E-invoicing mandate — Vietnam
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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7/1/2022
Vietnam · between businesses in force
Since 1 July 2022 the obligation has applied nationwide to enterprises, economic organisations, household businesses and sole traders. ⚠ Since 1 July 2026 the legal basis is no longer Decree 123/2020 but Decree 254/2026 under Tax Administration Law 108/2025 — the effective date has stayed the same, the citation has not.
Legal basis: Nghị định 123/2020/NĐ-CP, Điều 59 (ersetzt durch Nghị định 254/2026/NĐ-CP) · Last reviewed: 10/27/2026 -
6/1/2025
Vietnam · to consumers in force
Alongside the invoice comes the till-based e-invoice with a direct connection to the tax authority. It applies to retail, food service, transport, entertainment and hospitality, and to household businesses and sole traders above a turnover threshold.
Household businesses and sole traders from VND 1 billion in annual turnover.
Legal basis: Nghị định 70/2025/NĐ-CP · Last reviewed: 10/27/2026
Platforms and authorities
Hóa đơn điện tử · Cục Thuế · Bộ Tài chính
What Invoiceflair can do — Vietnam
Vietnam: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.