Vietnam

Regulations

E-invoicing requirements in Vietnam

Technical requirements

• Platform - General Department of Taxation

• Format - XML format

• Archival period - Minimum 10 years

‍B2G mandates

• Receiving - All public bodies

• Issuing - All suppliers of public bodies

‍B2B mandates

• Mandatory for all businesses since July 2022

B2C mandates

• E-invoices are permitted from point-of-sale cash registers in certain sectors (e.g., retail, hospitality)