Vietnam: Shall an e-invoice be issued to a customer without a tax identification number?

Vietnam: Shall an e-invoice be issued to a customer without a tax identification number?

Based on the provisions stipulated at point b, clause 5, Article 10 of Decree 123/2020/ND-CP regarding the contents of the invoice as follows:

Contents of the invoice

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5. Name, address, tax identification number of the buyer

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b) In cases where the buyer does not have a tax identification number, the invoice does not need to display the buyer's tax identification number. In certain cases of selling goods and providing specific services to individuals as consumers stipulated in clause 14 of this Article, the invoice does not need to display the buyer's name, address. In case of selling goods, providing services to foreign customers visiting Vietnam, the information about the buyer's address can be replaced with information about the customer's passport number or immigration documents and nationality.

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Thus, in cases where the customer is an individual without a tax identification number, businesses can issue e-invoices to the customer without including tax identification information.

In cases of selling goods or providing services to foreign customers visiting Vietnam, information regarding the customer's address can be replaced with information about the customer's passport number or immigration documents and nationality.

Vietnam: Shall an e-invoice be issued to a customer without a tax identification number? (Image from the Internet)

Vietnam: Are e-invoices not required to have full details?

In certain cases involving the sale of goods, and provision of specific services to individuals as per clause 14, Article 10 of Decree 123/2020/ND-CP as follows, when issuing e-invoices, it is not necessary to display the buyer's name and address:

(1) On e-invoices, it is not mandatory to have the buyer's e-signature (including cases where e-invoices are created when selling goods or providing services to customers abroad).

If the buyer is a business entity and the buyer and seller agree that the buyer will meet technical conditions to sign digitally or electronically on the e-invoice created by the seller, then the e-invoice will have the digital signature or e-signature of both the seller and the buyer according to the agreement between them.

(2) For e-invoices issued by tax authorities for each arising instance, it is not necessary to have the digital signature of the seller and the buyer.

(3) For e-invoices for sales at supermarkets and shopping centers where the buyer is an individual not engaged in business activities, the invoice does not need to have the buyer's name, address, and tax identification number.

For e-invoices for fuel sales to individuals not engaged in business activities, it is not necessary to have details such as invoice name, invoice template sign, invoice code, invoice number; buyer's name, address, tax identification number; e-signature of the buyer; digital signature, e-signature of the seller, or value-added tax rate.

(4) For e-invoices that are stamps, tickets, or cards, it is not necessary to include the seller's digital signature (except when the stamp, ticket, or card is an e-invoice coded by the tax authority), buyer's details (name, address, tax identification number), tax amount, and value-added tax rate. If the e-stamp, ticket, or card has a predefined face value, then it is not necessary to have unit of measure, quantity, or unit price.

(5) For e-documents related to air transport services issued via websites and e-commerce systems established per international practices for non-business individual buyers identified as e-invoices, there is no need to include the invoice code, invoice template code, invoice serial number, value-added tax rate, tax identification number, or buyer’s address, seller’s digital signature.

In cases where a business organization or non-business organization purchases air transport services, e-documents of air transport services issued through websites and e-commerce systems established per international practices for the individuals of the business organization or non-business organization are not considered e-invoices. Air transport service businesses must issue e-invoices with full content as regulated and provide these to the organization having individuals use the air transport services.

(6) For invoices related to construction, installation activities; activities of selling houses with payment by progress as per the contract, it is not necessary to include unit of measure, quantity, or unit price on the invoice.

(7) For Internal Stock Transfer Slips cum Transportation Slips, the slip should show information related to internal transfer orders, recipients, issuers, warehouse locations for issuance and receipt, and means of transportation. Specifically: the buyer's name represents the recipient, the buyer's address represents the warehouse receipt location; the seller's name represents the issuer, the seller's address represents the warehouse issuance location and means of transportation; taxes, tax rates, total payment amount should not be included.

For Agent Consignment Dispatch Notes, the slip should display information such as economic contracts, transporters, transportation means, warehouse dispatch location, warehouse receipt location, product name, unit of measure, quantity, unit price, and total amount. Specifically: record the number, date, month, and year of the economic contract signed between organizations and individuals; full name of the transporter, transportation contract (if any), and the seller’s address representing the warehouse dispatch location.

(8) Invoices used for Interline payments between airlines established per the regulations of the International Air Transport Association do not necessarily need items: invoice code, invoice template code, buyer's name, address, tax identification number, buyer's digital signature, unit of measure, quantity, and unit price.

(9) Invoices issued by air transport businesses to agents are generated based on verified reports between the two parties and summary statements; therefore, it is not necessary to include unit prices on the invoice.

(10) For activities involving construction, installation, production, or provision of products or services by defense and security enterprises serving national defense and security activities as stipulated by the Government of Vietnam, the invoice does not necessarily need to include unit of measure, quantity, unit price; parts of goods and services are recorded as providing goods and services under contracts signed between the parties.

What is the structure of the tax identification number in Vietnam under Circular 86?

Based on clause 1, Article 5 of Circular 105/2020/TT-BTC, the tax identification number is structured as follows:

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

In which:

- The first two digits N1N2 are the region number of the tax identification number.

- The seven digits N3N4N5N6N7N8N9 follow a specified structure, increasing gradually between 0000001 and 9999999.

- The tenth digit N10 is the check digit.

- The three digits N11N12N13 are serial numbers from 001 to 999.

- The hyphen (-) is the character used to separate the first 10-digit group from the last 3-digit group.