Our July 2018 publication on Tax and Accounting updates in Vietnam covers discussion on upcoming e-invoice changes, along with changes to refunds and exemptions for importing goods. We also look at a selection of recent Official Letters released by Tax and related authorities in this publication.


The Ministry of Finance has submitted a draft Decree on invoicing, with a significant focus on e-invoices, for the Government to review. The draft Decree makes e-invoices compulsory for a large number of taxpayers, and should it be approved it will replace Decrees 51/2010/ND-CP and 04/2014/ND-CP.

Under the draft Decree, e-invoices will generally be required for the following parties:

• Enterprises already using electronic invoices;
• Enterprises established after the effective date of the draft Decree and which do not buy invoices from Tax Offices; and
• Enterprises that are already using paper invoices before the effective date of the draft Decree  (regardless whether the enterprise currently purchases invoices from Tax Offices or uses printed invoices) will be required to convert to e-invoices within 12 months from the effective date of the draft Decree.

However, parties that can continue to use paper invoices include:

• Organisations and individuals operating supermarkets, trade centers, consumer retail outlets, restaurants, hotels, food service outlets and retail pharmacies that connect their retail sales information to the tax office; and
• Enterprises and organisations in other industries which cannot use electronic invoices, which will be able to print invoices under Ministry of Finance approvals.

Categories of E-invoices

There are two categories in the draft Decree: e-invoices with, and e-invoices without, a verification code from the tax authorities.

For more information, click Vietnam Tax Update July 2018 – Domicile


In the toolbar of this website, click on “NEWS” for the drop down menu which includes: