Vietnam
Live since July 2022
Mandate Overview
The mandate
Vietnam's General Department of Taxation (GDT) operates a centralized e-invoicing system, mandatory for all businesses since July 1, 2022 under Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC. Two clearance models coexist: invoices "with tax authority code" (mã của cơ quan thuế), required for high-risk taxpayers and certain sectors, must be submitted to the GDT for authorization before issuance to the buyer; invoices "without tax authority code" can be issued directly but must still be transmitted to the GDT. From June 1, 2025, businesses with cash-register sales (POS retail, F&B, supermarkets) join a separate mandatory POS-integrated e-invoice regime under Decree 70/2025/ND-CP.
Timeline
Key milestones
Decree 123/2020 publishes the e-invoicing legal framework
Circular 78/2021 sets the technical and procedural requirements
Phase 1 pilot in six provinces (Hanoi, Ho Chi Minh City, Hai Phong, Phu Tho, Binh Dinh, Quang Ninh)
Universal mandate — all businesses nationwide
Decree 70/2025 mandatory POS-integrated e-invoices for cash-register sales
Flowie Coverage
How Flowie supports Vietnam
Flowie generates Vietnam GDT e-Invoice XML payloads ready for tax authority submission; local certification partners are required for digital certificate management, GDT authorization (where required), and POS integration under Decree 70/2025.
FAQ
Common questions
When does GDT e-Invoicing apply to my company?
What format is used?
Ready for Vietnam?
Flowie keeps you compliant, automatically.