Circular 32/2025/TT-BTC guiding Law on Tax Administration, Decree 123/2020/ND-CP on invoices and documents, and Decree 70/2025/ND-CP

CIRCULAR

Guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of Decree No. 123/2020/ND-CP

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Value-Added Tax dated June 3, 2008; the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax dated June 19, 2013; the Law Amending and Supplementing a Number of Articles of the Laws on Taxes dated November 26, 2014; the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;

Pursuant to the Law No. 56/2024/QH15 dated November 29, 2024, Amending and Supplementing a Number of Articles of the Law on Securities, Accounting Law, Law on Independent Audit, Law on the State Budget, Law on Management and Use of Public Properties, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Handling of Administrative Violations;

Pursuant to the Law on Value-Added Tax dated November 26, 2024;

Pursuant to the Accounting Law dated November 20, 2015;

Pursuant to the Law on E-Transactions dated June 22, 2023;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated June 19, 2014, on invoices and documents, and the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of Taxation;

The Minister of Finance hereby promulgates the Circular guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of Decree No. 123/2020/ND-CP.

Article 1. Scope of regulation

This Circular provides guidance on certain matters concerning invoices and documents as prescribed in the Law on Tax Administration dated June 13, 2019; Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government, on invoices and documents, guidance on the implementation of Clauses 3, 6, 7, 11, 18, 37 and 38, Article 1 of the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, and a number of cases as required for administrative purposes, including: implementation of measures to encourage consumers to request invoices when purchasing goods or services; authorization to issue e-invoices; invoice form symbols, invoice serial numbers, and invoice sheet names; application of e-invoices in other specific cases; contents of value-added tax invoices cum tax refund declarations; shifting to the use of e-invoices; criteria for identifying high-risk taxpayers in e-invoice registration; use of documents; criteria for organizations providing e-invoice solutions and services for the receipt, transmission, and storage of invoice data and other related services; and enforceability.

Article 2. Subjects of application

The subjects of application governed by this Circular include organizations and individuals as prescribed in Article 2 of Decree No. 123/2020/ND-CP and Clause 1, Article 1 of Decree No. 70/2025/ND-CP.

Article 3. Implementation of measures to encourage consumers to request invoices upon purchase of goods and services

1. The General Department of Taxation shall use the e-invoice database to develop and implement the lucky invoice program applicable to e-invoices where the buyer is the individual consumer.

2. The General Department of Taxation shall develop a plan for the organization, frequency of prize drawings, and prize value of the lucky invoice program based on the e-invoice database, and report to the Minister of Finance for review and approval prior to implementation.

Article 4. Authorization to issue invoices

1. Principles for authorization to issue invoices

a) Sellers of goods or providers of services may authorize a third party, who is eligible to use e-invoices and is not subject to the suspension of e-invoice use as stipulated in Article 16 of Decree No. 123/2020/ND-CP (amended and supplemented under Clause 12, Article 1 of Decree No. 70/2025/ND-CP), to issue e-invoices for the sale of goods or provision of services;

b) The authorization must be made in writing (a contract or an agreement) between the authorizing party and the authorized party;

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

d) E-invoices issued by the authorized party may be e-invoices with or without tax office’s codes 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 publicly announcing it through mass media so that buyers of goods and services are aware of the authorization to issue invoices. Upon the expiration or early termination of the authorization to issue e-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 e-invoice without the tax office’s code (hereinafter referred to as “e-invoice without code”), the authorizing party must transmit the e-invoice data to the directly managing tax office or through a service provider to transmit the e-invoice data to the directly managing tax office;

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

h) E-invoices issued by the authorized party must be consistent with the tax calculation method 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 e-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 e-invoices

a) The authorization shall be considered a change of information in the registration for the use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented under Point d, Clause 11, Article 1 of Decree No. 70/2025/ND-CP). The authorizing party and the authorized party shall use Form No. 01/DKTD-HDDT to Decree No. 123/2020/ND-CP (amended and supplemented under Clause 2, Article 2 of Decree No. 70/2025/ND-CP) to notify the tax office of the authorization to issue e-invoices, including cases of early termination of the authorization to issue e-invoices as agreed between the parties;

b) The authorizing party shall fill in the information of the authorized party, and the authorized party shall fill in the information of the authorizing party in Form No. 01/DKTD-HDDT to Decree No. 123/2020/ND-CP (amended and supplemented under Clause 2, Article 2 of Decree No. 70/2025/ND-CP) as follows:

- 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;

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

c) In case the seller of goods or services is a business household or business individual that authorizes an e-commerce platform operator to issue e-invoices for the sale of goods or provision of services, the e-commerce platform operator shall carry out the notification to the tax office.

Article 5. Invoice form symbols, invoice serial numbers, and invoice sheet names

1. E-invoices

a) E-invoice form symbol means a single-digit natural number ranging from 1 to 6, indicating the type of e-invoice, specifically as follows:

- Number 1: represents value-added tax e-invoices;

- Number 2: represents goods sale e-invoices;

- Number 3: represents public asset sale e-invoices;

- Number 4: represents national reserves goods sale e-invoices;

- Number 5: represents other types of e-invoices, including e-stamps, e-tickets, e-cards, e-receipts, or e-documents with other names but having contents of e-invoices specified in Decree No. 123/2020/ND-CP;

- Number 6: represents e-documents that are used and managed like invoices, including electronic delivery-cum-internal transport documents and electronic delivery notes for consignments;

- Number 7: represents electronic commercial invoices;

- Number 8: represents value-added tax e-invoices integrated with tax, fee, and charge receipts;

- Number 9: represents sales e-invoices integrated with tax, fee, and charge receipts.

b) The serial form of an e-invoice consists of 6 characters including both letters and numerals to show that it is an e-invoice with tax office’s code or e-invoice without code, year of invoice issuance, and type of e-invoice. These 6 (six) characters are specified as follows:

- The first character is 1 (one) letter, namely C which means that it is an e-invoice with tax office’s code, or K which means that it is an e-invoice without code;

- The subsequent two characters are 2 (two) Arabic numerals showing the last 2 numerals of the calendar year of invoice issuance. For example: If an e-invoice is issued in 2025 or 2026, these 2 characters will be 25 or 26, respectively;

- The subsequent one character is 1 (one) letter which is T, D, L, M, N, B, G, H or X showing the type of e-invoice, specifically as follows:

+ Letter T is used for e-invoices registered by enterprises, organizations, business households or business individuals with tax offices for use;

+ Letter D is used for public asset sale e-invoices and national reserves goods sale invoices or specific e-invoices that are not required to contain certain criteria and registered by enterprises or organizations for use;

+ Letter L is used for e-invoices issued by tax offices whenever the tax liability arises;

+ Letter M is used for e-invoices created from cash registers;

+ Letter N is used for electronic delivery-cum-internal transport documents;

+ Letter B is used for electronic delivery notes for consignments;

+ Letter G is used for electronic stamps, tickets and cards that are value-added tax invoices;

+ Letter H is used for electronic stamps, tickets and cards that are sale invoices;

+ Letter X is used for electronic commercial invoices.

- The last two characters are scripts determined by the seller depending on management needs. If using different forms of e-invoices for the same type of invoice, the seller shall use these two characters for distinguishing such forms of invoice. If there is no management need, these two characters YY shall be used;

- The serial number and form symbol of an e-invoice shall be shown at the top right corner of the invoice (or at a noticeable position);

- Examples of showing characters of form symbols of e-invoices and serial numbers of e-invoices:

+ “1C25TAA”: value-added tax invoices with tax offices’ codes issued in 2025 that are e-invoices registered by enterprises or organizations with tax offices for use;

+ “2C25TBB”: goods sale invoices with tax offices’ codes issued in 2025 that are e-invoices registered by enterprises, organizations, business households or business individuals with tax offices for use;

+ “1C25LBB”: value-added tax invoices with tax offices’ codes issued in 2025 that are e-invoices issued by tax offices whenever the tax liability arises;

+ “1K25TYY”: value-added tax invoices without codes issued in 2025 that are e-invoices registered by enterprises or organizations with tax offices for use;

+ “1K25DAA”: value-added tax invoices without codes issued in 2025 that are specific e-invoices not required to contain certain criteria and registered by enterprises or organizations for use;

+ “6K25NAB”: electronic delivery-cum-internal transport documents without codes issued in 2025 that are registered by enterprises with tax offices;

+ “6K25BAB”: electronic delivery notes for consignments without codes issued in 2025 that are registered by enterprises with tax offices;

+ “7K25XAB”: electronic commercial invoices issued in 2025 that are registered by enterprises with tax offices.

c) Name, address and tax identification number of the authorized party, for e-invoices issued under authorization.

2. Invoices printed under orders of Tax Branches

a) The form symbol of an invoice printed under orders of Tax Branches consists of 11 characters showing the name of type of invoice, number of sheets, and ordinal number of forms for one type of invoice (there may be multiple forms for one type of invoice), specifically as follows:

- The first 6 (six) characters show the name of type of invoice:

+ 01GTKT: value-added tax invoices;

+ 02GTTT: sale invoices;

+ 07KPTQ: sale invoices to be used by organizations and individuals in non-tariff areas;

+ 03XKNB: delivery-cum-internal transport documents;

+ 04HGDL: delivery notes for consignments.

- The subsequent 1 (one) character is the natural number 1, 2 or 3, showing the number of sheets of invoice;

- The subsequent 1 (one) character is symbol “/” for spacing;

- The subsequent 3 (three) characters represent the ordinal number of the form of a type of invoice, from 001 to 999.

For invoices being stamps, tickets or cards printed under orders of Tax Branches, it is required to show the first 3 characters for identifying whether such stamps, tickets or cards are value-added tax invoices or sale invoices. The remaining information shall be regulated by Tax Branches according to the management needs, but must not exceed 11 characters.

To be specific:

+ Symbol “01/”: stamps, tickets and cards being value-added tax invoices;

+ Symbol “02/”: stamps, tickets and cards being sale invoices.

b) The serial number of an invoice printed under orders of Tax Branches consists of 8 characters showing the Tax Branch that orders invoice printing; year of order placement; and invoice serial number as determined by the tax office depending on management needs, specifically as follows:

- The first 2 (two) characters show the code of the Tax Branch that orders invoice printing, which are provided in Appendix I.A to this Circular;

- The subsequent 2 (two) characters are two capital letters among 20 letters of the Vietnamese alphabet, including A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, and Y, which show the serial number of invoice as determined by the tax office depending on management needs;

- The subsequent 1 (one) character is symbol “/” for spacing;

- The subsequent 3 (three) characters include the first 2 (two) characters being two Arabic numerals showing the last 2 numerals of the calendar year of order placement and 1 (one) character being letter P showing that the invoice is printed under the order of the Tax Branch. For example: if the year of order placement is 2025 or 2026, these 3 characters will be 25P or 26P, respectively;

- Examples of showing characters of forms of invoices printed under orders of Tax Branches and serial numbers of invoices printed under orders of Tax Branches:

The form symbol “01GTKT3/001”, and the serial number “01AA/25P” are understood as Form No. 001 of value-added tax invoices with 3 sheets printed under orders of the Tax Branch in 2025.

c) Sheets of invoices printed under orders of Tax Branches are the sheets of the same invoice number. Each invoice number has 3 sheets, of which:

- Sheet 1 is for archiving;

- Sheet 2 is handed to the buyer;

- Sheet 3 is for internal use.

Article 6. Application of e-invoices in some other cases

1. Cases involving the sale of goods or provision of services in large quantities, on a frequent basis, requiring time for data reconciliation between the seller (enterprise) and the customer or partner, may issue invoices in accordance with Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP (as amended and supplemented under Point b, Clause 6, Article 1 of Decree No. 70/2025/ND-CP), including derivative products in accordance with the law on credit institutions, securities, commercial laws, and value-added tax law; industrial catering services; services of commodity exchanges; credit information services; passenger transport services by taxi (applicable to customers being enterprises or organizations).

2. Organizations engaged in financial leasing activities that lease assets subject to value-added tax must issue invoices in accordance with regulations.

a) Organizations providing financial leasing of assets subject to value-added tax must possess value-added tax invoices for purchased assets (for domestically purchased assets) or documents evidencing value-added tax payment at the importation stage (for imported assets). When issuing invoices, the total amount of value-added tax on the output value-added tax invoice must match the amount of value-added tax on the input invoice of the financially leased asset (or the tax payment document at the importation stage), and the tax rate shall be marked with the symbol “CTTC”. In cases where the assets purchased for leasing fall under the category of non-taxable goods or services, or where there is no value-added tax invoice or no document evidencing value-added tax payment at the importation stage, the invoice shall not reflect value-added tax.

b) The issuance of invoices for financial leasing activities shall be carried out as follows:

b.1) In cases where the financial leasing organization transfers in full the amount of value-added tax stated on the invoice for the asset purchased for financial leasing to the lessee at one time, then on the value-added tax invoice for the initial payment of the financial leasing service, the financial leasing organization shall specify: Payment for financial leasing service and the input value-added tax of the financially leased asset, or payment of the input value-added tax of the financially leased asset, the goods value shall reflect the value of the financial leasing service (excluding value-added tax of the asset); the tax rate shall be marked with the symbol “CTTC”, the tax amount shall reflect the value of the input value-added tax of the financially leased asset.

b.2) Handling of invoice issuance upon early termination of the financial leasing contract:

b.2.1) Repossession of financially leased asset: In cases where the financial leasing organization and the lessee agree to fully deduct the value-added tax on the financially leased asset, the lessee shall adjust the deducted value-added tax based on the remaining value excluding value-added tax, as determined in the minutes of asset repossession for transfer to the financial leasing organization. The value-added tax invoice must clearly state: the amount of value-added tax to be returned for the repossessed asset; the tax rate indicated with the symbol “CTTC”; the amount of value-added tax calculated on the remaining value excluding value-added tax, as determined in the minutes of asset repossession.

b.2.2) Sale of repossessed asset: When selling the repossessed asset, the financial leasing organization must issue a value-added tax invoice as prescribed and deliver it to the customer.

Article 7. Contents of the value-added tax invoice cum tax refund declaration

1. Invoice contents

a) Section A is designated for the enterprise selling goods eligible for VAT refund to fill out upon selling goods, and includes the following contents:

a.1) Invoice name: VALUE-ADDED TAX INVOICE CUM TAX REFUND DECLARATION;

a.2) Invoice serial number and form symbol;

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

a.4) Customer information: Full name, citizenship, information about the number, issuance date and expiry date of the passport or immigration document;

a.5) Goods information: 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.

The name of goods must clearly state brand name, product code (serial number, model, if any), origin of goods applicable to imported goods, and machine number applicable to mechanical-electronic items.

a.6) Digital signature of the seller, signature of the buyer on the display version of the e-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. This section includes the following contents:

b.1) Serial 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) Time of inspection by customs officer: specify date, month, year;

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

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

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) Payment method: specify the payment amount for each method of payment: in cash or by international card (clearly indicating the card name and card number);

c.4) Time of payment: specify 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 contents specified in Clause 1 of this Article shall be implemented in accordance with Articles 10 and 12 of Decree No. 123/2020/ND-CP (as amended and supplemented under Clauses 7 and 9, Article 1 of Decree No. 70/2025/ND-CP). Provisions on the invoice serial number and invoice form symbol shall be implemented in accordance with the guidance provided in Article 5 of this Circular.

4. The display template of the value-added tax invoice cum tax refund declaration is issued together with this Circular.

Article 8. Shifting to application of e-invoices

1. Taxpayers currently using e-invoices without codes that wish to shift to applying e-invoices with tax offices’ codes shall register for change of e-invoice use information under Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented under Clause 11, Article 1 of the Decree No. 70/2025/ND-CP).

2. A taxpayer using e-invoices without codes as specified in Clause 2, Article 91 of the Law on Tax Administration that is identified as highly prone to tax risks under the Ministry of Finance’s Circular No. 31/2021/TT-BTC of May 17, 2021, providing the application of risks in tax administration, and receives a tax office’s notice (made according to Form No. 01/TB-KTT provided in Appendix IB to Decree No. 70/2025/ND-CP) of the shift to application of e-invoices with tax offices’ codes, shall shift to applying e-invoices with tax offices’ codes. Within 10 (ten) working days after the tax office issues the notice, the taxpayer shall change e-invoice use information (shifting from e-invoices without codes to e-invoices with tax offices’ codes) under Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented under Clause 11, Article 1 of Decree No. 70/2025/ND-CP). After 12 months from the date of shifting to use e-invoices with tax offices’ codes, if wishing to use e-invoices without codes, the taxpayer shall register for change of e-invoice use information under Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented under Clause 11, Article 1 of Decree No. 70/2025/ND-CP), and the tax office shall, in pursuance to Clause 2, Article 91 of the Law on Tax Administration and the Ministry of Finance’s Circular No. 31/2021/TT-BTC, make consideration and approval of disapproval.

Article 9. Criteria for determining taxpayers at high tax risk in e-invoice registration

1. Criteria for determining taxpayers at high tax risk in e-invoice registration

In cases where the result of information verification is accurate, and the taxpayer confirms on the Tax Branch’s e-portal within the prescribed time limit, but the taxpayer shows any of the following signs, the procedures shall be implemented in accordance with Point b, Clause 11, Article 1 of Decree No. 70/2025/ND-CP as follows:

a) Criterion 1: The taxpayer has an owner or legal representative, household business representative, business individual, or owner of a private enterprise who is also the owner or legal representative, household business representative, business individual, or owner of another private enterprise that has been concluded by a competent state management agency to have engaged in invoice fraud or trading, based on the tax office’s database.

b) Criterion 2: The taxpayer has an owner or legal representative, household business representative, business individual, or owner of a private enterprise who is listed as having suspicious transactions as defined under the Law on Anti-Money Laundering.

c) Criterion 3: The taxpayer registers a head office address that lacks specific location information according to administrative boundaries, or is located in an apartment building (excluding buildings permitted for business use as prescribed by law); or has a business location outside the province or city of the taxpayer’s head office or branch.

d) Criterion 4: The taxpayer has a legal representative or owner who simultaneously acts as the legal representative or owner of another taxpayer whose status is “Taxpayer has ceased operations but not yet completed tax identification number termination procedures” or “Taxpayer not operating at the registered address”, or the taxpayer has committed violations of tax, invoice, or document regulations as guided by the Minister of Finance.

dd) Criterion 5: The taxpayer shows other risk signs as determined by the tax office, and has been notified for acknowledgment and explanation.

2. Criteria for determining taxpayers classified as a very high-risk entity based on the taxpayer risk level:

To meet tax administration requirements in each specific period, the Tax Department shall be assigned to stipulate the indicators of the criteria for evaluating and determining taxpayers classified as having a very high tax risk level, based on the assessment of taxpayers in the course of tax administration.

Article 10. Use of documents

Tax Branches shall create and issue tax e-receipts according to Form CTT50 provided in Appendix III to this Circular for use in the collection of agricultural or non-agricultural land use tax from households and individuals.

Article 11. Criteria on organizations providing e-invoice solutions, services on receipt, transmission and storage of invoice data, and other relevant services

1. Criteria on an organization providing e-invoice solutions to sellers and buyers

a) Criteria on subject:

a.1) Such organization must be established under Vietnam’s law and operates in the information technology sector;

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

b) Personnel criterion: Such organization must have at least 5 employees holding a bachelor degree in information technology;

c) Technical criteria: Such organization must have technical infrastructure, information technology equipment and software systems that meet the following requirements:

c.1) Providing solutions for creating, processing and storing data about e-invoices bearing tax offices’ codes, invoices generated from cash registers and e-invoices without codes to sellers and buyers in accordance with the law on invoices, documents and other relevant laws;

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

c.3) Having solutions for backing up, restoring and securing e-invoice data;

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

2. Criteria on an organization providing services on receipt, transmission and storage of e-invoice data

a) Criteria on subject:

a.1) Such organization must be established under Vietnam’s law and have operated in the information technology sector for at least 5 years;

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

b) Financial criterion: 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 5 billion for dealing with risks and compensating for any damage that may arise in the course of service provision;

c) Personnel criterion: Such organization must have at least 20 employees holding a bachelor degree in information technology;

d) Technical criteria: Such organization must have technical infrastructure, information technology equipment and software systems that meet the following requirements:

d.1) Providing solutions for creating, processing and storing data on e-invoices bearing tax offices’ codes in accordance with the law on e-invoices and other relevant laws;

d.2) Having solutions for connecting, receiving, transmitting and storing e-invoice data from/to organizations providing services on e-invoices bearing tax offices’ codes and e-invoices without codes to sellers and buyers; and solutions for connecting, receiving, transmitting and storing e-invoice data from/to tax offices. Information about the process of receiving and transmitting data must be logged for data collation;

d.3) The technical infrastructure system for providing e-invoice services must be 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) Being 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) Having a system for backing up and restoring data;

d.6) Being connected to the General 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 General Department of Taxation shall post information about organizations providing e-invoice solutions and organizations providing services on receipt, transmission and storage of invoice data with tax offices.

a) Posting information about organizations providing e-invoice solutions on the Tax Branch’s e-portal: Organizations providing e-invoice solutions shall send dossiers proving their satisfaction of the criteria specified in Clause 1 of this Article, service documentations and commitments to the General Department of Taxation. Within 10 days after receiving such dossiers, the General Department of Taxation shall post the organizations’ service documentations and commitments on the Tax Branch’s e-portal. 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 General Department of Taxation shall issue a notice and cancel the organization’s information on the Tax Branch’s e-portal.

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

Organizations must meet criteria specified in Clause 2 of this Article shall presents at the General Department of Taxation and connect to transmit e-invoice data to tax offices under Clause 2, Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented under Point c, Clause 11 and Point b, Clause 14, Article 1 of Decree No. 70/2025/ND-CP). The General Department of Taxation shall publicize the list of organizations fully meeting the above-mentioned provisions on the Tax Branch’s e-portal.

Article 12. Implementation provisions     

1. This Circular takes effect from June 1, 2025, and replaces Circular No. 78/2021/TT-BTC dated September 17, 2021, guiding the implementation of a number of articles of the June 13, 2019 Law on Tax Administration and Decree No. 123/2020/ND-CP of October 19, 2020, on invoices and documents.

2. From the effective date of Decree No. 70/2025/ND-CP, the organizations withholding personal income tax must stop their use of electronic personal income tax withholding documents already implemented under previous regulations, and apply electronic personal income tax withholding documents as prescribed in Decree No. 70/2025/ND-CP. In case organizations and individuals using electronic personal income tax withholding documents in accordance with Decree No. 70/2025/ND-CP detect that personal income tax withholding documents are issued incorrectly according to the previous regulations, the new ones shall be issued for replacement of the incorrectly issued ones.

3. E-invoice service providers that have already signed contracts for receipt, transmission and storage of invoice data with the General Department of Taxation before the effective date of this Circular, shall continue to comply with such signed contracts.

4. Business households and business individuals that engage in the direct sale of goods and provision of services to consumers as regulated under Clause 8, Article 1 of Decree No. 70/2025/ND-CP, shall use e-invoices generated from cash registers from the time the tax offices accept the registration for use, including the case of registering for use of e-invoices generated from cash registers with tax offices before June 1, 2025.

5. In case an enterprise engages in the direct sale of goods and provision of services to consumers as regulated under Clause 8, Article 1 of Decree No. 70/2025/ND-CP and has registered for use of e-invoices with the tax office, but the tax office has not yet ensured that such e-invoices are invoices with the tax office’s code or electronic data (including information such as the seller’s name, address, tax identification number; the buyer’s name, address, tax identification number/personal identification number/phone number (if requested by the buyer); name of goods or services, unit price, quantity, payment price (selling price exclusive of value-added tax, value-added tax rate, value-added tax amount, and total payment inclusive of value-added tax in the case of organizations and enterprises making tax payment under the withholding method); the time of invoice issuance; and formatted in accordance with the standard data format of the tax office as prescribed in Article 12 of Decree No. 123/2020/ND-CP (as amended and supplemented under Clause 9, Article 1 of Decree No. 70/2025/ND-CP)), it shall register to use e-invoices generated from cash registers in accordance with regulations.

6. From the time enterprises, organizations, business individuals and households use e-invoices as prescribed in Decree No. 123/2020/ND-CP (amended and supplemented under Decree No. 70/2025/ND-CP) and this Circular, in case of detecting any invoice issued under the Government's Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014, and guiding documents of the Ministry of Finance, which are incorrectly issued, the seller and buyer shall enter into an agreement, specifying the incorrect content, and issue a new e-invoice (with or without the tax office's code) for replacement of the incorrectly issued one. An e-invoice replacing an incorrectly issued invoice must have the phrase “In replacement of invoice Form No. ... serial number ... dated ...”. The seller shall insert a digital signature on the replacing e-invoice (issued according to the Government’s Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP of the Government, and the Ministry of Finance’s guiding documents) and send it to the buyer (for case of using e-invoices without codes) or to the tax office for grant of a code for the replacing e-invoice (for case of using e-invoices bearing tax offices’ codes).

7. Four appendices to this Circular include Appendix I applicable to invoices and receipts printed on order or self-printed (for Appendix I.A - Codes of invoices or receipts issued by Tax Branches: In case of changes resulting from the reorganization of provincial-level administrative boundaries leading to changes in the names or number of Tax Branches, the Ministry of Finance shall issue a written notice regarding the invoice and receipt codes issued by the respective tax offices); Appendix II providing guidance on symbols for electronic personal income tax withholding documents and e-receipts; Appendix III providing guidance on display templates for certain types of invoices/receipts for reference by organizations and enterprises during implementation; Appendix IV providing guidance from the tax office on the notification of continued use of e-invoices and the notification on the use of e-invoices with the tax office’s code on a case-by-case basis.

8. 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.