Circular No. 32/2025/TT-BTC dated May 31, 2025 on guidance on Law on Tax Administration, Decree No. 123/2020/ND-CP prescribing invoices and records, Decree No. 70/2025/ND-CP on amendments to Decree No. 123/2020/ND-CP
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MINISTRY OF FINANCE OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
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No. 32/2025/TT-BTC |
Hanoi, May 31, 2025 |
CIRCULAR
GUIDANCE ON LAW ON TAX ADMINISTRATION DATED JUNE 13, 2019, AND GOVERNMENT’S DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020 PRESCRIBING INVOICES AND RECORDS, DECREE NO. 70/2025/ND-CP DATED MARCH 20, 2025 ON AMENDMENTS TO DECREE NO. 123/2020/ND-CP
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to the Law on Value-added Tax dated June 03, 2008; Law on amendments to certain articles of the Law on Value-added Tax dated June 19, 2013; Law on amendments to certain articles of the Law on taxation dated November 26, 2014; Law on amendments to certain articles of the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;
Pursuant to the Law No. 56/2024/QH15 dated November 29, 2024 on amendments to Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Penalties for Administrative Violations;
Pursuant to the Law on Value-added Tax dated November 26, 2024;
Pursuant to the Law on Accounting dated November 20, 2015;
Pursuant to the Law on Electronic Transactions dated June 22, 2023;
Pursuant to the Law on Information Technology dated June 29, 2006;
Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records and the Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to some articles of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records;
Pursuant to the Government’s Decree No. 29/2025/ND-CP dated February 24, 2025 on functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam;
At the request of Director of Tax Department;
The Minister of Finance promulgates a Circular on guidance on the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records and the Decree No. 70/2025/ND-CP dated March 20, 2025 on amendments to the Decree No. 123/2020/ND-CP
Article 1. Scope
This Circular provides guidelines for clauses 3, 6, 7, 11, 18, 37 and 38 Article 1 of the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025 and other cases to meet management requirements, including guidelines for issuance of e-invoices for finance leasing activities and transition guidelines.
Article 2. Regulated entities
This Circular applies to the organizations and individuals specified in Article 2 of Decree No. 123/2020/ND-CP and clause 1 Article 1 of the Decree No. 70/2025/ND-CP .
Article 3. Organization of implementation of measures for encouraging consumers to get invoices when buying goods or using services
1. Tax Department shall use an e-invoice database to develop and execute “lucky invoice” programs with regard to e-invoices on which the buyers are also the consumers.
2. Tax Department shall formulate plans for organization, frequency of raffling and prize values of “lucky invoice” programs, include these plans in the e-invoice database and submit them to the Minister of Finance for consideration and approval before the implementation.
Article 4. Authorization to issue e-invoices
a) Good sellers or service providers are allowed to authorize third parties that are eligible to use e-invoices, and are not suspended from use of e-invoices as prescribed in Article 16 of the Decree No. 123/2020/ND-CP (amended by clause 12 Article 1 of the Decree No. 70/2025/ND-CP) to issue e-invoices for their sale of goods or provision of services;
b) The authorization shall be made in writing (either contract or agreement) between the authorizing party and the authorized party;
c) Such authorization must be notified to the tax authority when applying for use of e-invoices.
d) The e-invoice issued by the authorized party is an e-invoice with or without the tax authority’s authentication code but must bear the name, address and TIN of the authorizing party and those of the authorized party;
dd) The authorizing party and the authorized party shall notify such authorization to issue invoices to buyers of goods/services by publishing information thereof on their websites or on mass media. When the authorization expires or is terminated before its expiration date as agreed upon between two parties, the notices of the expiration of authorization or the termination of authorization before its expiration date published on the websites of the authorizing party and the authorized party or on mass media must be canceled;
e) In case invoices to be made out under authorization are e-invoices without the tax authority’s authentication code (hereinafter referred to as “unauthenticated invoices”), the authorizing party shall transmit e-invoice data to their supervisory tax authority directly or through an e-invoice service provider;
g) The authorized party shall issue e-invoices with authorization according to actual demands, agreements made with the authorizing party, and the rules set out in clause 1 of this Article.
h) E-invoices issued by the authorized party must be appropriate to its tax accounting method.
2. Authorization contract or agreement
a) The authorization contract or agreement must include adequate details about the authorizing party and the authorized party (including name, address, TIN or personal ID number, digital certificate), information about the e-invoice issued with authorization (type, form number and reference number of the invoice); purposes of authorization; duration of authorization; methods of payment for invoices issued with authorization (including the responsibility to make payment for the invoiced goods/services);
b) The authorizing party and the authorized party shall retain the authorization contract or agreement, and present them at the request of competent authorities.
3. Notification of authorization to issue e-invoices to tax authorities
a) The authorization is considered as a change in information provided in the application for use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended by point a clause 11 Article 1 of the Decree No. 70/2025/ND-CP). The notification of the authorization to issue e-invoices, including early termination of such authorization as agreed by the parties, to tax authorities shall be made using Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP (amended by clause 2 Article 2 of the Decree No. 70/2025/ND-CP);
b) Details of the authorizing party and the authorized party in the Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP (amended by clause 2 Article 2 of the Decree No. 70/2025/ND-CP) shall be provided as follows:
- In Part 5 “List of digital certificates used”, adequate information about the used digital certificates of both authorizing party and authorized party shall be provided;
- In Column 5 Part 6 “Registration of authorization to issue invoices”, name and TIN or personal ID number of the authorizing party shall be provided.
c) In case good sellers that are household businesses or individual businesses authorize e-commerce platform management organizations to issue e-invoices for sale of goods or provision of services, e-commerce platform management organizations shall notify tax authorities.
Article 5. Form number, reference number and names of copies of an invoice
1. E-invoices
a) Form number of an e-invoice is a digit from 1 to 9 depending on the type of e-invoice:
- 1: Electronic VAT invoice;
- 2: Electronic sales invoice;
- 3: E-invoice for sale of public property;
- 4: E-invoice for sale of national reserve goods;
- 5: Other types of e-invoice, including electronic stamp, ticket, card, receipt or other electronic documents that have other names but have the same contents as an e-invoice as prescribed in the Decree No. 123/2020/ND-CP ;
- 6: Electronic records which are used and managed in the same manner as invoices, including electronic delivery and internal consignment notes, and electronic delivery notes for goods sent to sales agents.
- 7: Electronic commercial invoice;
- 8: VAT invoice integrated with tax/fee/charge receipt
- 9: Sales invoice integrated with tax/fee/charge receipt
b) Reference number of an e-invoice contains 6 characters, including letters and numbers, indicating whether the invoice bears the tax authority’s authentication code or not, year of issuance, and type of e-invoice. 6 characters are as follows:
- The first character: C if the invoice bears a tax authority’s authentication code; K if the invoice does not bear a tax authority’s authentication code;
- The next two characters are the last two digits of the year in which the e-invoice is issued, written in Arabic numerals. Example: 25 if the e-invoice is issued in 2025; 26 if the e-invoice is issued in 2026;
- The next character is either T, D, L, M, N, B, G, H or X depending on the type of e-invoice. To be specific:
+ T: E-invoices registered with tax authorities by enterprises, organizations or household businesses;
+ D: E-invoices used for sale of public property or national reserve goods or special e-invoices that do not have some mandatory contents of the “T” invoices;
+ L: E-invoices issued separately by tax authorities;
+ M: E-invoices generated by cash registers;
+ N: Electronic delivery and internal consignment notes;
+ B: Electronic delivery notes for goods sent to sales agents;
+ G: VAT invoices in the form of electronic stamps, tickets or cards;
+ H: Sales invoices in the form of electronic stamps, tickets or cards.
+ X: Electronic commercial invoices.
- The last two characters shall be decided by the seller to serve their management requirements. If the seller uses different forms of the same type of e-invoice, the last two characters shall be used to differentiate such e-invoice forms. If the seller does not decide the last two characters, YY shall be specified;
- The reference number and form number of an e-invoice shall be written on the upper right corner of the invoice (or a noticeable position);
- Examples:
+ “1C25TAA” - an authenticated VAT invoice issued in 2025 and registered with the tax authority;
+ “2C25TBB” - an authenticated sales invoice issued in 2025 and registered with the tax authority;
+ “1C25LBB” - an authenticated VAT invoice issued in 2025 and issued separately by the tax authority;
+ “1K25TYY” - an unauthenticated VAT invoice issued in 2025 and registered with the tax authority;
+ “1K25DAA” - an unauthenticated VAT invoice issued in 2025 and does not have some mandatory content of those registered with the tax authority;
+ “6K25NAB” - an unauthenticated delivery and internal consignment note issued in 2025 and registered with the tax authority;
+ “6K25BAB” - an unauthenticated delivery note for goods sent to sales agents issued in 2025 and registered with the tax authority;
+ “7K25XAB” – an electronic commercial invoice issued in 2025 and registered with the tax authority.
c) Name, address and TIN (tax identification number) of the authorized party in case the e-invoice is issued with authorization.
2. Tax subdepartment-ordered printed invoices
a) The form number of a tax subdepartment-ordered printed invoice contains 11 characters indicating the name of invoice form, number of copies, ordinal number of invoice form (if there are different forms of the same invoice type). To be specific:
- The first 6 characters indicate the name of invoice type. To be specific:
+ 01GTKT: VAT invoice;
+ 02GTTT: Sales invoice;
+ 07KPTQ: Sales invoice used by the entities in free trade zones;
+ 03XKNB: Delivery and internal consignment note;
+ 04HGDL: Delivery note for goods sent to sales agents.
- The next character is a digit from 1 to 3 depending on the number of copies of the invoice;
- The next character is “/” for separation;
- The next three characters indicate the ordinal number of form of an invoice type, from 001 to 999.
The form number of a tax subdepartment-ordered printed stamp, ticket or card shall contain 03 first characters indicating whether it is VAT invoice or sales invoice. The remaining information shall be specified by the tax subdepartment to meet its management requirements and not exceed 11 characters.
To be specific:
+ 01/: VAT invoice in the form of stamp, ticket or card;
+ 02/: sales invoice in the form of stamp, ticket or card.
b) Reference number of a tax subdepartment-ordered printed invoice contains 08 characters, indicating the name of the tax subdepartment that orders the printing of invoices, year in which such order is placed, and is decided by the tax subdepartment to serve its management. To be specific:
- The first two characters are the code of the tax subdepartment ordering the printing of invoices and determined according to Appendix I.A enclosed herewith;
- The next two characters are two letters in the 20-letter Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y, and decided by the tax authority to serve its management;
- The next character is “/” for separation;
- The next three characters consist of the last two digits of the year in which the invoice printing is ordered by the tax subdepartment, written in Arabic numerals, and the letter P indicating the invoice is printed according to the order of the tax subdepartment. Example: 25P if the invoice printing is ordered by the tax subdepartment in 2025; 26P if the invoice printing is ordered by the tax subdepartment in 2026;
- Examples of form number and reference number of tax subdepartment-ordered printing invoices:
The form number “01GTKT3/001” and the reference number “01AA/25P” indicate the form 001 of a VAT invoice containing 3 copies and printed as ordered by the Tax subdepartment in 2025.
c) Copies of a tax subdepartment-ordered printing invoice are sheets of the invoice of the same reference number. Invoice of a reference number contains 3 copies, including:
- Copy 1: Retained;
- Copy 2: Delivered to the buyer;
- Copy 3: Delivered internally.
Article 6. Use of e-invoices in some cases
1. Goods sold or services provided regularly and in large quantities, and needing time for data checking and verification between sellers or service providers and their clients/partners for which invoices must be issued in accordance with point a clause 4 Article 9 of the Decree No. 123/2020/ND-CP (amended by clause 6 Article 1 of the Decree No. 70/2025/ND-CP) include derivatives according to the law on credit institutions, the law on securities and the commercial law, regulations in the law on value-added tax, industrial catering services, services provided by Mercantile Exchange Of Vietnam, credit information services and taxi services (in case clients are enterprises/organizations).
2. A financial leasing company that leases assets subject to VAT shall issue invoices according to regulations.
a) The financial leasing company that leases assets subject to VAT shall provide input VAT invoices (for assets purchased domestically) or proofs of VAT payment during importation (for imported assets); when invoices are issued, total VAT amount on output VAT invoices must match VAT amount on input VAT invoices for the underlying assets (or proofs of VAT payment during importation), and "CTTC" must be written next to the tax rate. In case where assets purchased for lease are not subject to VAT or VAT invoices or proofs of VAT payment during importation are not available, VAT must not be inscribed on invoices,
b) Invoices in the financial leasing sector must be issued as follows:
b.1) If the financial leasing company transfers all VAT amount on invoices for assets purchased for finance lease to the finance lessee once, on the first VAT invoice for the finance lease agreement, the financial leasing company shall specify the payment for the finance lease service and input VAT on the underlying assets or the payment of input VAT on the underlying assets, the amount equivalent to the finance lease service value (excluding VAT on the underlying assets). Write "CTTC" next to the tax rate. VAT amount shall be the input VAT amount on the underlying assets.
b.2) When a finance lease is terminated before its expiry date, the invoice issuance shall be processed as follows:
b.2.1) Withdrawal of the underlying asset: If the financial leasing company and the finance lessee agree to deduct all of the VAT on the underlying asset, the finance lessee shall adjust the deducted VAT on the remaining VAT-exclusive value according to the asset withdrawal record for transfer to the financial leasing company. The VAT invoice shall specify the returned VAT on the withdrawn asset, the VAT amount on the remaining VAT-exclusive value which is determined according to the asset withdrawal record; write "CTTC" next to the tax rate.
b.2.2) Sale of the withdrawn asset: when selling the withdrawn asset, the financial leasing company shall issue a VAT invoice to the client according to regulations.
Article 7. Content of VAT invoice cum refund claim
1. Content
a) Part A is intended for use by the enterprise selling goods eligible for VAT refund and includes the following contents:
a.1) Name of the invoice: VAT INVOICE CUM REFUND CLAIM;
a.2) Form number, reference number;
a.2) Information on the selling enterprise: name, address and TIN;
a.3) Information on the client: full name, nationality, number, date of issuance, expiry date of passport or a travel document;
a.4) Information on the good: name, unit, quantity, unit price; amount payable exclusive of VAT, VAT rate, total VAT amount calculated by each VAT rate, total VAT payable and total amount payable inclusive of VAT:
Name of the good shall contain brand or symbol (serial number, model (if any), origin (for the imported good), and engine number (for the mechanical or electronic good).
a.5) Digital signature of the seller, signature of the buyer on the display section of the e-invoice;
a.6) Method of payment: the payment must be specified by each payment method, including cash or international card (card name and number).
b) Part B is intended for the information on result of the inspection of VAT invoice cum refund claim, the good, VAT amount refunded to the foreigner, written by the customs authority and includes the following contents:
b.1) Good order;
b.2) Name of the good;
b.3) Quantity;
b.4) VAT amount on the VAT invoice cum refund claim;
b.5) Refunded VAT amount according to regulations;
b.6) Time on which the customs officer conducts inspection: Date, month and year;
b.7) Name and signature of the customs officer
c) Part A is intended for use by the commercial bank that acts as a tax refund agent and includes the following contents:
c.1) Number and date of the flight or trip of the foreigner departing the country;
c.2) Tax amount refunded to the foreigner departing the country;
c.3) Method of payment: the payment must be specified by each payment method, including cash or international card (card name and number);
c.5) Payment time: date, month and year.
2. Letters on the VAT invoice cum refund claim shall be Vietnamese and English, written on the right in parentheses () or immediately below the Vietnamese text and has a font size equal to or smaller than that of the Vietnamese text.
3. Contents specified in clause 1 of this Article shall comply with regulations in Articles 10 and 12 of the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 (amended by clause 7, clause 9 Article 1 of the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025). Form number and reference number shall comply with guidelines specified in Article 5 of this Circular.
4. The form of VAT invoice cum refund claim is issued together with this Circular.
Article 8. Conversion to e-invoices
1. If a taxpayer that is using unauthenticated e-invoices wants to use authenticated e-invoices, it shall follow procedures for modification of information about the use of e-invoice as prescribed in Article 15 of the Decree No. 123/2020/ND-CP (amended by clause 11 Article 1 of the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025.
2. If a taxpayer that is eligible to use unauthenticated e-invoices as prescribed in clause 2 Article 91 of the Law on Tax Administration falls into the case of high tax risk specified in the Circular No. 31/2021/TT-BTC dated May 17, 2021 of the Ministry of Finance and receives a notice (Form No. 01/TB-KTT in Appendix IB enclosed with the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025) of conversion to use authenticated e-invoices, it shall follow procedures for use of authenticated e-invoices as notified. Within 10 working days from the receipt of the tax authority’s notice, the taxpayer shall follow procedures for modification of information about use of e-invoices (conversion from unauthenticated e-invoices to authenticated e-invoices) as prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended by clause 11 Article 1 of the Decree No. 70/2025/ND-CP). After 12 months from the date of conversion to use authenticated e-invoices, if the taxpayer wants to use unauthenticated e-invoices, it shall follow procedures for modification of information about use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended by clause 11 Article 1 of the Decree No. 70/2025/ND-CP), and the tax authority shall consider granting approval or disapproval according to clause 2 Article 91 of the Law on Tax Administration and the Circular No. 31/2021/TT-BTC dated May 17, 2021 of the Ministry of Finance.
3. If enterprises do multiple business activities, they shall apply for use of e-invoices generated by POS cash registers for sale of goods or provision of services to/for consumers (shopping malls; supermarkets; retailers (except automobiles, motorcycles, motorbikes and other motor vehicles); foods and drinks; restaurants; hotels; passenger transport services, road transport support services, arts, entertainment, cinema and other personal services as prescribed in Vietnam Standard Industrial Classification); enterprises may apply for use of authenticated or unauthenticated e-invoices for other business activities.
Article 9. Criteria for identification of taxpayers posing high tax risks upon application for use of e-invoices
1. Criteria for identification of taxpayers posing high tax risks upon application for use of e-invoices
In case the information is matched and the taxpayer gives a verification reply within the prescribed time limit on the administrative procedure information system in the tax sector but the taxpayer falls into one of the following cases, regulations in section c point b clause 11 Article 1 of the Decree No. 70/2025/ND-CP shall apply. To be specific:
a) Criteria 1: The owner or legal representative of the enterprise or organization, representative of household business, individual business or sole proprietor is concurrently the owner or legal representative or representative or sole proprietor of another enterprise or organization or household business, individual business or sole proprietorship that has committed invoice-related frauds or bought/sold invoices on the tax authority's database according to a competent authority's conclusion.
c) Criteria 3: The taxpayer registers a head office without a specific physical business address or a head office located in an apartment (excluding apartments allowed to be used for business purposes according to regulations of law); or its business location is outside of the province/city where the head office/branch is located.
d) Criteria 4: The taxpayer has an owner or legal representative that is concurrently the owner or legal representative of another taxpayer whose status indicates that “the taxpayer has shut down business but not yet completed procedures for TIN invalidation” or “the taxpayer does not carry out business at the registered business location”, the taxpayer commits a violation against regulations on taxes, invoices and records according to guidelines issued by the Minister of Finance.
e) Criteria 5: The taxpayer poses other tax risks determined by the tax authority and is notified for explanation.
2. Criteria for identification of taxpayers found to pose very high tax risks:
In order to meet tax administration requirements in each period, the Tax Department is assigned to issue regulations on criteria to assess and identify taxpayers found to pose very high tax risks on the basis of assessment of taxpayers when performing tax administration tasks.
Article 10. Use of records
2. During the management of taxes, fees and charges as prescribed by the Law on Tax Administration, if an organization wants to use other types of records as prescribed in clause 2 Article 30 of Decree No. 123/2020/ND-CP , it shall submit an application to the Ministry of Finance (via the Tax Department, the Department of Customs) for approval.
Article 11. Eligibility criteria to be satisfied by providers providing e-invoice services and e-invoice data receipt, transmission and storage services, and other relevant services
1. An organization that provides authenticated and unauthenticated e-invoice solutions for sellers and buyers is required to meet the following criteria:
a) Entity:
a1) It is an IT organization established under the law of Vietnam;
a2) Information about e-invoice services is published on its website;
b) Personnel: There are at least 5 employees possessing bachelor’s degree in IT;
c) Technology: There are IT infrastructure and equipment, and software system meeting the following requirements:
c1) It provides solutions for creating, handling and storing data on authenticated and unauthenticated e-invoices, e-invoices generated by POS cash registers for sellers and buyers as prescribed by the Law on E-invoices and relevant laws;
c2) There are solutions for receiving and transmitting e-invoice data from and to service users; solutions for transmitting and receiving e-invoice data to and from tax authorities through the e-invoice data receipt, transmission and storage service provider. Information about data receipt and transmission must be fully recorded to serve verification purposes;
c3) There are solutions for backup, recovery and protection of confidentiality of e-invoice data;
c4) There are records of successful technical testing on solutions for transmission and receipt of e-invoice data with the e-invoice data receipt, transmission and storage service provider.
2. An e-invoice data receipt, transmission and storage service provider is required to meet the following criteria:
a) Entity:
a1) It is an IT organization established under the law of Vietnam, and has been operating in the IT field for at least 05 years;
a2) Information about e-invoice services is published on its website;
b) Finance: it has paid a deposit at a bank lawfully operating in Vietnam or has obtained a guarantee of not less than VND 5 billion from a bank lawfully operating in Vietnam to manage risks and make compensation for any damage that may occur during the service provision;
c) Personnel: There are at least 20 employees possessing bachelor’s degree in IT;
d) Technology: There are IT infrastructure and equipment, and software system meeting the following requirements:
d1) It provides solutions for creating, handling and storing data on authenticated e-invoices in accordance with the Law on E-Invoices and relevant laws;
d2) There are solutions for connecting, receiving, transmitting and storing e-invoice data with organizations providing authenticated and unauthenticated e-invoice services for sellers and buyers; solutions for connecting, receiving, transmitting and storing e-invoice data with tax authorities. Information about data receipt and transmission must be fully recorded to serve verification purposes;
d3) The technical infrastructure system used for providing e-invoice services is operated on both the main data center and backup center. The backup center is located at least 20 km away from the main data center and is ready for use when the main data center encounters problem;
d4) The system must be capable of detecting, giving warning and preventing illegal access and cyberattacks to ensure the confidentiality and integrity of data exchanged between parties;
d5) The system for backing up and recovering data must be available;
d6) It is connected to the Tax Department through a separate channel or MPLS VPN of Layer 3 or equivalent, which consists of 1 main channel and 2 backup channels. Each channel has a minimum bandwidth of 20 Mbps; use an encrypted Web Service or Message Queue (MQ) for connection; use SOAP/TCP to compile, transmit and receive data.
3. The Tax Department shall publish information about providers providing e-invoice solutions and e-invoice data receipt, transmission and storage services with tax authorities.
a) Publish information about e-invoice solution providers on the administrative procedure information system in the tax sector: The e-invoice solution provider shall send an application which includes documents proving its satisfaction of the criteria specified in clause 1 of this Article, description of its services, and commitment to the Tax Department. Within 10 days from the receipt of the application, the Tax Department shall publish the provider’s description of its services and commitment on the administrative procedure information system in the tax sector. The provider shall assume responsibility for its provided documents. During its operation, if the provider is found to provide services against regulations, the Tax Department shall give a notification to the provider and remove the information about the provider published on the administrative procedure information system in the tax sector.
b) Publish information on e-invoice data receipt, transmission and storage service providers with tax authorities:
The provider must meet the criteria specified in clause 2 of this Article and connect with the Tax Department to transfer e-invoice data to tax authorities as prescribed in point c clause 11 and point b clause 14 Article 1 of the Decree No. 70/2025/ND-CP (amending clause 2 Article 15 of the Decree No. 123/2020/ND-CP). The Tax Department shall publish a list of providers fully meeting the above-mentioned regulations on the administrative procedure information system in the tax sector.
Article 12. Effect
1. This Circular takes effect from June, 01 2025 and replaces the Government's Circular No. 78/2021/TT-BTC dated September 17, 2021.
2. From the effective date of the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, organizations deducting personal income tax (PIT) shall stop using electronic PIT deduction proofs issued according to previous regulations and use electronic PIT deduction proofs issued according to regulations in the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025. If electronic PIT deductions proofs issued according to previous regulations are found to be unconformable with the Government’s Decree No. 70/2025/ND-CP , new electronic PIT deductions proofs shall be issued to replace unconformable proofs.
3. If an e-invoice service provider has signed a contract for provision of e-invoice data receipt, transmission and storage services with the General Department of Taxation (the Tax Department from March 01, 2025) before the effective date of this Circular, the signed contract shall remain valid.
4. If a household business or individual business that pays fixed tax has sent an application for use of e-invoices generated by POS cash registers to the tax authority before June 01, 2025, the household business or individual business may continue to use such e-invoices generated by POS cash registers.
5. If enterprises selling goods or providing services directly to consumers (shopping malls; supermarkets; retailers (except automobiles, motorcycles, motorbikes and other motor vehicles); foods and drinks; restaurants; hotels; passenger transport services, road transport support services, arts, entertainment, cinema and other personal services as prescribed in Vietnam Standard Industrial Classification) have applied for use of authenticated or unauthenticated e-invoices for sale of goods or provision of services mentioned above before June 01, 2025, they may switch to using e-invoices generated by POS cash registers according to the Government’s Decree No. 70/2025/ND-CP or continue to use these authenticated or unauthenticated e-invoices.
6. Unused fee and charge receipts made using the Form provided in Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance may continue to be used. After these receipts have been used up, the receipt form provided in the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 or the Government’s Decree No. 70/2025/ND-CP shall be used.
7. Tax authorities may sell their externally-printed invoices as prescribed in the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010 and the Government’s Decree No. 04/2014/ND-CP dated January 17, 2014 to eligible buyers if form numbers and reference numbers of these invoices comply with regulations of this Circular and their contents comply with regulations of Decree No. 123/2020/ND-CP (amended by the Government’s Decree No. 70/2025/ND-CP).
8. Since enterprises, organizations, household and individual businesses use e-invoices as prescribed in the Decree No. 123/2020/ND-CP (amended by the Decree No. 70/2025/ND-CP and this Circular, if any invoice issued according to the Decree No. 51/2010/ND-CP dated May 14, 2010, the Decree No. 04/2014/ND-CP dated January 17, 2014 and guiding documents given by the Ministry of Finance is found erroneous, the seller and the buyer shall enter into an agreement indicating errors and issue a new e-invoice (either authenticated or unauthenticated e-invoice) to replace the erroneous invoice. The replacing invoice shall bear the text “Thay thế cho hóa đơn ký hiệu mẫu số, ký hiệu hóa đơn …số hóa đơn..., ngày... tháng... năm” (“This replaces invoice No. … dated … "). The seller shall add its digital signature on the new invoice which is issued to replace the erroneous one (which is issued according to Decree No. 51/2010/ND-CP , the Decree No. 04/2014/ND-CP and guiding documents given by the Ministry of Finance), and then send it to the buyer (in case of unauthenticated invoices) or send it to the tax authority for its issuance of a new authentication code (in case of authenticated invoices).
9. This Circular is enclosed with 4 Appendixes, including the Appendix I applicable to the externally- or internally-printed invoice or receipt (the Appendix I.A - Authentication code of invoice or receipt issued by tax subdepartment: if there is any change to names or quantity of tax subdepartments due to reorganization of provincial administrative units, the Ministry of Finance shall give a written notification of authentication codes of invoices or receipts issued by tax subdepartments); the Appendix II providing guidelines for symbols on electronic PIT deduction proofs and e-records; the Appendix III providing forms of some types of invoices/receipts for reference; the Appendix IV providing tax authorities’ guidance on notification of continuation in use of e-invoices and use of authenticated e-invoices issued separately.
10. Any difficulties arising in the implementation should be reported to the Ministry of Finance for study and settlement./.
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PP. MINISTER |
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