seller, signature of the buyer on the display version of the electronic invoice.

b) Section B is designated for the customs office to fill out in order to record the result of checking the value-added tax invoice cum tax refund declaration, the goods, and calculating the refundable value-added tax for the foreigner, including the following details:

b.1) Ordinal number of goods;

b.2) Name of goods;

b.3) Quantity;

b.4) Amount of value-added tax stated on the value-added tax invoice cum tax refund declaration;

b.5) Amount of value-added tax refundable in accordance with regulations;

b.6) Date of inspection by the customs officer: full date (day, month, year);

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

c) Section C is designated for the commercial bank acting as the tax refund agent to fill out, and includes the following details:

c.1) Flight/train number and date of the foreigner’s departure;

c.2) Amount of tax refunded to the foreigner upon departure;

c.3) Method of payment: payable amount for each method of payment: cash or international card (clearly state the card name and card number);

c.4) Date of payment: full date (date, month, year).

2. The textual content displayed on the value-added tax invoice cum tax refund declaration shall be in Vietnamese and English. The English text shall be placed in parentheses () to the right of the Vietnamese text or directly below the Vietnamese line, and shall be in a font size equal to or smaller than that of the Vietnamese text.

3. The details prescribed in Clause 1 of this Article shall comply with Article 10 of Decree No. 254/2026/ND-CP. The type identifiers and serial numbers of invoices shall comply with the regulations in Appendix I to this Circular.

4. The display template of the value-added tax invoice cum tax refund declaration is Form No. 01/GTGT-TKHT provided in Appendix V to this Circular.

Article 6. Registration and change of registration of the use of electronic invoices

1. Economic organizations, business households, sole traders other than those that have to cease or temporarily suspend the use of electronic invoices as prescribed in Article 8 of this Circular shall register, or change the registration, for use of electronic invoices (including registering for electronic sales invoice of public assets and national reserve commodities) via electronic invoice service providers.

In cases where the tax offices or the authorities assigned the task of organizing and handling public assets as prescribed by the law regulations on the management and use of public assets use electronic invoices with codes designated free of service charge by tax offices, they may register the use of electronic invoices via the Tax Administration Information System or an electronic invoice service provider entrusted by the Department of Taxation to provide services related to electronic invoices with codes designated free of service charge by tax offices.

In cases where the enterprise is an organization connecting and transferring electronic invoice data directly to the tax office, it shall register the use of electronic invoices via the Tax Administration Information System or the National Public Service Portal.

In cases where a foreign organization conducting business operations and providing services via an electronic commerce platform or other digital platforms voluntarily registers to use electronic invoices as prescribed in this Circular, it shall register the use of electronic invoices via the Tax Administration Information System.

Details for registration shall follow Form No. 01/DKTD-HDDT provided in Appendix III to this Circular.

The Tax Administration Information System shall send an electronic notice using Form No. 01/TB-TNDT provided in Appendix IV to this Circular on the acceptance/non-acceptance of the <declaration for registration/change of information on the use of electronic invoices/electronic documents> via the email address registered with the tax offices, via an electronic invoice service provider in cases where the economic organization, other organization, business household, or sole trader registers the use of electronic invoices via an electronic invoice service provider or the National Public Service Portal.

2. In cases where an economic organization, other organization, business household, or sole trader register the use of electronic invoices:

a) Within 01 working day from the date of receiving the registration, the Tax Administration Information System automatically compares the information (including biometric information as prescribed by the Government’s regulations on electronic identification and authentication) of the legal representative, the representative of the business household, the sole trader, or the private enterprise owner registering for use of invoices, as recorded in the business registration and tax registration databases, with the corresponding information in the National Population Database or the Electronic Identification and Authentication System. In cases where the information does not match, the Tax Administration Information System automatically sends a notice of non-acceptance of registration of the use of electronic invoices and provide the mismatched information fields to the taxpayer within the same working day or within the following working day at the latest for the taxpayer to adjust the declared information. In cases where the information matches, the Tax Administration Information System automatically sends a request to the taxpayer for confirmation via the email address or phone number of the legal representative, the representative of the business household, the sole trader, or the private enterprise owner, as provided in the tax registration and business registration dossier. The taxpayer shall reply with its confirmation on the same working day or the following working day at the latest. In cases where the taxpayer has not confirmed or the confirmation is unsuccessful after the deadline, the Tax Administration Information System automatically sends a notice of non-acceptance of the registration of the use of electronic invoices, made using Form No. 01/TB-DKDT provided in Appendix IV to this Circular, on the same working day or the following working day at the latest. The tax office applies biometric technology for the registration of use of electronic invoices in accordance with the law regulations;

b) In cases where taxpayer has confirmed within the prescribed time limit on the Tax Administration Information System and does not fall within the following cases: the legal representative, the representative of the business household or sole trader, or the private enterprise owner is concurrently the legal representative, the representative of another business household or sole trader, or owner of another private enterprise whose tax identification number status shows that such taxpayer does not operate at the registered business address, or has ceased operation without completing the procedures to invalidate the tax identification number, the taxpayer temporarily suspended operations without fulfilling tax obligations; the taxpayer has committed violations related to taxes, invoices, and documents, or the taxpayer is identified as posing a high risk in registering the use of electronic invoices in accordance with Article 7 of this Circular, then the tax office shall issue a notice of acceptance of registration of the use of electronic invoices as prescribed in Clause 3 of this Article within the following working day at the latest;

c) In cases where the information matches and the taxpayer has confirmed within the prescribed time limit on the Tax Administration Information System, but the taxpayer falls within the following cases: the legal representative, the representative of the business household or sole trader, or the private enterprise owner is concurrently the legal representative, the representative of another business household or sole trader, or owner of another private enterprise whose tax identification number status shows that such taxpayer does not operate at the registered business address, or has ceased operation without completing the procedures to invalidate the tax identification number, the taxpayer temporarily suspended operations without fulfilling tax obligations; the taxpayer who has committed violations related to taxes, invoices, and documents, the taxpayer is identified as posing a high risk in registering the use of electronic invoices as prescribed in Article 7 of this Circular, within 01 working day from the date of receiving the taxpayer’s registration of the use of electronic invoices, then the tax office shall issue a notice made using Form No. 01/TB-BSTT-NNT provided in Appendix IV to this Circular requesting explanation and supplementation of information and documents to the taxpayer or the tax office directly managing such taxpayer shall verify the actual operations at the registered address of the taxpayer in accordance with the law regulations on tax administration.

The taxpayer shall explain and supplement information and documents within 03 working days from the date of receiving the notice requesting explanation and supplementation from the tax office.

d) In cases where the tax office accepts the explanation and supplementation of information and documents of the taxpayer or in cases where the verification results show that the taxpayer is operating at the registered address, the tax office directly managing such taxpayer shall issue a notice of acceptance of the taxpayer’s registration of the use of electronic invoices. In cases where the taxpayer does not explain or fails to explain the information within the prescribed time limit, or the verification results show that the taxpayer is not operating at the registered address, then no later than the following working day, the tax office shall issue a notice of non-acceptance of the taxpayer’s registration of the use of electronic invoices and clearly state the reasons as prescribed in Clause 3 of this Article.

3. The tax office shall be responsible for sending, via the electronic invoice service provider or directly, an electronic notice made using Form No. 01/TB-DKDT provided in Appendix IV to this Circular on the acceptance or non-acceptance of the registration of the use of electronic invoices to the economic organization, other organization, business household or sole trader.

In cases where an economic organization registers the transfer of electronic invoice data directly to the tax office in accordance with Point b.1, Clause 3, Article 16 of Decree No. 254/2026/ND-CP and the tax office has issued a notice using Form No. 01/TB-DKDT provided in Appendix IV to this Circular on acceptance of the registration of the use of electronic invoices, but such economic organization fails to cooperate with the Department of Taxation in terms of technical infrastructure configuration, connection and data transfer testing, within 05 working days after the notice made using Form No. 01/TB-DKDT provided in Appendix IV to this Circular is sent by the tax office, such organization must prepare sufficient conditions on technical infrastructure and notify the Department of Taxation for cooperation. The period for connection testing is 10 working days from the date on which the Department of Taxation receives the request from the economic organization. In cases where the connection and data transmission testing is successful, the economic organization shall directly transmit electronic invoice data to the tax office in accordance with Point b.1, Clause 3, Article 16 of Decree No. 254/2026/ND-CP. After 05 working days from the date on which the tax office sends the notice made using Form No. 01/TB-DKDT provided in Appendix IV to this Circular, if the economic organization fails to notify the Department of Taxation for cooperation in connection or the connection and data transfer testing is unsuccessful, such economic organization shall change the registration of the use of electronic invoices using Form No. 01/DKTD-HDDT provided in Appendix III to this Circular, and transfer data via the organization connecting, receiving, transmitting and storing electronic invoice data to the tax office.

4. In cases where the change of the information registered for use of electronic invoices is necessitated, unless otherwise the use of electronic invoices is ceased or temporarily suspended in accordance with Article 8 of this Circular, it shall be made as follows:

a) An economic organization, other organization, business household, or sole trader shall change the information using Form No. 01/DKTD-HDDT provided in Appendix III to this Circular via the Tax Administration Information System or via an electronic invoice service provider. The procedures shall comply with Point a, Clause 2 of this Article;

b) In cases where a parent company needs to utilize data of its branches and dependents, such parent company shall send a notice made using Form No. 01/DKTD-HDDT provided in Appendix III to this Circular to the tax office directly managing it.

5. On a monthly basis, the tax office directly managing taxpayers shall review those using electronic invoices with codes designated free of service charge by the tax office and send notices made using Form No. 01/TB-KTT provided in Appendix IV to this Circular to the taxpayers to notify them of the shift to using electronic invoices with codes designated by the tax offices via an electronic invoice service provider and to make changes to the information on the use of electronic invoices with codes designated by the tax offices as prescribed in Clause 4 of this Article.

6. In cases where the taxpayers use electronic invoices without codes designated by the tax offices, the tax office directly managing them shall conduct periodical review to issue notices using Form No. 01/TB-KTT provided in Appendix IV to this Circular to those subject to the shift to using electronic invoices with codes designated by the tax office for the purpose of registering for use of electronic invoices with codes designated by the tax office in accordance with this Article.

Article 7. Criteria for determining taxpayers as high-risk in registering the use of electronic invoices

In cases where the information matches as prescribed at Point a, Clause 2, Article 6 of this Circular, and the taxpayer has confirmed on the Tax Administration Information System within the prescribed time limit, the procedures prescribed at Point c, Clause 2, Article 6 of this Circular shall apply when the taxpayer shows one of the following signs:

1. The taxpayer has an owner, legal representative, representative of a business household, sole trader, or owner of a private enterprise who is concurrently the owner, legal representative, representative of a business household, sole trader, or owner of another private enterprise that, as concluded by a competent state regulatory authority, has committed invoice fraud or illegal trading in invoices according to the tax office’s database.

2. The taxpayer has an owner or legal representative, representative of a business household, sole trader, or owner of a private enterprise who is listed as having suspicious transactions in accordance with the Law on Anti-Money Laundering.

3. The taxpayer registers its head office at an address without specific administrative units or at an apartment (other than an apartment or a part of a condominium that is permitted to be used for business purposes in accordance with the law regulations), unless the taxpayer is a sole trader.

4. The taxpayer has a legal representative or owner who is concurrently the legal representative or owner of another taxpayer whose status is “The taxpayer has ceased operations without completing the procedures to invalidate its tax identification number” or “The taxpayer fails to operate at the registered address”, or the taxpayer has committed violations of regulations on taxes, invoices, and documents as prescribed by Circular No. 94/2026/TT-BTC of the Minister of Finance regarding on compliance and risk management in tax administration.

5. The taxpayer shows other signs of risk as determined by the tax office in accordance with Circular No. 94/2026/TT-BTC, and has been notified for acknowledgment and explanation.

Article 8. Cases where the use of electronic invoices is ceased or temporarily suspended

1. The following economic organizations, other organizations, business households and sole traders shall have to cease or temporarily suspend the use of electronic invoices with codes designated by the tax offices, electronic invoices without codes designated by the tax offices, and electronic invoices generated from cash registers:

a) Economic organizations, other organizations, business households or sole traders that have their tax identification numbers invalidated;

b) Economic organizations, other organizations, business households or sole traders that are not operating at their registered addresses as verified and notified by the tax offices;

c) Economic organizations, other organizations, business households, and sole traders that temporarily suspend their operations;

d) Economic organizations, other organizations, business households, or sole traders that receive notices from the tax offices on the cessation of the use of electronic invoices as an enforcement measure for the recovery of tax arrears;

dd) Those that use electronic invoices to sell contrabands, prohibited goods, counterfeit goods, or goods infringing intellectual property rights, which is detected and notified to the tax offices by competent authorities;

e) Those that issue electronic invoices for the purpose of fictitious sale of goods or provision of services to misappropriate money of organizations or individuals, which is detected, prosecuted, and notified to the tax offices by competent authorities. The police, procuracies, or courts issue written requests to the tax offices to cease the use of electronic invoices of the aforementioned organizations or individuals;

g) Those that are requested by business registration authorities or competent State regulatory authorities to temporarily suspend their conditional business lines upon detecting that such enterprises fail to satisfy business conditions as prescribed by the law regulations; or those that are detected and notified to the tax offices by competent authorities of committing violations of the law regulations on taxes and invoices;

h) Economic organizations, other organizations, business households or sole traders that use electronic invoices generated from cash registers but change their business lines, leading to the failure to satisfy the conditions for using electronic invoices generated from cash registers as prescribed at Point c, Clause 1, Article 6 of Decree No. 254/2026/ND-CP, for which the tax offices issue notices to taxpayers to cease the use of electronic invoices generated from cash registers; or those that temporarily suspend the use of electronic invoices in accordance with the documents made using Form No. 01/DKTD-HDDT provided in Appendix III to this Circular sent to the tax offices;

i) In cases where business households or sole traders have been granted tax identification numbers prior to July 01, 2025 but their tax registration information does not match the personal information stored in the national population database or is incomplete, the tax offices shall request such business households or sole traders to supplement the information within a time limit of 10 working days. After this time limit, in cases where the business households or sole traders have not complied, the tax offices shall temporarily suspend the use of electronic invoices of such business households or sole traders;

k) Those that, during inspections, are determined by the tax offices to have committed tax evasion, or those that are established to purchase, sell, or use illegal electronic invoices, or illegally use electronic invoices for tax evasion against the regulations, causing the tax offices to issue notices to cease the use of electronic invoices. Those taxpayers shall be handled in accordance with the law regulations following the procedures prescribed at Point c, Clause 2 of this Article;

l) Those that are identified as posing high risk in terms of tax and invoices as prescribed in Circular No. 94/2026/TT-BTC, for which the tax offices apply the measure of ceasing the use of electronic invoices as prescribed at Point d, Clause 2 of this Article.

2. Procedures for ceasing the use of electronic invoices:

a) The Tax Administration Information System shall cease receiving electronic invoices and not send notices on the cessation of the use of electronic invoices to taxpayers in the cases prescribed at Point a, Point b, Point c, Point d, and Point i, Clause 1 of this Article from the date such organizations or individuals have their tax identification numbers invalidated or temporarily suspend their operations; or from the date the tax offices issue notices that the taxpayers are not operating at their registered addresses or decisions on enforcement for the recovery of tax arrears; or from the expiration date of the time limit for business households and sole traders to supplement information upon requests of the tax offices;

b) The Tax Administration Information System shall send electronic notices on the cessation of the use of electronic invoices, or electronic invoices generated from cash registers, made using Form No. 01/TB-NSD provided in Appendix IV to this Circular, and cease receiving electronic invoices, or electronic invoices generated from cash registers, from taxpayers prescribed at Point h, Clause 1 of this Article upon receiving notices from competent State regulatory authorities on the temporary suspension of operations or documents from the taxpayers on the temporary suspension of the use of invoices;

c) Heads of the tax offices directly managing the taxpayers shall issue electronic notices, made using Form No. 01/TB-NSD provided in Appendix IV to this Circular, on the cessation of the use of electronic invoices to the taxpayers prescribed at Point e, Clause 1 of this Article from the date the tax offices receive notices from competent authorities; and to the taxpayers prescribed at Point k, Clause 1 of this Article.

d) Heads of the tax offices directly managing the taxpayers prescribed at Point dd and Point g, Clause 1 of this Article shall send electronic notices to them within 01 working day after receiving notices sent by competent authorities to the tax offices, or immediately after determining that the taxpayers is identified as posing high risk as prescribed at Point l, Clause 1 of this Article, or in the cases where explanation or supplementation of information and documents as prescribed at Point c, Clause 2, Article 6 of this Circular is necessitated, to request the taxpayers to provide explanations or supplement information and documents related to the use of electronic invoices. During the period for providing explanations or supplementing information and documents, taxpayers shall use invoices provided separately for each transaction as it arises in accordance with Clause 2, Article 6 of Decree No. 254/2026/ND-CP:

d.1) The taxpayers shall provide explanations or supplement information and documents within 03 working days from the date the tax offices send the electronic notices.

The taxpayers may provide explanations in person on the premises of the tax offices or supplement information and documents in writing or electronically.

d.2) The taxpayers shall continue to use electronic invoices or provide additional explanations. To be specific:

d.2.1) In cases where the taxpayers have provided explanations or supplemented information and documents, and proved their use of electronic invoices in accordance with the law regulations, they shall continue to use electronic invoices;

d.2.2) In cases where the taxpayers have provided explanations or supplemented information and documents, but cannot prove their use of electronic invoices in accordance with the law regulations, the tax offices shall send the second notice requesting their explanation or supplementation of information and documents. The taxpayers shall provide explanations or supplement information and documents within 03 working days from the date the tax offices send the second electronic notices;

d.2.3) In cases where the taxpayers have provided explanations or supplemented information and documents as per the second notices but fail to prove the use of electronic invoices in accordance with the law regulations, the tax offices shall issue notices on the cessation of the use of invoices made using Form No. 01/TB-NSD provided in Appendix IV to this Circular and handle them in accordance with the law regulations.

d.3) Upon the expiration of the time limit stated in the notice, In cases where the taxpayer fails to provide explanation or supplement information and documents, the tax office shall issue notices, made using Form No. 01/TB-NSD provided in Appendix IV to this Circular, on the cessation of the use of electronic invoices with or without codes designated by the tax office, and handle them as prescribed by the law regulations;

dd) In cases where the taxpayers must cease or temporarily suspend the use of electronic invoices as prescribed in Clause 1 of this Article authorize the issuance of electronic invoices, the tax offices shall send notices on the cessation or temporary suspension of the use of electronic invoices to the taxpayers and the parties authorized to issue electronic invoices.

3. Economic organizations, other organizations, business households, and sole traders prescribed in Clause 1 of this Article may continue using electronic invoices after notifying the tax offices of the continuation of their operations; or having their tax identification numbers reinstated by the tax offices; or when the tax offices issue decisions on invalidating the decisions on enforcement of administrative decisions on tax administration through the measure of ceasing the use of invoices; or when, through inspections, the tax offices determine that the taxpayers no longer identified as posing high risk; or upon receiving notices from competent authorities.

Article 9. Authorization to issue invoices

1. Principles for authorization to issue invoices:

a) Sellers of goods and providers of services may authorize third parties who are eligible to use electronic invoices to issue electronic invoices for the sale of goods and provision of services. The sellers and the authorized parties must not be subject to cessation or temporary suspension of the use of electronic invoices as prescribed in Article 8 of this Circular to issue electronic invoices for the sale of goods and provision of services;

b) The authorization must be made in writing (a contract or agreement) between the authorizing party and the authorized party, unless otherwise it is the sale of judgment enforcement assets by a judgment enforcement authority;

c) The authorization must be notified to the tax office upon registration of the use of electronic invoices;

d) Electronic invoices issued by the authorized party may be electronic invoices with or without codes designated by the tax offices (including the electronic invoices generated from cash registers) and must indicate the name, address, and tax identification number of the authorizing party and the name, address, and tax identification number of the authorized party;

dd) The authorizing party and the authorized party shall be responsible for disclosing on their respective websites or on their storefront interfaces or platform systems, or publicly announcing it on mass media so that buyers of goods and services are informed of the authorization to issue invoices. Upon the expiration or early termination of the authorization to issue electronic invoices as agreed between the parties, the authorizing party and the authorized party shall remove the disclosures on their respective websites or public announcements in mass media regarding the expiration or early termination of such authorization;

e) In cases where the authorized invoice is an electronic invoice without a code designated by the tax office, the authorizing party must transfer the electronic invoice data, directly or via a service provider, to the tax office directly managing it;

g) The authorized party shall issue the authorized electronic invoices accurately in accordance with the actual transaction, as agreed with the authorizing party, and on the principles set forth in Clause 1 of this Article;

h) Electronic invoices issued by the authorized party must use the value-added tax calculation method consistent with that applied by the authorizing party.

2. Authorization contracts or agreements:

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

b) The authorizing party and the authorized party shall be responsible for retaining the written authorization and presenting it upon request by competent agencies.

3. Notification to the tax offices on the authorization to issue electronic invoices:

a) The authorization shall be determined as a change of information registered for the use of electronic invoices as prescribed in Article 6 of this Circular. The authorizing party and the authorized party shall use Form No. 01/DKTD-HDDT provided in Appendix III to this Circular to notify the tax offices of the authorization to issue electronic invoices, including the case of early termination of the authorization to issue electronic invoices upon agreement between the parties;

b) The authorizing parties shall fill in the information of the authorized parties, unless otherwise it is the sale of judgment enforcement assets by the judgment enforcement authorities, and prescribed at Point c of this Clause, the authorized parties shall fill in the information of the authorizing parties in Form No. 01/DKTD-HDDT provided in Appendix III to this Circular as follows:

b.1) Regarding the authorizing party and the authorized party, in Section 5 - “List of digital certificates in use”, fully provide the digital certificate information of both parties;

b.2) Regarding the authorized party, in Column 5 of Section 6 “Registration of the authorization to issue invoices”, provide the name of the authorizing organization and its tax identification number or personal identification number;

c) In cases where the sellers of goods and providers of services are business households or sole traders authorizing third parties being economic organizations to issue electronic invoices for the sale of goods and provision of services, the business households or sole traders shall be responsible for providing information to the authorized parties, including: name, address, tax identification number, and they must be eligible for using electronic invoices as prescribed in Article 6 of Decree No. 254/2026/ND-CP. The economic organizations shall notify the lists of authorizing business households and sole traders to the tax offices using Form No. 01/DKTD-HDDT provided in Appendix III to this Circular.

Article 10. Handling of electronic invoices already issued

1. In cases where an electronic invoice (including an electronic invoice with or without a code designated by the tax office whose data has been transferred to the tax office) is found to have been erroneously issued, the seller shall handle it as follows:

a) In cases where the details on the invoice, such as name, address, amount in words, or others, are erroneous, but the following details are correct: tax code, amount stated on the invoice, tax rate, tax amount, or goods stated on the invoice, then the seller shall notify the buyer that the invoice is erroneously issued and shall not have to re-issue the invoice. The seller shall send a notice, made using Form No. 04/SS-HDDT provided in Appendix III to this Circular, to the tax office regarding the electronic invoice erroneously issued;

b) In cases where the electronic invoice contains the following erroneous details: tax code; name of goods, goods stated on the invoice with wrong specifications and quality; amount stated on the invoice; tax rate; tax amount, or other mandatory details (unless otherwise prescribed at Point a of this Clause), the seller may choose to correct or replace such electronic invoice as follows:

b.1) The seller shall issue another electronic invoice to correct the electronic invoice that was erroneously issued:

The new electronic invoice that corrects the erroneous electronic invoice shall contain the lines “This invoice corrects the invoice Form ... Type ID … Serial No. ... date ... month ... year”;

b.2) The seller shall issue a new electronic invoice to replace the erroneous electronic invoice:

The new electronic invoice that replaces the erroneous electronic invoice shall contain the lines “This invoice replaces the invoice Form ... Type ID … Serial No. ... date ... month ... year”.

The seller shall sign the digital signature on the new electronic invoice that corrects or replaces the erroneously issued electronic invoice, and send it to the buyer (in case of using electronic invoices without the code designated by the tax office), or send it to the tax office for issuing code for the new electronic invoice for the buyer (in case of using electronic invoices with codes designated by the tax offices).

In cases where, within a month, the seller has made errors in the same information about the buyer, the name of the goods, the unit price, the quantity, and the tax rate on multiple invoices of the same buyer, the seller is allowed to issue one correction or replacement invoice for such multiple erroneous electronic invoices issued within the same month, enclosed with a list of erroneous electronic invoices, using Form No. 01/BK-DCTT provided in Appendix III to this Circular.

Before correcting or replacing the electronic invoices erroneously issued as prescribed at Point b, Clause 1 of this Article: In cases where the buyer is an economic organization, other organization, business household, or sole trader, the seller and the buyer must make a written agreement clearly stating the errors; in cases where the buyer is an individual, the seller must notify the buyer or announce on the seller’s website (if any). The sellers shall retain the written agreements on their premises and present them upon request by the tax offices or competent State regulatory authorities.

The seller shall not be required to prepare a written agreement in the following cases: transfer of electronic invoice data using the consolidated summary of electronic invoice data as prescribed at Point a.1, Clause 3, Article 16 of Decree No. 254/2026/ND-CP; transfer of the database of detailed information on incurred transactions using the summary of detailed information on transactions as prescribed at Point a.2, Clause 3, Article 16 of Decree No. 254/2026/ND-CP; goods trading on electronic commerce platforms and other digital platforms;

c) In cases where the electronic invoices erroneously issued are those generated from cash registers or for the sale of goods being assets subject to the registration of ownership and use rights, the sellers shall issue invoices to replace them, unless otherwise prescribed at Point c.2, Clause 5 of this Article;

d) For aviation, the electronic invoice for exchange or refund of air waybill shall be considered a correction electronic invoice without the information “Increase/decrease amendment for invoice Form ... symbol … No. ... date ... month ... year”. Air carriers may issue their electronic invoices for the cases of refund or exchange of air waybills issued by their agents;

dd) For electronic invoices erroneously issued for which the sellers have submitted the consolidated summaries of electronic invoice data, the sellers shall send the correction or replacement information directly on the consolidated summaries of electronic invoice data of the subsequent periods without sending notices on erroneously issued electronic invoices made using Form No. 04/SS-HDDT provided in Appendix III to this Circular to the tax offices;

e) In cases where the electronic invoice data in the consolidated summary of electronic invoice data that has been sent to the tax office is missing or incorrect, the seller shall submit a supplementary consolidated summary of electronic invoice data. The correction of invoice data on the consolidated summaries of electronic invoice data must fully include the following information: invoice type identifier, invoice serial number in case of correcting invoice data on the consolidated summary of electronic invoice data, and invoice number in Column 18 “related invoice information” of Form No. 01/TH-HDDT provided in Appendix III to this Circular (unless otherwise the electronic invoices are not necessarily required to contain all information on invoice type identifier, invoice serial number, and invoice number as prescribed at Point 9 of the Appendix to Decree No. 254/2026/ND-CP, and the correction or replacement invoices require statements of erroneously issued electronic invoices made using Form No. 01/BK-DCTT provided in Appendix III to this Circular).

2. In cases where the databases of detailed information on incurred transactions sent using the summaries of detailed information on transactions already submitted to the tax offices are missing or incorrect, the sellers shall submit supplementary summaries of detailed information on transactions.

3. In cases where the tax offices detect that electronic invoices with or without codes designated by the tax offices are erroneously issued, the tax offices shall send notices, made using Form No. 01/TB-RSDT provided in Appendix IV to this Circular, to the sellers so that they can check the erroneous details.

The seller shall be responsible for reviewing in accordance with the notice of the tax office and correcting or replacing the invoice as prescribed in Clause 1 of this Article.

4. In cases where the sellers comply with Point a, Clause 1 of this Article, the Tax Administration Information System shall automatically send notices of receipt made using Form No. 01/TB-SSDT provided in Appendix IV to this Circular.

5. Handling of electronic invoices already issued in some cases:

a) For electronic invoices issued when selling goods or providing services that are not erroneous, but upon actual payment or account finalization, there is a change in value or quantity based on the conclusion of a competent State authority in accordance with relevant law regulations, the seller shall issue a new electronic invoice for the difference after account finalization reflecting the actual economic transactions (recording negative numbers for an decrease or positive numbers for an increase, depending on the reality), specifically in the following cases:

a.1) Correcting the account-finalized value of an investment project when there are changes in unit price or quantity; correcting the selling price as prescribed by the specialized law regulations.

a.2) Correcting the value or quantity based on the conclusions of competent State regulatory authorities in accordance with relevant law regulations;

a.3) Correcting the wholesale electricity price between the Vietnam Electricity and the Power Corporations, and between the Power Corporations and the Power Companies.

b) In cases where the commercial discount is based on the quantity or sales volume of goods or services, the discount amount for the goods or services sold shall be corrected on the goods sale or service provision invoice of the last purchase or the following period, ensuring that the discount amount does not exceed the value of the goods or services recorded on the invoice of the last purchase or the following period, or an correction invoice shall be issued, enclosed with a list of invoice numbers to be corrected, and amounts and taxes to be corrected. The statement shall be kept at the premises and presented when requested by the tax office or competent State authority;

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

c.1) In cases of returning goods: In cases where the buyers return entirely or partially the goods (including the return of goods resulting in a change in the value of the purchased goods), the sellers shall issue correction invoices. Unless otherwise the parties have an agreement that the buyers shall issue invoices upon returning the goods, the buyers shall issue electronic invoices and deliver them to the sellers. The sellers and buyers shall fulfill their tax obligations as prescribed upon selling goods.

c.2) In cases where the goods are assets subject to registration of the right to use and ownership in accordance with the law regulations and the assets have been registered under the buyer’s name, when returning the goods in compliance with relevant law regulations, if the buyer is an entity using electronic invoices, the buyer shall issue an invoice to return the goods to the seller.

c.3) In cases of refunding or reducing fees, reducing insurance brokerage commissions, and other expenditures for revenue reduction as prescribed by the law regulations on insurance business: Based on the issued invoices, the sellers shall issue correction invoices and deliver them to the customers participating in insurance, regardless of whether the money has been paid or not. The invoice clearly states the amount of insurance premium refunded or reduced, and the reason for the refund or reduction. In cases where the sellers and the buyers have agreements on making written agreements prior to the issuance of correction invoices, the records or written agreements shall be retained together with the insurance premium collection invoices at the enterprises and presented upon request by the tax offices or competent State regulatory authorities.

In cases where insurance premiums have not been collected but the insurance enterprises have issued invoices as prescribed, the insurance enterprises shall base on the data of the uncollected insurance premiums to issue consolidated correction invoices for the uncollected premiums of the preceding month, enclosed with a list of invoice numbers, amounts, and corrected tax amounts.

In the cases prescribed at Point c.1, Point c.2, and Point c.3, Clause 5 of this Article, the seller and the buyer must have all dossiers and documents related to the return of goods or services and must present them upon request by the tax offices or competent State regulatory authorities;

c.4) In cases where the seller has issued an invoice upon pre-payment before providing services, or issued an invoice to collect money in case of real estate business, construction of facilities, houses for sale, or houses for transfer, and then the transaction is canceled or terminated and the service provision is partly canceled, the seller shall correct the issued electronic invoice in accordance with Point c.1, Clause 5 of this Article.

d) In cases where credit institutions or organizations providing non-cash payment services (hereinafter referred to as payment service providers) performing banking activities or providing non-cash payment services have issued invoices for collecting service fees and subsequently transactions of refunding service fees to customers arise, such payment service providers shall issue correction invoices. The invoices are not required to contain the information “This invoice corrects the invoice No. ... Type ID ... Serial No. ... date ... month ... year”. In cases where the sellers and the buyers have agreements on making written agreements prior to the issuance of correction invoices, the records or written agreements shall be retained together with the service fee collection invoices at the enterprises and presented upon request;

dd) In cases where customers use prepaid mobile telecommunications service cards to pay for services which accept payment by prepaid mobile telecommunications service cards in accordance with the law regulations, and when selling the cards and completing the provision of services, the telecommunications enterprises have issued value-added invoices as prescribed, the telecommunications enterprises shall base on the data on the statements (including the information: mobile subscriber numbers using cards to pay for services, pre-VAT value of the cards used for payment, and the corresponding value-added tax) to issue correction invoices;

e) In cases of selling natural gas in the Vietnamese market where the prices stated on the gas sale contracts are determined in freely convertible foreign currencies in accordance with relevant law regulations and petroleum contracts, and the payment and invoicing are made in Vietnamese Dong, if the electronic invoices issued upon the sale of gas have no errors but there is a change in value during actual payment due to the conversion into Vietnamese Dong, the sellers shall issue correction invoices for the aforementioned difference.

6. Application of correction or replacement invoices

a) In cases where the electronic invoice has been issued erroneously and the seller has corrected or replaced it in accordance with this Article, but the invoice remains erroneous, the seller shall subsequently handle it in the same way as the first time;

b) In cases where, in accordance with the regulations, electronic invoices are issued without invoice form symbol, invoice symbol, and invoice number of the erroneous invoices, the seller shall only issue correction invoices;

c) The value stated on the correction invoice shall increase (stated as positive) or decrease (stated as negative) depending on the actual correction;

d) Correction invoices in the case prescribed in Clause 5 of this Article shall be declared by the seller in the period when the correction invoices arise, and by the buyer in the period when the correction invoices are received.

7. In cases where electronic invoices separately provided for each transaction as it arises need to be corrected or replaced, economic organizations, other organizations, business households, and sole traders shall send written requests for being provided with electronic invoices with codes designated by the tax offices, made using Form No. 06/DN-PSDT provided in Appendix III to this Circular, to the tax offices to be provided with electronic invoices to correct or replace the existing invoices. The correction or replacement invoices shall be issued in accordance with Article 10 of this Circular, and the taxes and other State budget revenues calculated on the increased revenue difference on such invoices shall be paid in accordance with law regulations on tax administration.

Article 11. Shifting to application of electronic invoices

1. Taxpayers that are currently using electronic invoices without codes designated by the tax office but wish to shift to electronic invoices with codes designated by the tax office shall register the change of electronic invoice use information in accordance with Article 6 of this Circular.

2. Taxpayers subject to using electronic invoices without codes designated by the tax offices as prescribed at Point b, Clause 1, Article 6 of Decree No. 254/2026/ND-CP, if they are identified as posing high risk in terms of tax as prescribed in Circular No. 94/2026/TT-BTC and receive notices made using Form No. 01/TB-KTT provided in Appendix IV to this Circular from the tax offices on the shift to electronic invoices with codes designated by the tax offices, must shift to electronic invoices with codes designated by the tax offices. Within a period of 10 working days from the date of notification by the tax offices, the taxpayers must change the electronic invoice usage information (shifting from the use of electronic invoices without codes designated by the tax offices to electronic invoices with codes designated by the tax offices) as prescribed in Article 6 of this Circular. After 12 months from the date of shifting to electronic invoices with codes designated by the tax office, if they wish to use electronic invoices without codes, the taxpayers shall register the change of electronic invoice use information in accordance with Article 6 of this Circular, and the tax office shall consider whether to accept or not in pursuance to Article 6 of Decree No. 254/2026/ND-CP and Circular No. 94/2026/TT-BTC.

Article 12. Technical and personnel conditions, information safety and data security conditions for electronic invoice and electronic document service providers

1. Criteria on a provider of electronic invoice or electronic document solutions to sellers and buyers.

a) Regarding eligibility:

a.1) Such organization must be established in accordance with Vietnam’s law regulations and operate in the information technology sector;

a.2) Information about electronic invoice services must be publicized on such organization’s website.

b) Regarding personnel: Such organization must have at least 05 employees holding bachelor’s degrees in information technology majors;

c) Regarding technology: Such organization must have technical infrastructure, information technology equipment and software systems that:

c.1) Providing solutions for generating, processing, and storing electronic invoice data to sellers and buyers, and electronic documents as prescribed by the law regulations on invoices and documents, and other relevant law regulations;

c.2) Have solutions for receiving and transmitting electronic invoice electronic document data from/to service users; solutions for transmitting and receiving electronic invoice and electronic document data from/to tax offices through an organization receiving, transmitting and storing electronic invoice and electronic document data. Information about the process of receiving and transmitting data must be logged for data collation;

c.3) Have solutions for backing up, restoring and securing electronic invoice and electronic document data;

c.4) Have documents on results of successful technical testing of solutions for transmitting and receiving electronic invoice and electronic document data from/to organizations providing electronic invoice and electronic document data receipt, transmission and storage services.

2. Criteria on a provider of electronic invoice and electronic document data receipt, transmission, and storage services:

a) Regarding eligibility:

a.1) Such organization must be established in accordance with Vietnam’s law regulations and have operated in the information technology sector for at least 05 years;

a.2) Information about electronic invoice and electronic document services must be publicized on such organization’s website;

b) Regarding finance: Such organization must make a deposit at, or receive a guarantee commitment from, a bank lawfully operating in Vietnam, which is worth at least VND 05 billion for dealing with risks and compensating for any damage that may arise in the course of service provision;

c) Regarding personnel: Such organization must have at least 20 employees holding bachelor’s degrees in information technology majors;

d) Regarding technology: Such organization must have technical infrastructure, information technology equipment and software systems that:

d.1) Provide solutions for creating, processing and storing data of electronic invoices with codes designated by tax offices, electronic invoices generated from cash registers, and electronic invoices without codes designated by tax offices to sellers and buyers, and electronic documents in accordance with the law regulations on invoices, documents and other relevant law regulations;

d.2) Have solutions for connecting, receiving, transmitting, and storing electronic invoice data from/to organizations providing electronic invoice services to sellers and buyers, and electronic documents; and solutions for connecting, receiving, transmitting, and storing electronic invoice data from/to tax offices. Information about the process of receiving and transmitting data must be logged for data collation;

d.3) Have a technical infrastructure system for providing electronic invoice and electronic document services operated in the data center and backup data center. The backup data center must be at least 20 kilometers away from the data center and available for operation when the data center encounters an incident;

d.4) Are capable of detecting, warning and preventing illegal accesses and various attacks in the cyber environment in order to ensure the confidentiality and integrity of data exchanged between participating parties;

d.5) Have a system for backing up and restoring data;

d.6) Are connected to the Department of Taxation through a separately leased channel or MPLS Layer-3 VPN or the equivalent, including 1 main channel and 2 backup channels. Each channel must have a data transmission bandwidth of at least 20 Mbps; use web services or encrypted queue services as a connection method; and use SOAP/TCP for data encapsulation and transmission.

3. The Department of Taxation shall post information about organizations providing electronic invoice solutions and organizations providing invoice data receipt, transmission and storage services for tax offices:

a) Publicly posting information about the organizations providing electronic invoice solutions on the official website of the Department of Taxation: The organizations providing electronic invoice solutions shall submit dossiers proving their fulfillment of the criteria prescribed in Clause 1 of this Article, service description documents, and implementation commitments to the Department of Taxation. Within 10 days after receiving such dossiers, the Department of Taxation shall post the organizations’ service documentations and commitments on the website of the Department of Taxation. Organizations shall take responsibility for their provided dossiers and documents. If detecting that an organization provides services in contravention of regulations in the course of operation, the Department of Taxation shall issue a notice and cancel the organization’s information on the website of the Department of Taxation.

b) Posting information about organizations providing invoice data receipt, transmission and storage services for tax offices:

An organization that meets the criteria prescribed in Clause 2 of this Article and establishes a connection for transferring electronic invoice data to the tax office in accordance with Clause 3, Article 6 of this Circular shall notify the Department of Taxation. The Department of Taxation shall publicly announce on its official website the list of organizations that fully satisfy the above-mentioned requirements.

Article 13. Measures to encourage consumers to request invoices upon purchase of goods and services

1. Sellers of goods, providers of services, electronic invoice service providers, and tax offices shall use the electronic invoice databases to implement measures to encourage buyers to request invoices upon purchase of goods and services.

2. The tax offices shall implement measures to encourage buyers to request invoices upon purchase of goods and services to ensure attraction, pervasion, and building of the habit of requesting invoices upon consumption, including:

a) Organizing monthly and year-end lucky invoice programs for electronic invoices where the buyers are consumers to award cash prizes;

b) Other encouragement measures.

3. The funding for implementing the encouragement measures prescribed in Clause 2 of this Article shall not exceed VND 150 billion/year.

4. The Director General of the Department of Taxation shall develop organization plans and prize values for the lucky invoice programs based on the electronic invoice databases and other encouragement measures.

5. The annual state budget shall prioritize the allocation of funds from the non-autonomous administrative management expenditure estimates of tax offices to implement measures encouraging buyers to request invoices upon purchase of goods and services, in accordance with the law regulations.

6. The preparation, execution of estimates, management, use, accounting, account finalization, and transfer of funds shall comply with the law regulations on finance, State budget, and relevant guiding documents.

Article 14. Reward levels, forms of reward, order, procedures, management, and use of funds for rewarding consumers who report sellers for failing to issue and deliver invoices

1. Order, procedures, and competence for consideration of rewards:

a) The tax offices shall receive the denunciation information provided by consumers, and classify them for inspection and verification;

b) A dossier serving as the basis for rewarding shall comprise: Documents and evidence regarding the violation as prescribed in Article 41 of Decree No. 254/2026/ND-CP; Inspection conclusions or decision on imposition of penalties on the administrative violation regarding invoices by competent authorities; Information on the individual to be rewarded; and other relevant documents (if any);

c) On the basis of the dossiers prescribed at Point b of this Clause, the tax offices shall issue decisions on rewarding individuals providing information that meets the conditions prescribed in Clause 1, Article 41 of Decree No. 254/2026/ND-CP.

2. The tax offices at all levels shall be responsible for considering and preparing dossiers to propose rewards for the cases under their management, and deciding on the rewards based on the issued inspection conclusions or decisions on imposition of penalties on administrative violations regarding invoices.

3. The Director General of the Department of Taxation shall be responsible for guiding the organization of receiving and processing information provided by individuals; consider and prepare dossiers proposing rewards as prescribed; ensure reward levels, management, and use of funds are for the right purposes, correctly following the benefits and prescribed levels; and ensure transparency in the payment of rewards.

Article 15. Order and procedures for providing separate electronic invoices with codes designated by the tax offices for each transaction as it arises

1. Eligible economic organizations, other organizations, business households, and sole traders shall be provided with separate electronic invoices with codes designated by the tax offices for each transaction as it arises as follows:

a) They shall send written requests, made using Form No. 06/DN-PSDT provided in Appendix III to this Circular, for being provided with electronic invoices with codes designated by the tax offices and access the Tax Administration Information System to issue electronic invoices;

b) In cases where the taxpayers are provided with separate sales invoices for each transaction as it arises as prescribed at Point a, Clause 2, Article 6 of Decree No. 254/2026/ND-CP, they must fully pay the tax amounts incurred on the invoices to be provided upon request in accordance with the law regulations on value-added tax, personal income tax, and corporate income tax; or the incurred amounts payable in accordance with the law regulations on tax administration and other taxes and fees (if any);

c) In cases where the taxpayers are provided with separate value-added invoices for each transaction as it arises as prescribed at Point b, Clause 2, Article 6 of Decree No. 254/2026/ND-CP, they must pay the value-added tax amounts on the separate value-added invoices for each transaction as it arises or the incurred amounts payable in accordance with the law regulations on tax administration;

d) In cases where the taxpayers provided with invoices for the sale of public assets with codes designated by the tax offices as prescribed at Point c, Clause 2, Article 6 of Decree No. 254/2026/ND-CP, they shall not declare and pay the tax amounts incurred on the invoices to be issued upon request;

dd) After the economic organizations, other organizations, business households, and sole traders have fully paid the taxes or incurred amounts payable (if any), the tax offices shall designate their codes on the electronic invoices no later than the following working day.

Economic organizations, other organizations, business households, and sole traders shall be solely responsible for the accuracy of the information on electronic invoices with codes designated by the tax offices for each transaction as it arises;

e) Economic organizations, other organizations, business households, and sole traders shall make tax declaration dossiers in accordance with the law regulations on tax administration.

2. Determining the tax offices providing separate electronic invoices with codes designated by them for each transaction as it arises:

a) For organizations and enterprises: The tax offices directly managing them or the tax offices in the localities where the sale of goods or provision of services arises.

b) For business households and sole traders:

b.1) Business households and sole traders having fixed business locations, including those engaged in electronic commerce through multiple business locations (stores) operating within the same province or municipality or across different provinces or municipalities, shall submit written requests for being provided with separate electronic invoices with codes designated by the tax offices for each transaction as it arises to the tax offices directly managing the head offices of such business households and sole traders. For this purpose, the head offices shall be the business locations stated in the business household registration certificates, as for the business households, or in the tax registration declarations, as for the sole traders;

b.2) For business households and sole traders that do not have fixed business locations: Business households and sole traders shall submit written requests for being provided with separate electronic invoices with codes designated by the tax offices for each transaction as it arises to the tax offices managing the localities where the business households and sole traders reside, including: current places of residence; places of temporary residence or places of permanent residence.

Article 16. Order and procedures for destroying invoices printed under orders placed by the tax offices, paper receipts, and invoices for the sale of national reserve commodities (paper invoices)

Tax offices shall destroy receipts and invoices printed under their orders for which notices of issuance have been issued, but which have not been sold and are no longer used. The Department of Taxation shall guide the process of destroying receipts printed under orders placed by the tax offices. In cases where organizations and units using paper invoices for the sale of national reserve commodities, and organizations collecting fees and charges destroy the paper invoices and paper receipts, they shall send notices, made using Form No. 02/HUY-HDBLG provided in Appendix III to this Circular, of results of the destruction of invoices and receipts to the tax offices directly managing them no later than 05 working days from the date the paper invoices (including paper invoices for the sale of national reserve commodities) and paper receipts are destroyed, and at the same time retain them on their premises.

Chapter III

PROVISIONS ON ELECTRONIC DOCUMENTS

Article 17. Registration of the use of electronic documents

1. Before using electronic documents prescribed in Clause 1, Article 22 of Decree No. 254/2026/ND-CP, the organizations or individuals withholding personal income tax or the organizations collecting taxes, charges, and fees shall register the use thereof via the Tax Administration Information System or the official website of the Department of Vietnam Customs or the electronic invoice service providers. For taxes, fees, and charges on exported and imported goods, the registration of use shall be conducted via the official website of the Department of Vietnam Customs.

In cases where the income-paying organizations or individuals fall into the cases eligible for free services as prescribed in Article 28 of Decree No. 254/2026/ND-CP, they may choose to register the use of electronic documents via the Tax Administration Information System or the electronic invoice service providers entrusted by the Department of Taxation.

Details for registration shall follow Form No. 01/DKTD-CTDT provided in Appendix III to this Circular.

The Tax Administration Information System or the official website of the Department of Vietnam Customs shall send a notice made using Form No. 01/TB-TNDT provided in Appendix IV to this Circular on acceptance of the registration of the use of electronic documents via the email address registered with the tax administration authority, via the electronic invoice service provider in cases where the registration of the use of electronic documents is completed via such electronic invoice service provider.

2. Within 01 working day, after receiving the registration of the use of electronic documents, the tax administration authority shall be responsible for sending, via the electronic invoice service provider and directly, an electronic notice made using Form No. 01/TB-DKDT provided in Appendix IV to this Circular on the acceptance or non-acceptance of the registration of the use of electronic documents to the tax withholding organization or individual; the organization collecting fees and charges.

3. In cases where the change of the information registered for use of electronic documents is necessitated, the organizations and individuals prescribed in Clause 1 of this Article shall change the information and re-submit it to the tax administration authorities using Form No. 01/DKTD-CTDT provided in Appendix III to this Circular via the Tax Administration Information System, the official web of the Department of Vietnam Customs, or via the electronic invoice service provider. The Tax Administration Information System or the official web of the Department of Vietnam Customs shall receive the information change registration forms, and the tax offices shall apply the regulations in Clause 2 of this Article.

Article 18. Electronic document format

1. Documents of the types prescribed in Article 22 of Decree No. 254/2026/ND-CP shall have the following formats:

a) XML (eXtensible Markup Language, which is created for the purpose of sharing electronic data among information technology systems) shall be used for electronic document format;

b) Electronic document format consists of two components: the component containing data of electronic document operations and the component containing data of digital signature;

c) The Department of Taxation and the Department of Vietnam Customs shall formulate and publicly announce the components containing data of electronic document operations and provide tools to display the details of electronic documents as prescribed in this Circular. Components of a digital signature shall comply with the law regulations on electronic transactions.

2. All details on an electronic document shall be displayed fully and accurately to prevent misinterpretation and ensure that they are legible by users on electronic devices.

Article 19. Type identifiers and serial numbers of electronic documents

1. Documents in the fields of tax, charge and fee administration of tax administration authorities: tax withholding certificates, receipts.

2. The type identifiers and serial numbers of electronic documents shall comply with the regulations in Appendix II to this Circular.

3. Provincial-level tax offices shall issue electronic tax receipts using Form CTT50 provided in Appendix V to this Circular for the purpose of collecting agricultural or non-agricultural land use tax from households and individuals.

Article 20. Handling of electronic documents already issued

1. In cases where the details on the document, such as name, address, amount in words, or other details, are erroneous, but the tax identification number or the amount stated on the document is correct, the organization issuing such electronic document shall notify the recipient of the erroneously issued document and shall not be required to re-issue the document. The organization issuing the electronic document shall send a notice, made using Form No. 04/SS-CTDT provided in Appendix III to this Circular, to the tax office regarding the electronic document erroneously issued.

2. For erroneously issued electronic documents other than the cases prescribed in Clause 1 of this Article, the organizations issuing electronic documents shall replace the erroneously issued electronic documents.

Chapter IV

LOOK-UP, PROVISION AND USE OF ELECTRONIC INVOICE INFORMATION

Article 21. Provision and look-up of electronic invoice information

1. Information to be provided of an electronic invoice shall be the details prescribed in Article 10 of Decree 254/2026/NĐ-CP and the status of such electronic invoice.

2. ELECTRONIC invoice information is provided by the tax offices in writing or electronically.

Article 22. Registration of new accounts, addition of registration information, and revocation of accounts for accessing the Tax Administration Information System to utilize electronic invoice information

1. The information user’s point of contact for registration shall send 01 written request, made using Form No. 01/CCTT-DK provided in Appendix III to this Circular, to the Department of Taxation or the provincial-level tax office for registration of a new account or addition of information or revocation of the existing account.

2. Within no more than 02 working days after receiving the written request, the Department of Taxation or the provincial-level tax office shall grant a new account, update the account information, or revoke the account, and shall notify the information user in writing. In case of failure to accept the registration of a new account or extension of validity period of a granted account, it shall clearly state the reason.

New accounts granted to each individual shall be notified via email.

3. In cases of first-time registration and addition of information, the validity period of an account for accessing the Tax Administration Information System shall be 12 months or shall be proposed by the information user but must not exceed 12 months from the date the Department of Taxation or the provincial-level tax office sends a written notice of results on the registration of the information user. 30 days prior to the expiration of the validity period of the account, the Tax Administration Information System shall automatically send an expiration warning notice to the information user. In cases where the information user does not change the information, does not violate the connection regulations, and wishes to continue the use, the validity period shall be extended automatically via an electronic method authenticated by the digital signature of the information user on the System. Each extension period must not exceed 12 months.

Article 23. Termination of the use of methods to provide and use electronic invoice information

1. The Department of Taxation or the provincial-level tax office shall revoke the accounts for accessing the Tax Administration Information System in the following cases:

a) Upon request of the information user’s registration contact point;

b) The validity period has expired;

c) The account for accessing the Tax Administration Information System has not been used to look up information for a period of 06 consecutive months.

d) It is detected that electronic invoice information is used at variance with the purposes, does not serve information users’ professional operations according to their functions and tasks, does not comply with regulations on State secrets protection.

2. No later than 05 working days before the official termination of the use of a method to provide and use electronic invoice information by an information user (unless otherwise the information user’s point of contact for registration submits a written request), the Department of Taxation or the provincial-level tax office shall notify the information user electronically of the termination of the use of the method to provide and use electronic invoice and electronic document information.

Chapter V

IMPLEMENTATION PROVISIONS

Article 24. Transitional provisions

1. Electronic invoice service providers that have already signed contracts for receipt, transmission and storage of invoice data with the Department of Taxation (formerly the General Department of Taxation before March 01, 2025) before the effective date of this Circular, shall continue to comply with such signed contracts.

2. From the time economic organizations, other organizations, business households, and sole traders use electronic invoices as prescribed in Decree No. 254/2026/ND-CP and this Circular, if it is detected that an invoice issued in accordance with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and guiding documents of the Ministry of Finance was erroneously issued, the seller and buyer shall enter into an agreement clearly stating the errors and issue a new electronic invoice (with or without a code designated by the tax office) to replace the erroneously issued invoice and fully update the information of the replaced invoice. An electronic invoice replacing an erroneous invoice must have the phrase “In replacement of invoice Form No. ... serial number ... dated ...”. The seller shall insert a digital signature on the replacing electronic invoice (issued in accordance with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP, and the Ministry of Finance’s guiding documents) and send it to the buyer (if a code from the tax office is not required for the electronic invoice) or to the tax office to obtain a code for the replacing electronic invoice (if a code from the tax office is required for the electronic invoice). Invoices already issued in accordance with Decree No. 123/2020/ND-CP, Decree No. 70/2025/ND-CP, and Circular No. 32/2025/TT-BTC shall be adjusted or replaced accordingly.

Article 25. Effect

1. This Circular takes effect on July 01, 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, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and documents, 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 effective.

3. This Circular consists of 05 Appendices. Appendix I to Appendix IV are mandatory, and Appendix V is for reference (non-mandatory).

4. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for review and settlement.

* All Appendices are not translated herein.