Circular No. 91/2026/TT-BTC – Electronic Invoices and Electronic Documents

ON ELABORATION OF THE LAW ON TAX ADMINISTRATION AND DECREE NO. 254/2026/ND-CP OF THE GOVERNMENT ON ELABORATION OF AND MEASURES FOR GUIDANCE OF IMPLEMENTATION OF THE LAW ON TAX ADMINISTRATION NO. 108/2025/QH15 ON ELECTRONIC INVOICES AND E-RECORDS

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

Pursuant to Decree No. 254/2026/ND-CP of the Government on elaboration of and measures for guidance of implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and e-records;

Pursuant to Decree No. 29/2025/ND-CP of the Government on the functions, tasks, powers and organizational structure of the Ministry of Finance, amended by Decree No. 166/2025/ND-CP;

At the proposal of the Director of the Tax Department;

The Minister of Finance hereby issues a Circular on elaboration of the Law on Tax Administration and Decree No. 254/2026/ND-CP of the Government on elaboration of and measures for the organization and guidance of implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and eelectronic records (hereinafter referred to as e-invoices and e-records).

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular elaborates clauses 4 and 7 of Article 26 and clauses 3 and 5 of Article 27 of the Law on Tax Administration, including:

a) Registration for use of e-invoices; electronic invoice format; authorization of invoice issuance; processing of issued e-invoices; invoice model symbols, symbols and reference e-invoice samples; conversion of application of e-invoices; criteria for identifying high-risk taxpayers in e-invoice registration; cases of termination and suspension of e-invoice use; measures for encouraging buyers to obtain invoices when purchasing goods and services, and implementation of the reward scheme for consumers who report sellers for failure to issue and deliver e-invoices, funded from the state budget within the annual recurrent expenditure estimates in accordance with the law;

b) Registration for use of e-records; e-record format; processing of issued e-records; record model symbols, symbols and reference e-record samples;

c) Technical and personnel requirements, maintenance of information safety and data security of e-invoice and e-record service providers.

2. This Circular elaborates clauses 1, 3, 5 and 7 of Article 4, points a.2.5, b.1.5 and d of clause 2 of Article 6, clause 8 of Article 8, points a and q of clause 4 of Article 9, clauses 7 and 8 of Article 10, points a.2, a.3 and a.4 of clause 2 of Article 12, points a.1 and a.2 of clause 3 of Article 16, clause 2 of Article 22, point b of clause 3 of Article 29, clause 4 of Article 37, clause 5 of Article 41 and Article 44 of Decree No. 254/2026/ND-CP of the Government, including:

a) Procedures for issuance of on-demand e-invoices;

b) Particulars of a VAT invoice cum tax refund declaration;

c) Cases of transmitting e-invoice and e-record data and detailed transaction databases in prescribed forms, comprising: casino and prize-winning electronic game business activities; transmission of e-invoice data via consolidated e-invoice data reports; consolidated e-receipt data reports; transmission of detailed transaction databases via detailed transaction statements;

d) Provision and lookup of e-invoice information; new registration, supplementation of registration information and revocation of access accounts to the Tax Administration Information System; termination of the use of forms of provision and use of e-invoice information;

dd) Reward amounts, forms, procedures, management and use of reward funding for consumers who report sellers for failure to issue and deliver e-invoices;

e) Procedures for destruction of pre-printed invoices of tax authorities, paper receipts and national reserve goods invoices (paper invoices).

Article 2. Regulated entities

The regulated entities under this Circular are organizations and individuals as prescribed in Article 2 of Decree No. 254/2026/ND-CP.

Chapter II

ELECTRONIC INVOICES

Article 3. Electronic invoice format

1. Electronic invoice format is a technical standard specifying the data types and data lengths of information fields used for the transmission, receipt, storage and display of e-invoices. The electronic invoice format uses Extensible Markup Language (XML), which is designed for sharing electronic data between information technology systems.

2. The electronic invoice format comprises two components: the business data component of the e-invoice and the digital signature element. For authenticated e-invoices, there is an additional component containing data related to the tax authority authentication code.

3. The Tax Department shall develop the business data component of the e-invoice and the method of transmitting and receiving data with the tax authority. For VAT invoices cum tax refund declarations, the Tax Department shall take charge and the Customs Department shall cooperate in developing the business data component for the particulars on the invoice designated for customs authorities and commercial banks acting as tax refund agents. The Tax Department shall publish the business data component of the e-invoice and the method of transmitting and receiving data with the tax administration authority for uniform application; and provide tools for displaying the particulars of e-invoices in accordance with this Circular. The digital signature element shall be governed by the law on electronic transactions.

4. A business organization as prescribed in point b.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP that transmits e-invoice data to the tax authority by direct transmission must satisfy the following requirements:

a) Connect to the Tax Department via a dedicated leased line or MPLS VPN Layer 3 channel, comprising one primary transmission channel and one backup transmission channel. Each transmission channel must have a minimum bandwidth of 5 Mbps;

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

c) Use the SOAP protocol for packaging and transmitting and receiving data.

5. E-invoices must display all particulars of the invoice fully and accurately, ensuring no misinterpretation arises, so that buyers can read them using electronic means.

Article 4. Invoice model symbols, symbols and reference e-invoice samples

1. The invoice model symbol of an e-invoice is a single natural number character from 1 to 9 reflecting the type of e-invoice.

2. The invoice symbol of an e-invoice is a group of six characters comprising both letters and numbers reflecting the invoice symbol of an e-invoice, indicating information on whether the e-invoice is an authenticated e-invoice or an unauthenticated electronic invoice, the year of invoice issuance, and the type of e-invoice used.

3. The name, address and tax identification number of the authorized party in the case of authorized e-invoices.

4. Detailed provisions on invoice model symbols and invoice symbols are set out in Appendix I attached to this Circular.

5. Reference samples for displaying the types of e-invoices prescribed in Appendix V attached to this Circular are provided for the regulated entities prescribed in Article 2 of this Circular for reference during implementation.

6. Cases of transmitting e-invoice and e-record data:

a) Taxpayers as prescribed in point q of clause 4 of Article 9 of Decree No. 254/2026/ND-CP shall transmit data via a consolidated revenue report using Form No. 01/TH-DT in Appendix III attached to this Circular;

b) Taxpayers as prescribed in point a.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP shall transmit e-invoice data via a consolidated e-invoice data report submitted to the tax authority using Form No. 01/TH-HDDT in Appendix III attached to this Circular;

c) Taxpayers as prescribed in point a.2 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP shall transmit the detailed transaction database via a detailed transaction statement using Form No. 01/TTGD in Appendix III attached to this Circular;

d) Organizations collecting electronic taxes, fees and charges, and organizations authorized to issue receipts as prescribed in point b of clause 3 of Article 29 of Decree No. 254/2026/ND-CP shall transmit electronic receipt data via a consolidated e-receipt data report submitted to the tax authority using Form No. 01/TH-BLDT in Appendix III attached to this Circular.

Article 5. Particulars of VAT invoices cum tax refund declarations

1. Invoice particulars

a) Part A, to be completed by the VAT refund retailer upon the sale of goods and shall include the following particulars:

a.1) Invoice name: VAT INVOICE CUM TAX REFUND DECLARATION;

a.2) Invoice symbol and invoice model symbol;

a.3) Information on the VAT refund retailer, comprising: name, address and tax identification number;

a.4) Information on the customer, comprising: full name, nationality, passport number, date of issue and date of expiry of the passport or entry/exit document;

a.5) Information on the goods, comprising: name of goods, unit of measurement, quantity, unit price; amount exclusive of VAT, VAT rate, total VAT amount by each tax rate, total VAT amount, total payment amount inclusive of VAT.

The name of goods shall clearly state: brand, goods symbol (serial number, model (if any)), country of origin applicable to imported goods, and machine number applicable to mechanical and electronic goods;

a.6) Digital signature of the seller and signature of the buyer on the displayed version of the e-invoice.

b) Part B, to be completed by the customs authority to record the results of inspection of a VAT invoice cum tax refund declaration, goods and calculation of the VAT refundable to the foreign national, comprising the following particulars:

b.1) Sequential number of goods;

b.2) Name of goods;

b.3) Quantity;

b.4) VAT amount stated on the VAT invoice cum tax refund declaration;

b.5) VAT amount refundable in accordance with regulations;

b.6) Time of inspection by the customs officer: clearly stating day, month and year;

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

c) Part C, to be completed by the commercial bank acting as tax refund agent, comprising the following particulars:

c.1) Number and date of the foreign national’s departing flight/voyage;

c.2) Tax refund amount for the departing foreign national;

c.3) Form of payment: clearly stating the amount paid by each form of payment: cash or international card (clearly stating the card name and card number);

c.4) Time of payment: clearly stating day, month and year.

2. The text displayed on the VAT invoice cum tax refund declaration shall be in Vietnamese and English, placed to the right in parentheses () or immediately below the Vietnamese text, with font size equal to or smaller than the Vietnamese text.

3. The particulars prescribed in clause 1 of this Article shall be governed by the provisions of Article 10 of Decree No. 254/2026/ND-CP. The particulars on invoice model symbols and invoice symbols shall be governed by Appendix I attached to this Circular.

4. The reference sample for displaying the VAT invoice cum tax refund declaration is set out in Form No. 01/GTGT-TKHT in Appendix V attached to this Circular.

Article 6. Registration and amendment of e-invoice registration information

1. Business organizations, other organizations, household businesses and individual businesses that do not fall within the cases of termination and suspension of e-invoice use as prescribed in Article 8 of this Circular shall register and amend their e-invoice registration information (including registration of e-invoices for sale of public assets and e-invoices for sale of national reserve goods) through e-invoice service providers.

Where authenticated e-invoices with free service charges are used, the tax authority or the agency assigned to administer and dispose of public assets in accordance with the law on management and use of public assets may register for use of e-invoices through the Tax Administration Information System or through authorized e-invoice service providers of the Tax Department.

Where an enterprise is a business organization that transmits e-invoice data by direct transmission to the tax authority, it shall register for use of e-invoices through the Tax Administration Information System or the National Public Service Portal.

Where a foreign organization conducting business or providing services through e-commerce platforms or other digital platforms voluntarily registers to use e-invoices in accordance with this Circular, it shall register for use of e-invoices through the Tax Administration Information System.

Registration information shall be provided in accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this Circular.

The Tax Administration Information System shall send an electronic notification in accordance with Form No. 01/TB-TNDT in Appendix IV attached to this Circular regarding the receipt/non-receipt of the e-invoice/e-record registration/amendment application to the email address registered with the tax authority, and through the e-invoice service provider in the case of business organizations, other organizations, household businesses and individual businesses registering for use of e-invoices through e-invoice service providers or the National Public Service Portal.

2. Where business organizations, other organizations, household businesses and individual businesses register for use of e-invoices:

a) Within one working day from the date of receipt of the registration, the Tax Administration Information System shall automatically cross-check the information (including biometric information in accordance with the regulations on electronic identification and authentication of the Government) of the legal representative, household business representative, individual business or sole proprietorship owner registering for e-invoice use against enterprise registration and tax registration data with the National Population Database or the National Electronic Identity and Authentication System (VNeID). Where the information does not match, the Tax Administration Information System shall automatically send a notification of non-acceptance of e-invoice registration and provide the non-matching fields to the taxpayer on the same working day or no later than the next working day for the taxpayer to correct the declared information. Where the information matches, the Tax Administration Information System shall automatically send a confirmation request to the taxpayer via the email address and phone number of the legal representative, household business representative, individual business or sole proprietorship owner as stated in the tax registration and enterprise registration records. The taxpayer is responsible for responding to the confirmation on the same working day or no later than the next working day; where the taxpayer fails to confirm or the confirmation is unsuccessful within the prescribed time limit, the Tax Administration Information System shall automatically send a notification of non-acceptance of e-invoice registration in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular on the same working day or no later than the next working day. The tax authority shall apply biometric technology in the registration for use of e-invoices in accordance with the law;

b) Where the taxpayer has confirmed within the prescribed time limit on the Tax Administration Information System and the taxpayer does not fall within the following cases: the legal representative, household business representative, individual business or sole proprietorship owner is concurrently the legal representative, household business representative, individual business or sole proprietorship owner of another entity whose TIN status is inactive at the registered business address; the taxpayer has ceased operations but has not completed the procedures for invalidation of the TIN; the taxpayer has temporarily suspended operations but has not fulfilled its tax obligations; the taxpayer has committed violations relating to tax, invoices or records; the taxpayer is high-risk in e-invoice registration as prescribed in Article 7 of this Circular, no later than the next working day, the tax authority shall issue a notification of acceptance of e-invoice registration as prescribed in clause 3 of this Article;

c) Where the cross-check results match, the taxpayer has confirmed on the Tax Administration Information System within the prescribed time limit, but the taxpayer falls within the following cases: the legal representative, household business representative, individual business or sole proprietorship owner is concurrently the legal representative, household business representative, individual business or sole proprietorship owner of another entity with a TIN status; the taxpayer has ceased operations but has not completed the procedures for invalidation of the TIN; the taxpayer has temporarily suspended operations but has not fulfilled its tax obligations; the taxpayer has committed violations relating to tax, invoices or records; the taxpayer is high-risk in e-invoice registration as prescribed in Article 7 of this Circular, then within one working day from the date of receipt of the taxpayer’s e-invoice registration, the tax authority shall issue a notification requesting the taxpayer to submit explanations and additional information and documents in accordance with Form No. 01/TB-BSTT-NNT in Appendix IV attached to this Circular, or the direct supervisory tax authority shall conduct on-site verification of the taxpayer’s actual operations at the registered address in accordance with tax administration law.

The taxpayer shall submit explanations and additional information and documents within three working days from the date of receiving the notification requesting submission of explanations and additional information and documents from the tax authority;

d) Where the tax authority accepts the taxpayer’s explanations and additional information and documents, or where the on-site verification results confirm the taxpayer is operating at the registered address, the direct supervisory tax authority shall issue a notification of acceptance of the taxpayer’s e-invoice registration. Where the taxpayer fails to submit explanations or fails to explain the information within the prescribed time limit, or where the on-site verification results confirm the taxpayer is not operating at the registered address, no later than the next working day the tax authority shall issue a notification of non-acceptance of the taxpayer’s e-invoice registration, clearly stating the reasons, as prescribed in clause 3 of this Article.

3. The tax authority is responsible for sending an electronic notification in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular through the e-invoice service provider or directly to business organizations, other organizations, household businesses and individual businesses regarding the acceptance or non-acceptance of e-invoice registration.

For business organizations registering to transmit e-invoice data by direct transmission to the tax authority as prescribed in point b.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP that have been issued a notification of acceptance of e-invoice registration in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular but have not yet cooperated with the Tax Department on technical infrastructure configuration, connectivity testing and data transmission and receipt, no later than five working days from the date the tax authority sends the notification in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular, the organization must prepare adequate technical infrastructure and notify the Tax Department to cooperate on connection. Connectivity and data transmission testing shall be conducted within ten working days from the date the Tax Department receives the request from the business organization. Where the connectivity and data transmission testing is successful, the business organization shall transmit e-invoice data by direct transmission to the tax authority as prescribed in point b.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP. Where, after five working days from the date the tax authority sends the notification in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular, the business organization fails to notify the Tax Department to cooperate on connection, or the connectivity and data transmission testing is unsuccessful, the business organization shall amend its e-invoice registration in accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this Circular and transmit data through the e-invoice data transmission service provider.

4. Where there are changes to the registered e-invoice information, except in cases of termination and suspension of e-invoice use as prescribed in Article 8 of this Circular, the procedure shall be as follows:

a) Business organizations, other organizations, household businesses and individual businesses shall amend the registration information in accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this Circular through the Tax Administration Information System or through the e-invoice service provider. The procedures shall be carried out in accordance with point a of clause 2 of this Article;

b) Where the parent company needs to access data of its branches and dependent units, it shall notify the tax authority directly managing the parent company in accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this Circular.

5. On a monthly basis, the direct supervisory tax authority shall review taxpayers using authenticated e-invoices with free service charges and send a notification in accordance with Form No. 01/TB-KTT in Appendix IV attached to this Circular to notify such taxpayers of the conversion to using authenticated e-invoices through e-invoice service providers and to amend their authenticated e-invoice registration information as prescribed in clause 4 of this Article.

6. For cases where unauthenticated electronic invoices are applied, the direct supervisory tax authority shall periodically conduct reviews to send a notification in accordance with Form No. 01/TB-KTT in Appendix IV attached to this Circular where such taxpayers are required to convert to using authenticated e-invoices, for the purposes of registering for use of authenticated e-invoices as prescribed in this Article.

Article 7. Criteria for identifying high-risk taxpayers in e-invoice registration

Where the cross-check results prescribed in point a of clause 2 of Article 6 of this Circular match, the taxpayer has confirmed on the Tax Administration Information System within the prescribed time limit, but the taxpayer exhibits one of the following indicators, the provisions of point c of clause 2 of Article 6 of this Circular shall apply:

1. The taxpayer has an owner or legal representative, household business representative, individual business or sole proprietorship owner who is concurrently the owner or legal representative, household business representative, individual business or sole proprietorship owner who has been found by a competent state management authority to have committed fraud or purchased and sold invoices on the basis of the tax authority’s database.

2. The taxpayer has an owner or legal representative, household business representative, individual business or sole proprietorship owner who appears on the list of suspicious transactions in accordance with the Law on Prevention and Control of Money Laundering.

3. The taxpayer has registered its principal office address without a specific address within the administrative boundary, or at a residential apartment (excluding apartments or areas of residential buildings permitted for business use in accordance with the law), except in the case of individual businesses.

4. The taxpayer has a legal representative or owner who is concurrently the legal representative or owner of another taxpayer with a TIN status of inactive at the registered address but whose procedures for TIN invalidation have not yet been completed, or not operating at the registered address, or the taxpayer has committed violations relating to tax, invoices or records as prescribed in Circular No. 94/2026/TT-BTC of the Minister of Finance on compliance management and risk management in tax administration.

5. The taxpayer exhibits other risk indicators identified by the tax authority in accordance with Circular No. 94/2026/TT-BTC and has been notified and provided the opportunity to submit explanations.

Article 8. Cases of termination and suspension of e-invoice use

1. Business organizations, other organizations, household businesses and individual businesses falling within the following cases shall terminate and suspend the use of authenticated e-invoices; terminate and suspend the use of unauthenticated electronic invoices; terminate and suspend the use of e-invoices generated by cash registers:

a) Business organizations, other organizations, household businesses and individual businesses that have had their TIN invalidated;

b) Business organizations, other organizations, household businesses and individual businesses that the tax authority has verified and notified as not operating at their registered address;

c) Business organizations, other organizations, household businesses and individual businesses that have temporarily suspended business;

d) Business organizations, other organizations, household businesses and individual businesses that have received a tax authority decision on suspension of e-invoice use as a tax debt enforcement measure;

dd) Cases where the use of e-invoices to sell smuggled goods, prohibited goods, counterfeit goods or goods infringing intellectual property rights has been detected by competent authorities and reported to the tax authority;

e) Cases where fictitious invoicing for goods or services has been detected, prosecuted by competent authorities and reported to the tax authority; or where the police, procuracy or court has issued a written request to the tax authority to suspend the e-invoice use of the relevant organizations or individuals;

g) Cases where business registration authorities or competent state agencies require enterprises to temporarily suspend business in conditional business lines upon discovering that the enterprise does not satisfy the required business conditions, or where competent authorities have detected and reported to the tax authority that the taxpayer has committed violations of tax and invoice laws;

h) Business organizations, other organizations, household businesses and individual businesses currently using e-invoices generated by cash registers that change their business lines such that they no longer satisfy the conditions for using e-invoices generated by cash registers as prescribed in point c of clause 1 of Article 6 of Decree No. 254/2026/ND-CP shall be subject to a notification of suspension of the use of e-invoices generated by cash registers; suspension of e-invoice use issued by the tax authority in accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this Circular;

i) Where household businesses and individual businesses were issued a TIN prior to July 1, 2025, but their tax registration information does not match the personal information stored in the National Population Database or is incomplete, the tax authority shall require the household business or individual business to supplement the information within ten working days. After this period, where the household business or individual business has not done so, the tax authority shall suspend the use of e-invoices of the household business or individual business;

k) During the course of inspection, where the tax authority determines that the taxpayer has committed tax evasion, that the taxpayer was established to engage in the illegal purchase, sale or use of e-invoices, or that e-invoices have been illegally used for tax evasion purposes as determined in accordance with regulations, the tax authority shall issue a notification of termination of e-invoice use; the taxpayer shall be subject to penalties in accordance with the law following the procedures prescribed in point c of clause 2 of this Article;

l) Where the taxpayer falls within the high-risk category for tax and invoicing in accordance with Circular No. 94/2026/TT-BTC, the tax authority shall apply the suspension of invoice use as a tax debt enforcement measure as prescribed in point d of clause 2 of this Article.

2. Procedures for termination of e-invoice use:

a) The Tax Administration Information System shall cease receiving e-invoices and shall not send a notification of termination of e-invoice use for taxpayers falling within the cases prescribed in points a, b, c, d and i of clause 1 of this Article, from the date the organization or individual has their TIN invalidated, or temporarily suspends business, or from the date the tax authority issues a notification that the taxpayer is not operating at the registered address, or issues a tax debt enforcement decision, or from the date the prescribed time limit for the household business or individual business to supplement the information upon request by the tax authority expires;

b) The Tax Administration Information System shall send an electronic notification of termination of e-invoice use and termination of use of e-invoices generated by cash registers in accordance with Form No. 01/TB-NSD in Appendix IV attached to this Circular, and shall cease receiving e-invoices and e-invoices generated by cash registers for taxpayers falling within the cases prescribed in point h of clause 1 of this Article, upon receiving a notification from the competent state authority regarding the temporary suspension of business or a written notification from the taxpayer regarding temporary suspension of invoice use;

c) The head of the direct supervisory tax authority shall issue an electronic notification of termination of e-invoice use in accordance with Form No. 01/TB-NSD in Appendix IV attached to this Circular to taxpayers falling within the cases prescribed in point e of clause 1 of this Article from the date the tax authority receives the notification from the competent authority; and to taxpayers falling within the cases prescribed in point k of clause 1 of this Article.

d) The head of the direct supervisory tax authority shall send an electronic notification to taxpayers falling within the cases prescribed in points dd and g of clause 1 of this Article within one working day after receiving the notification from the competent authority sent to the tax authority, or immediately upon determining that the taxpayer falls within the high-risk category as prescribed in point l of clause 1 of this Article, or in the cases requiring submission of explanations and additional information and documents as prescribed in point c of clause 2 of Article 6 of this Circular, requesting the taxpayer to submit explanations or additional information and documents relating to the use of e-invoices. During the period of submitting explanations and additional information and documents, the taxpayer shall use on-demand e-invoices in accordance with clause 2 of Article 6 of Decree No. 254/2026/ND-CP:

d.1) The taxpayer shall submit explanations or additional information and documents within three working days from the date the tax authority sends the electronic notification.

The taxpayer may appear at the tax authority to explain in person, or submit explanations and additional information and documents in writing or by electronic means.

d.2) The taxpayer shall continue to use e-invoices or submit further explanations, in specific:

d.2.1) Where the taxpayer has submitted complete explanations or additional information and documents and has demonstrated that the e-invoices have been used in accordance with the law, the taxpayer may continue to use e-invoices;

d.2.2) Where the taxpayer has submitted explanations or additional information and documents but has failed to demonstrate that the e-invoices have been used in accordance with the law, the tax authority shall on the same working day send a second notification requesting the taxpayer to submit further explanations and additional information and documents. The taxpayer shall submit further explanations or additional information and documents within three working days from the date the tax authority sends the second electronic notification;

d.2.3) Where the taxpayer has submitted explanations or additional information and documents in response to the second notification but has still failed to demonstrate that the e-invoices have been used in accordance with the law, the tax authority shall issue a notification of termination of invoice use in accordance with Form No. 01/TB-NSD in Appendix IV attached to this Circular and take action in accordance with regulations.

d.3) Where the taxpayer fails to submit explanations or additional information and documents within the prescribed time limit, the tax authority shall issue a notification of termination of the use of authenticated e-invoices or termination of the use of unauthenticated electronic invoices in accordance with Form No. 01/TB-NSD in Appendix IV attached to this Circular and take action in accordance with regulations;

dd) Where a taxpayer falling within the cases of termination and suspension of e-invoice use as prescribed in clause 1 of this Article has authorized invoice issuance, the tax authority shall send a notification of termination and suspension of e-invoice use to both the taxpayer and the authorized party.

3. Business organizations, other organizations, household businesses and individual businesses prescribed in clause 1 of this Article may resume the use of e-invoices after notifying the tax authority of the resumption of business, or after the tax authority has reinstated the TIN, or after the tax authority has issued a decision on termination of the enforcement decision on tax administration by the measure of suspension of invoice use, or after an inspection confirms the taxpayer is no longer in the high-risk category, or upon notification from the competent authority.

Article 9. Authorization of invoice issuance

1. Principles of authorization of invoice issuance:

a) A seller of goods or provider of services may authorize a third party that is an entity eligible to use e-invoices to issue e-invoices for the activities of selling goods and providing services. The seller and the authorized party must not fall within the cases of termination and suspension of e-invoice use as prescribed in Article 8 of this Circular for the purposes of issuing e-invoices for the activities of selling goods and providing services;

b) The authorization must be established in writing (by contract or agreement) between the authorizing party and the authorized party, except in cases of sale of assets subject to enforcement by enforcement agencies;

c) The authorization must be notified to the tax authority at the time of registration for use of e-invoices;

d) E-invoices issued by the authorized party shall be authenticated or unauthenticated (including e-invoices generated by cash registers) and must state the name, address and TIN of the authorizing party and the name, address and TIN of the authorized party;

dd) The authorizing party and the authorized party are responsible for posting on their respective websites or on the interface of the shop, the platform’s system, or publicly announcing through mass media, so that buyers of goods and services are aware of the authorization of invoice issuance. Upon expiry of the authorization period or early termination of the authorization agreement between the parties, the authorizing party and the authorized party shall remove the postings and announcements on their respective websites or publicly announce through mass media the expiry or early termination of the authorization;

e) Where the authorized invoice is an unauthenticated electronic invoice, the authorizing party and the authorized party shall agree on the transmission of e-invoice data to the direct supervisory tax authority, or through a service provider to transmit e-invoice data to the direct supervisory tax authority;

g) The authorized party is responsible for issuing authorized e-invoices in accordance with the actual transactions, in accordance with the agreement with the authorizing party and in compliance with the principles of clause 1 of this Article;

h) E-invoices issued by the authorized party must be consistent with the VAT calculation method of the authorizing party.

2. Authorization agreement:

a) The authorization agreement must fully state the information on the authorizing party and the authorized party (name, address, TIN or personal identification number, digital certificate); information on the authorized e-invoice (type of invoice, invoice symbol, invoice model symbol); purpose of authorization; authorization period; method of payment for the authorized invoice (clearly stating the responsibilities for payment for goods and services on the authorized invoice);

b) The authorizing party and the authorized party are responsible for retaining the authorization documents and presenting them upon request by competent authorities.

3. Notification to the tax authority on the authorization of invoice issuance:

a) The authorization shall be deemed an amendment of e-invoice registration information as prescribed in Article 6 of this Circular. The authorizing party and the authorized party shall use Form No. 01/DKTD-HDDT in Appendix III attached to this Circular to notify the tax authority of the authorization of invoice issuance, including cases of early termination of the authorization agreement between the parties;

b) The authorizing party shall fill in the information of the authorized party, except in cases of sale of assets subject to enforcement by enforcement agencies and point c of this clause; the authorized party shall fill in the information of the authorizing party in Form No. 01/DKTD-HDDT in Appendix III attached to this Circular as follows:

b.1) For the authorizing party and the authorized party in Part 5 “List of digital certificates in use”, complete information on the digital certificates of both parties shall be provided;

b.2) For the authorized party in column 5 of Part 6 “Registration of authorization of invoice issuance”, the name and TIN or personal identification number of the authorizing party shall be provided;

c) Where a seller of goods or provider of services is a household business or individual business authorizing a business organization as a third party to issue e-invoices for the activities of selling goods and providing services, the household business or individual business is responsible for providing the authorized party with information, comprising: name, address and TIN, and confirming that they are subject to the application of e-invoices as prescribed in Article 6 of Decree No. 254/2026/ND-CP. The business organization shall notify the tax authority of the list of household businesses and individual businesses granting authorization in accordance with Form No. 01/DKTD-HDDT in Appendix III attached to this Circular.

Article 10. Processing of issued e-invoices

1. Where an issued e-invoice is found to contain errors (including authenticated e-invoices and unauthenticated electronic invoices whose data has been transmitted to the tax authority), the seller shall process the invoice as follows:

a) Where the errors relate to particulars such as name, address, amount in words or other particulars but do not relate to: TIN, amount stated on the invoice, tax rate, tax amount or goods stated on the invoice, the seller shall notify the buyer of the errors in the issued invoice and is not required to issue a new invoice. The seller shall notify the tax authority of the e-invoice issued in error in accordance with Form No. 04/SS-HDDT in Appendix III attached to this Circular;

b) Where an e-invoice has been issued in error in respect of: TIN; name of goods, goods on the invoice that do not conform to specifications or quality; amount stated on the invoice; tax rate; tax amount or other mandatory particulars (except in the cases prescribed in point a of this clause), the seller may choose to issue an adjustment invoice or replacement invoice as follows:

b.1) The seller issues an adjustment e-invoice for the invoice issued in error:

The adjustment e-invoice for the invoice issued in error must contain the line “Adjustment for invoice Model No…. Symbol… No…. dated…”;

b.2) The seller issues a new e-invoice to replace the invoice issued in error:

The new replacement e-invoice for the invoice issued in error must contain the line “Replacement for invoice Model No…. Symbol… No…. dated…”.

The seller shall affix a digital signature on the new adjustment or replacement e-invoice and then send it to the buyer (in the case of unauthenticated electronic invoices) or send it to the tax authority for the tax authority to authenticate the new e-invoice and send it to the buyer (in the case of authenticated e-invoices).

Where in the same month the seller has issued invoices in error with the same information on the buyer, goods name, unit price, quantity and tax rate on multiple invoices of the same buyer in the same month, the seller may issue one adjustment or replacement invoice for multiple e-invoices issued in error in the same month, attaching a list of the e-invoices issued in error in accordance with Form No. 01/BK-DCTT in Appendix III attached to this Circular.

Prior to issuing an adjustment or replacement invoice for an e-invoice issued in error as prescribed in point b of clause 1 of this Article: where the buyer is a business organization, other organization, household business or individual business, the seller and buyer must enter into a written agreement clearly stating the incorrect particulars; where the buyer is an individual, the seller must notify the buyer or post a notice on the seller’s website (if any). The seller shall retain the written agreement at the unit and present it upon request by the tax authority or competent state authority.

The seller is not required to enter into a written agreement in the following cases: transmission of e-invoice data via a consolidated e-invoice data report as prescribed in point a.1 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP; transmission of a detailed transaction database via a detailed transaction statement as prescribed in point a.2 of clause 3 of Article 16 of Decree No. 254/2026/ND-CP; trading activities on e-commerce platforms or other digital platforms;

c) Where the e-invoice issued in error is an e-invoice generated by a cash register or an e-invoice for the sale of goods that are assets required to be registered for ownership and use rights, the seller shall issue a replacement invoice for the invoice issued in error, except in the cases prescribed in point c.2 of clause 5 of this Article;

d) For the aviation sector, an invoice for refund or exchange of air transport documents shall be deemed an adjustment invoice without the need to include the information “Adjustment increase/decrease for invoice Model No…. Symbol… dated…”. Aviation enterprises are permitted to issue their own invoices for cases of refund or exchange of air transport documents issued by agents;

dd) Where an e-invoice has been issued in error and the seller has submitted a consolidated e-invoice data report, the seller shall send the adjustment or replacement information directly on the consolidated e-invoice data report for subsequent periods without sending a notification of the e-invoice issued in error in accordance with Form No. 04/SS-HDDT in Appendix III attached to this Circular to the tax authority;

e) Where the e-invoice data in the consolidated e-invoice data report already submitted to the tax authority is missing or incorrect, the seller shall submit a supplementary consolidated e-invoice data report. The adjustment of invoice data on the consolidated e-invoice data report must include the following information: invoice model symbol, invoice symbol for cases of adjustment of invoice data on the consolidated e-invoice data report, and invoice number in column 18 “related invoice information” in Form No. 01/TH-HDDT in Appendix III attached to this Circular (except in cases where e-invoices are not required to have all the information on invoice model symbol, invoice symbol and invoice number as prescribed in item 9 of the Appendix attached to Decree No. 254/2026/ND-CP, and adjustment or replacement invoices falling within the cases of attaching a list of e-invoices issued in error in accordance with Form No. 01/BK-DCTT in Appendix III attached to this Circular).

2. Where the detailed transaction database submitted via the detailed transaction statement already sent to the tax authority is missing or incorrect, the seller shall submit a supplementary detailed transaction statement.

3. Where the tax authority detects an authenticated e-invoice or unauthenticated electronic invoice issued in error, the tax authority shall notify the seller in accordance with Form No. 01/TB-RSDT in Appendix IV attached to this Circular for the seller to check the incorrect particulars.

The seller is responsible for reviewing the errors in accordance with the tax authority’s notification and issuing adjustment or replacement invoices as prescribed in clause 1 of this Article.

4. Where the seller acts in accordance with point a of clause 1 of this Article, the Tax Administration Information System shall automatically send a notification of receipt in accordance with Form No. 01/TB-SSDT in Appendix IV attached to this Circular.

5. Processing of issued e-invoices in certain cases as follows:

a) For e-invoices issued when selling goods or providing services that contain no errors, but where actual payment or settlement results in changes to the value or quantity on the basis of conclusions of competent state authorities in accordance with relevant law, the seller shall issue a new e-invoice for the difference upon settlement reflecting the actual business transaction (negative figures for decreases, positive figures for increases, consistent with the actual circumstances), specifically in the following cases:

a.1) Adjustment of the settlement value of an investment project upon changes to unit prices or quantities; adjustment of the selling price in accordance with sector-specific law;

a.2) Adjustment of the value or quantity on the basis of conclusions of competent state authorities in accordance with relevant law;

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

b) Where a trade discount is based on the quantity or revenue of goods or services, the trade discount amount for goods and services already sold shall be adjusted on the invoice for goods and services of the last purchase or the next period, provided that the trade discount amount does not exceed the value of goods and services stated on the invoice of the last purchase or the next period, or an adjustment invoice shall be issued together with a list of the invoice numbers requiring adjustment, the adjustment amount and tax amount. The list shall be retained at the unit and presented upon request by the tax authority or competent state authority;

c) Processing of e-invoices in cases of return of goods or services:

c.1) In the case of return of goods: Where the buyer returns all or part of the goods (including cases of exchange of goods that changes the value of the goods purchased), the seller shall issue an adjustment invoice, except where the parties have agreed that the buyer shall issue an invoice upon return of goods, in which case the buyer shall issue an e-invoice to the seller; the seller and buyer shall fulfill their tax obligations in accordance with regulations when selling goods;

c.2) In the case of goods that are assets required to be registered for the right of use or ownership in accordance with the law and that have been registered in the buyer’s name, upon return of goods in compliance with relevant law, where the buyer is an entity using e-invoices, the buyer shall issue a return invoice to the seller;

c.3) For cases of refund or reduction of insurance premiums, reduction of insurance brokerage fees and other amounts reducing revenue as prescribed in the law on insurance business: On the basis of the issued invoice, the seller shall issue an adjustment invoice to the insurance customer, regardless of whether payment has been made. The invoice shall clearly state the amount of insurance premium refunded or reduced and the reasons for the refund or reduction. Where the seller and buyer have agreed to enter into a written agreement prior to issuing the adjustment invoice, the minutes or written agreement shall be retained together with the insurance premium collection invoice at the enterprise and presented upon request by the tax authority or competent state authority.

For cases where insurance premiums have not yet been collected but the insurance enterprise has issued invoices in accordance with regulations, the insurance enterprise shall base itself on data on uncollected insurance premiums to issue a consolidated adjustment invoice for uncollected premiums of the preceding month, together with a list of invoice numbers, amounts and tax adjustments.

For the cases prescribed in points c.1, c.2 and c.3 of clause 5 of this Article, the seller and buyer must have complete records and documents relating to the return of goods or services and must present them upon request by the tax authority or competent state authority;

c.4) Where the seller has issued an invoice upon receipt of advance payment prior to providing services or has issued an invoice collecting payment for real estate business activities, construction of infrastructure, construction of houses for sale or transfer, and the transaction is subsequently cancelled or partially cancelled, the seller shall issue an adjustment e-invoice for the issued e-invoice as prescribed in point c.1 of clause 5 of this Article.

d) Where a credit institution or non-cash payment service provider (hereinafter referred to as payment service provider) conducting banking activities or providing non-cash payment services has issued a service fee collection invoice and a service fee refund transaction subsequently arises, the payment service provider shall issue an adjustment invoice; the invoice is not required to contain the information “Adjustment for invoice No…. Model No…. Symbol… dated…”. Where the seller and buyer have agreed to enter into a written agreement prior to issuing the adjustment invoice, the minutes or written agreement shall be retained together with the service collection invoice at the enterprise and presented upon request;

dd) For cases where customers use prepaid mobile telecommunications cards to pay for services accepted for payment by prepaid mobile telecommunications cards in accordance with the law, and where the telecommunications enterprise has issued a VAT invoice in accordance with regulations upon sale of the card or completion of service provision, the telecommunications enterprise shall base itself on the data in the list (comprising: the mobile subscriber number using the card to pay for services, the pre-tax value of the card used for payment and the corresponding VAT) to issue an adjustment invoice;

e) In the case of sale of natural gas in the Vietnamese market where the price stated in the gas purchase and sale contract is denominated in a freely convertible foreign currency in compliance with relevant law and the gas contract, invoiced and paid in Vietnamese Dong, and where an e-invoice has been issued without errors but the actual payment results in a change in value due to conversion into Vietnamese Dong, the seller shall issue an adjustment invoice for the above-mentioned difference.

6. Application of adjustment and replacement invoices:

a) Where an e-invoice has been issued in error and the seller has processed it by adjustment or replacement as prescribed in this Article, and the invoice is subsequently found to contain further errors, all subsequent processing shall be carried out in the same manner as applied in the first instance;

b) Where an e-invoice issued without an invoice model symbol, invoice symbol or invoice number is found to contain errors, the seller shall only issue an adjustment invoice;

c) For value particulars on adjustment invoices, upward adjustments (positive figures) and downward adjustments (negative figures) must be made consistent with the actual adjustment;

d) Adjustment invoices for the cases prescribed in clause 5 of this Article shall be declared by the seller in the period in which the adjustment invoice arises, and declared by the buyer in the period in which the adjustment invoice is received.

7. Where an on-demand e-invoice requires an adjustment or replacement invoice to be issued, the business organization, other organization, household business or individual business shall submit an application for issuance of an authenticated e-invoice in accordance with Form No. 06/DN-PSDT in Appendix III attached to this Circular to the tax authority for the issuance of an adjustment or replacement e-invoice for the issued invoice. The issuance of adjustment or replacement invoices shall be carried out as prescribed in Article 10 of this Circular, and the payment of tax and other amounts payable to the state budget calculated on the incremental revenue on the invoice shall be made in accordance with tax administration law.

Article 11. Conversion of application of e-invoices

1. A taxpayer currently using unauthenticated electronic invoices who wishes to convert to using authenticated e-invoices shall amend the e-invoice registration information as prescribed in Article 6 of this Circular.

2. A taxpayer subject to the use of unauthenticated electronic invoices as prescribed in point b of clause 1 of Article 6 of Decree No. 254/2026/ND-CP who falls within the high-risk category for tax in accordance with Circular No. 94/2026/TT-BTC and has been notified by the tax authority in accordance with Form No. 01/TB-KTT in Appendix IV attached to this Circular to convert to using authenticated e-invoices shall convert to authenticated e-invoices. Within ten working days from the date of the tax authority’s notification, the taxpayer must amend the e-invoice registration information (converting from unauthenticated electronic invoices to authenticated e-invoices) as prescribed in Article 6 of this Circular. After 12 months from the date of conversion to authenticated e-invoices, a taxpayer wishing to use unauthenticated electronic invoices shall amend the e-invoice registration information as prescribed in Article 6 of this Circular; the tax authority shall base itself on Article 6 of Decree No. 254/2026/ND-CP and Circular No. 94/2026/TT-BTC to consider accepting or refusing the request.

Article 12. Technical and personnel requirements, maintenance of information safety and data security of e-invoice and e-record service providers

1. Eligibility criteria for e-invoice solution providers for sellers and buyers:

a) As to the subject:

a.1) Must be an organization operating in the field of information technology established in accordance with Vietnamese law;

a.2) Information on the e-invoice service must be publicly disclosed on the organization’s website.

b) As to personnel: Must have at least five staff members holding university degrees in information technology;

c) As to technical requirements: Must have technical infrastructure, information technology equipment and software systems satisfying the following requirements:

c.1) Provide solutions for the initiation, processing and storage of e-invoice and e-record data for sellers and buyers in accordance with the law on invoices, records and other relevant law;

c.2) Have solutions for the receipt and transmission of e-invoice and e-record data with service users; and solutions for the transmission and receipt of e-invoice and e-record data with the tax authority through the e-invoice data transmission service provider. Information on the receipt and transmission process must be logged for reconciliation purposes;

c.3) Have solutions for the backup, recovery and security of e-invoice and e-record data;

c.4) Have technical testing result documents confirming successful connectivity and data transmission testing for e-invoice and e-record solutions with the e-invoice data transmission service provider.

2. Eligibility criteria for e-invoice data transmission service providers:

a) As to the subject:

a.1) Must be an organization established in accordance with Vietnamese law, with at least five years of operations in the field of information technology;

a.2) Information on the e-invoice and e-record service must be publicly disclosed on the organization’s website.

b) As to financial requirements: Must have a deposit at a bank legally operating in Vietnam or a bank guarantee from a bank legally operating in Vietnam with a value of not less than five billion Vietnamese Dong to resolve risks and compensate for damages that may arise in the course of service provision;

c) As to personnel: Must have at least 20 staff members holding university degrees in information technology;

d) As to technical requirements: Must have technical infrastructure, information technology equipment and software systems satisfying the following requirements:

d.1) Provide solutions for the initiation, processing and storage of authenticated e-invoice data, e-invoice data generated by cash registers and unauthenticated electronic invoice data for sellers and buyers, and e-record data in accordance with the law on invoices, records and other relevant law;

d.2) Have solutions for the connection, receipt, transmission and storage of e-invoice data with e-invoice solution providers for sellers and buyers, and e-records; and solutions for the connection, receipt, transmission and storage of e-invoice and e-record data with the tax authority. Information on the receipt and transmission process must be logged for reconciliation purposes;

d.3) The technical infrastructure system for providing e-invoice and e-record services must be operated on a primary data center environment and a backup data center environment. The backup data center must be located at least 20 kilometers from the primary data center and must be operational when the primary system encounters a failure;

d.4) The system must be capable of detecting, alerting and blocking unauthorized access and cyberattacks to protect the confidentiality and integrity of data exchanged between the parties;

d.5) Have a data backup and recovery system;

d.6) Connect to the Tax Department via a dedicated leased line or MPLS VPN Layer 3 channel or equivalent, comprising one primary transmission channel and two backup transmission channels. Each transmission channel must have a minimum bandwidth of 20 Mbps; use Web Service or encrypted Queue as the connection method; use the SOAP/TCP protocol for packaging and transmitting and receiving data.

3. The Tax Department shall publish the information of e-invoice solution providers and e-invoice data transmission service providers:

a) Publicly publish information of e-invoice solution providers on the Tax Department’s website: E-invoice solution providers shall submit documentation demonstrating compliance with the eligibility criteria prescribed in clause 1 of this Article, a service description document and a commitment statement to the Tax Department. Within ten days from the date of receipt of the documentation, the Tax Department shall publicly publish the service description document and the organization’s commitment on the Tax Department’s website. Organizations shall bear responsibility for the documentation submitted. During the course of operations, where it is found that the service provider is not in compliance with regulations, the Tax Department shall notify and remove the organization’s public information from the Tax Department’s website;

b) Publish information of e-invoice data transmission service providers:

Organizations must satisfy the eligibility criteria prescribed in clause 2 of this Article and connect to the Tax Department to transmit e-invoice data to the tax authority as prescribed in clause 3 of Article 6 of this Circular. The Tax Department shall publicly publish the list of organizations satisfying all of the above requirements on the Tax Department’s website.

Article 13. Measures for encouraging buyers to obtain invoices when purchasing goods and services

1. Sellers of goods and providers of services, e-invoice service providers and tax authorities shall use the e-invoice database to implement measures for encouraging buyers to obtain invoices when purchasing goods and services.

2. Tax authorities shall implement measures for encouraging buyers to obtain invoices when purchasing goods and services, aimed at attracting, promoting and building the habit of obtaining invoices when consuming, including:

a) Organizing monthly and year-end lucky invoice programs for e-invoices where the buyer is a consumer, with cash prizes;

b) Other incentive measures.

3. The funding for implementing the incentive measures prescribed in clause 2 of this Article shall not exceed VND 150 billion per year.

4. The Director of the Tax Department shall develop plans for the organization and prize values of the lucky invoice program on the basis of the e-invoice database and other incentive measures.

5. The state budget shall prioritize the provision of annual funding for implementing measures for encouraging buyers to obtain invoices when purchasing goods and services, from the non-autonomous administrative management expenditure estimates of the tax authority in accordance with regulations.

6. The preparation, execution, management, use, accounting, settlement and carry-over of funding shall be carried out in accordance with the law on finance, the state budget and relevant regulatory and guidance documents.

Article 14. Reward amounts, forms, procedures, management and use of reward funding for consumers who report sellers for failure to issue and deliver invoices

1. Procedures and authority for considering rewards:

a) The tax authority shall receive information reported by consumers, and classify it for inspection and verification;

b) The application for reward shall comprise: documents and evidence of the violation in accordance with Article 41 of Decree No. 254/2026/ND-CP; inspection conclusions or administrative penalty decisions on invoices issued by the competent authority; information on the individual proposed for reward; other relevant documents (if any);

c) On the basis of the application prescribed in point b of this clause, the tax authority shall issue a reward decision for individuals providing information that satisfies the conditions prescribed in clause 1 of Article 41 of Decree No. 254/2026/ND-CP.

2. Tax authorities of all levels are responsible for reviewing and preparing reward applications for cases within their management scope and issuing reward decisions on the basis of inspection conclusions or administrative penalty decisions on invoices already issued.

3. The Director of the Tax Department is responsible for providing guidance on the organization of receipt and processing of information provided by individuals; reviewing and preparing reward applications in accordance with regulations; reward amounts, management and use of funding for proper purposes and in accordance with prescribed entitlements and norms; and ensuring transparency and openness in the disbursement of rewards.

Article 15. Procedures for issuance of on-demand authenticated e-invoices

1. Business organizations, other organizations, household businesses and individual businesses falling within the cases eligible for issuance of on-demand authenticated e-invoices shall proceed as follows:

a) Submit an application for issuance of an authenticated e-invoice in accordance with Form No. 06/DN-PSDT in Appendix III attached to this Circular and access the Tax Administration Information System to issue an e-invoice;

b) Where the taxpayer falls within the cases eligible for issuance of on-demand sales invoices as prescribed in point a of clause 2 of Article 6 of Decree No. 254/2026/ND-CP, the taxpayer must pay in full the tax arising on the invoice for which issuance is requested in accordance with the law on VAT, personal income tax, corporate income tax or other amounts payable in accordance with tax administration law and other applicable taxes and charges (if any);

c) Where the taxpayer falls within the cases eligible for issuance of on-demand VAT invoices as prescribed in point b of clause 2 of Article 6 of Decree No. 254/2026/ND-CP, the taxpayer must pay the VAT amount on the VAT invoice on a per-transaction basis or other amounts payable in accordance with tax administration law;

d) Where the taxpayer falls within the cases eligible for issuance of authenticated e-invoices for the sale of public assets as prescribed in point c of clause 2 of Article 6 of Decree No. 254/2026/ND-CP, the taxpayer is not required to declare and pay the tax arising on the invoice for which issuance is requested;

dd) After the business organization, other organization, household business or individual business has paid the tax in full or other amounts payable (if any), no later than the next working day the tax authority shall authenticate the e-invoice.

Business organizations, other organizations, household businesses and individual businesses shall be solely responsible for the accuracy of the particulars on on-demand e-invoices authenticated by the tax authority;

e) Business organizations, other organizations, household businesses and individual businesses shall file tax returns in accordance with tax administration law.

2. Identification of the tax authority issuing on-demand authenticated e-invoices:

a) For organizations and enterprises: The direct supervisory tax authority or the tax authority where the business activities of selling goods and providing services arise;

b) For household businesses and individual businesses:

b.1) Household businesses and individual businesses with fixed business locations, including e-commerce businesses with multiple business locations (shops) operating within the same province or city or across different provinces or cities, shall submit applications for issuance of on-demand authenticated e-invoices to the direct supervisory tax authority of the principal office of the household business or individual business, determined as the address stated on the business registration certificate for household businesses or on the tax registration declaration for individual businesses;

b.2) Household businesses and individual businesses without fixed business locations shall submit applications for issuance of on-demand authenticated e-invoices to the tax authority managing the locality where the household business or individual business resides: current place of residence, temporary place of residence or permanent place of residence.

Article 16. Procedures for destruction of pre-printed invoices of tax authorities, paper receipts and national reserve goods invoices (paper invoices)

The tax authority shall carry out the destruction of receipts and invoices printed by the tax authority that have been issued but not yet sold and are no longer in use. The Tax Department is responsible for providing guidance on the destruction process for receipts printed by the tax authority. Where organizations and units using paper invoices for the sale of national reserve goods, or organizations collecting fees and charges, carry out the destruction of paper invoices and paper receipts, they shall send a notice of destruction results for invoices and receipts in accordance with Form No. 02/HUY-HDBLG in Appendix III attached to this Circular to the direct supervisory tax authority, no later than five working days from the date of carrying out the destruction of the paper invoices (including paper invoices for the sale of national reserve goods) and paper receipts, and shall retain them at the unit.

Chapter III

PROVISIONS ON E-RECORDS

Article 17. Registration for use of e-records

1. Organizations and individuals withholding personal income tax, and organizations collecting taxes, fees and charges, prior to using e-records as prescribed in clause 1 of Article 22 of Decree No. 254/2026/ND-CP, shall register for use through the Tax Administration Information System, the Customs Department Electronic Information Portal or e-invoice service providers. For taxes, fees and charges on exported and imported goods, registration for use shall be made through the Customs Department Electronic Information Portal.

Where organizations and individuals paying income fall within the cases eligible for free service charges as prescribed in Article 28 of Decree No. 254/2026/ND-CP, they may choose to register for use of e-records through the Tax Administration Information System or through authorized e-invoice service providers of the Tax Department.

Registration information shall be provided in accordance with Form No. 01/DKTD-CTDT in Appendix III attached to this Circular.

The Tax Administration Information System and the Customs Department Electronic Information Portal shall send a notification in accordance with Form No. 01/TB-TNDT in Appendix IV attached to this Circular regarding the receipt of the registration for use of e-records to the email address registered with the tax administration authority, and through the e-invoice service provider in the case of registration for use of e-records through an e-invoice service provider.

2. Within one working day from the date of receipt of the registration for use of e-records, the tax administration authority is responsible for sending an electronic notification in accordance with Form No. 01/TB-DKDT in Appendix IV attached to this Circular through the e-invoice service provider and directly to the organization or individual withholding tax, and to organizations collecting fees and charges, regarding the acceptance or non-acceptance of registration for use of e-records.

3. Where there are changes to the registered information for use of e-records, organizations and individuals prescribed in clause 1 of this Article shall amend the information and resubmit it to the tax administration authority in accordance with Form No. 01/DKTD-CTDT in Appendix III attached to this Circular through the Tax Administration Information System, the Customs Department Electronic Information Portal or through an e-invoice service provider. The Tax Administration Information System and the Customs Department Electronic Information Portal shall receive the registration amendment form and the tax administration authority shall proceed in accordance with clause 2 of this Article.

Article 18. E-record format

1. The types of records prescribed in Article 22 of Decree No. 254/2026/ND-CP must comply with the following format:

a) The e-record format uses Extensible Markup Language (XML), which is designed for sharing electronic data between information technology systems;

b) The e-record format comprises two components: the business data component of the e-record and the digital signature element;

c) The Tax Department and the Customs Department shall develop and publish the business data component of the e-record and provide tools for displaying the particulars of e-records in accordance with this Circular. The digital signature element shall be governed by the law on electronic transactions.

2. E-records must display all particulars of the record fully and accurately, ensuring no misinterpretation arises, so that users can read them using electronic means.

Article 19. E-record model symbols and symbols

1. Records in the field of tax administration, fees and charges of the tax administration authority comprise: tax deduction records and receipts.

2. Detailed provisions on e-record model symbols and symbols shall be governed by Appendix II attached to this Circular.

3. The Provincial/Municipal Tax Department shall initiate electronic tax receipt Form CTT50 in Appendix V attached to this Circular for use in the collection of agricultural land use tax and non-agricultural land use tax for household families and individuals.

Article 20. Processing of issued e-records

1. Where errors relate to particulars on the record such as name, address, amount in words or other particulars, but do not relate to the TIN or amount stated on the record, the organization issuing the e-record shall notify the recipient of the e-record of the errors in the issued record and is not required to issue a new record. The organization issuing the e-record shall notify the tax authority of the record issued in error in accordance with Form No. 04/SS-CTDT in Appendix III attached to this Circular.

2. In cases of e-records issued in error other than those prescribed in clause 1 of this Article, the organization issuing the e-record shall issue a replacement e-record for the record issued in error.

Chapter IV

LOOKUP, PROVISION AND USE OF E-INVOICE INFORMATION

Article 21. Provision and lookup of e-invoice information

1. The e-invoice information provided shall comprise the particulars of e-invoices as prescribed in Article 10 of Decree No. 254/2026/ND-CP and the status of the e-invoice.

2. E-invoice information shall be provided by the tax authority in written or electronic data form.

Article 22. New registration, supplementation of registration information and revocation of access accounts to the Tax Administration Information System for access and use of e-invoice information

1. The registration contact point of the information-using party shall send one written request to the Tax Department or the Provincial/Municipal Tax Department to apply for new registration, supplementation of information or revocation of an account in accordance with Form No. 01/CCTT-DK in Appendix III attached to this Circular.

2. Within no more than two working days from the date of receipt of the written request, the Tax Department or the Provincial/Municipal Tax Department shall issue a new account, supplement the account information or revoke the account and notify the information-using party in writing. Where the account registration or extension of the account validity period is not accepted, the reasons must be clearly stated.

New accounts registered for individual users shall be notified by email.

3. The validity period of access accounts to the Tax Administration Information System for new registrations and supplementation of information shall be 12 months, or as requested by the information-using party but not exceeding 12 months from the date the Tax Department or the Provincial/Municipal Tax Department sends the written notification of the registration result to the information-using party. Thirty days prior to the expiry of the account validity period, the Tax Administration Information System shall automatically send an expiry warning notification to the information-using party. Where the information-using party does not change its information, does not violate connection regulations and wishes to continue to access the system, renewal shall be performed automatically through electronic means authenticated by the digital signature of the information-using party on the System. Each renewal period shall not exceed 12 months.

Article 23. Termination of the use of forms of provision and use of e-invoice information

1. The Tax Department and the Provincial/Municipal Tax Department shall revoke access accounts to the Tax Administration Information System in the following cases:

a) Upon request by the registration contact point of the information-using party;

b) The validity period has expired;

c) The access account to the Tax Administration Information System has not been used to look up information for six consecutive months;

d) Cases of use of e-invoice information for purposes inconsistent with the operational activities in accordance with the functions and duties of the information-using party, or in violation of the law on protection of state secrets, are detected.

2. No later than five working days prior to the official date of termination of the use of forms of provision and use of e-invoice and e-record information by the information-using party (except where the registration contact point of the information-using party has submitted a written request), the Tax Department and the Provincial/Municipal Tax Department shall send an electronic notification to the information-using party regarding the termination of the use of forms of provision and use of e-invoice and e-record information.

Chapter V

IMPLEMENTATION PROVISIONS

Article 24. Transitional provisions

1. Where an e-invoice service provider has signed a contract with the Tax Department (prior to March 1, 2025, with the General Department of Taxation) for the provision of e-invoice data receipt, transmission and storage services prior to the date this Circular comes into force, such contract shall continue to be performed in accordance with the signed contract.

2. From the time business organizations, other organizations, household businesses and individual businesses use e-invoices in accordance with Decree No. 254/2026/ND-CP and this Circular, where invoices issued in accordance with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and guidance documents of the Ministry of Finance are found to have been issued in error, the seller and buyer must enter into a written agreement clearly stating the incorrect particulars and issue a new e-invoice (authenticated e-invoice or unauthenticated electronic invoice) as a replacement for the invoice issued in error, and update all information on the replaced invoice. The replacement e-invoice for the invoice issued in error must contain the line “Replacement for invoice Model No…. Symbol… No…. dated…”. The seller shall affix a digital signature on the new replacement e-invoice for the invoice issued in error (invoice issued in accordance with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and guidance documents of the Ministry of Finance) and send it to the buyer (in the case of unauthenticated electronic invoices), or the seller shall send it to the tax authority for the tax authority to authenticate the replacement e-invoice (in the case of authenticated e-invoices). For invoices issued in accordance with Decree No. 123/2020/ND-CP, Decree No. 70/2025/ND-CP and Circular No. 32/2025/TT-BTC, adjustments or replacements shall be made in accordance with regulations.

Article 25. Entry into force

1. This Circular comes into force as of July 1, 2026.

2. From the date this Circular comes into force, Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Minister of Finance guiding the implementation of certain articles of 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 records, and Decree No. 70/2025/ND-CP dated March 20, 2025 amending certain articles of Decree No. 123/2020/ND-CP shall cease to be in force.

3. This Circular comprises five Appendices; Appendices I through IV are mandatory and Appendix V is for reference only (non-mandatory).

4. During implementation, where any difficulties arise, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.

PP. MINISTER
DEPUTY MINISTER




Cao Anh Tuan