Vietnam: What are cases where e-invoices are not required to have full content such as name, address, TIN?

Vietnam: How many types of e-invoices are there?

Pursuant to Clause 2, Article 3 of Decree 123/2020/ND-CP, there are 02 types of e-invoices:

+ authenticated e-invoices are invoices issued with a code by the tax authority before the organization or individual selling goods or providing services sends them to the buyer.

The code of the tax authority on the e-invoice includes a transaction number, which is a unique sequence of numbers generated by the tax authority's system, and a string of characters encrypted by the tax authority based on the seller's information provided on the invoice.

+ unauthenticated e-invoices are invoices issued by organizations selling goods or providing services sent to the buyer without the tax authority's code.

Vietnam: What are cases where e-invoices are not required to have full content such as name, address, TIN? (Image from the Internet)

Vietnam: What are cases where e-invoices are not required to have full content such as name, address, TIN?

According to the regulations in Decree 123/2020/ND-CP, e-invoices must include required contents such as the name, address, TIN of the seller and buyer, quantity, unit price, tax rate, e-signature of the seller and buyer, etc.

However, in certain cases specified in Clause 14, Article 10 of Decree 123/2020/ND-CP, e-invoices do not need to have full content. Below are 10 cases where e-invoices are not required to have full content:

(1) e-invoices do not necessarily require the buyer's e-signature (including cases where e-invoices are issued when selling goods or providing services to customers abroad).

Where the buyer is a business and the buyer and seller have agreed on the buyer meeting technical conditions for digital signing on e-invoices issued by the seller, the e-invoice will bear the digital signature of both the seller and the buyer as agreed by the parties.

(2) For e-invoices issued by the tax authority on a per-occurrence basis, the digital signature of the seller and the buyer is not required.

(3) For e-invoices for sales at supermarkets, shopping centers where the buyer is an individual not conducting business, the invoice does not need to include the buyer’s name, address, or TIN.

For e-invoices for fuel sales to individual non-business customers, it is not necessary to have the invoice name, invoice template number, invoice symbol, invoice number, buyer's name, address, TIN, buyer's e-signature, seller's e-signature, or value-added tax rate.

(4) For e-invoices being stamps, tickets, cards, the invoice does not necessarily require the seller's digital signature (except where stamps, tickets, cards are e-invoices with a tax authority code), the buyer's information (name, address, TIN), tax amount, or value-added tax rate. If e-stamps, tickets, cards have face value, unit, quantity, or unit price details are not required.

(5) For e-documents for air transport services issued through websites and e-commerce systems following international practices for individual non-business buyers, determined as e-invoices, no need to include invoice symbol, invoice sample code, order number of invoices, value-added tax rate, buyer's TIN, buyer’s address, or seller's digital signature.

In case business or non-business organizations purchase air transport services, e-documents for air transport services issued through websites and e-commerce systems, following international practices for individuals from business or non-business organizations, are not recognized as e-invoices. Air transport service businesses must issue e-invoices including all required contents according to regulations for organizations with individuals using air transport services.

(6) For invoices for construction and installation activities, or building to sell with progress payment according to the contract, the unit, quantity, and unit price are not necessarily included.

(7) For internal delivery cum transportation vouchers, the voucher reflects information regarding internal movement orders, the recipient, the issuer, the warehouse dispatch location, and the reception location, along with the means of transportation. Specifically: the buyer’s name indicates the recipient; the buyer’s address indicates the warehouse reception location; the seller’s name indicates the issuer, the seller’s address indicates the warehouse dispatch location, and the means of transportation; it does not indicate tax amount, tax rate, or total payment amount.

Regarding goods dispatched to agency sales vouchers, it shows information like economic contracts, transporters, means of transportation, dispatch warehouse location, reception warehouse location, product name, unit, quantity, unit price, total amount. Specifically: recording the number, date, and year of the economic contract signed between organizations and individuals; the transporter's full name, transport contract (if any), the seller's address indicates the dispatch warehouse location.

(8) Invoices used for Interline payments between airlines formulated according to International Air Transport Association provisions do not necessarily need to include: invoice symbol, invoice type code, buyer’s name, address, TIN, buyer’s digital signature, unit, quantity, or unit price.

(9) Air transport business invoices issued to agents based on reconciled reports between the parties and according to a general listing do not necessarily require showing unit price.

(10) For the activities of construction, installation, production, and provision of products and services by national defense and security enterprises serving military and security operations as per the Government of Vietnam's regulations, the invoice does not necessarily require the unit name; quantity; unit price; goods, services as per contract agreements between parties.

What are regulations on e-invoice form numbers in Vietnam?

The e-invoice template number is specified at Point a, Clause 1, Article 4 of Circular 78/2021/TT-BTC as a character with one natural number, being natural numbers 1, 2, 3, 4, 5, 6 to reflect the type of e-invoice as follows:

- Number 1: Reflects the type of value-added tax e-invoice;

- Number 2: Reflects the type of sales e-invoice;

- Number 3: Reflects the type of public asset sales e-invoice;

- Number 4: Reflects the type of national reserve sales e-invoice;

- Number 5: Reflects other types of e-invoices such as e-stamps, tickets, cards, e-receipts, or other named e-documents that have the same content as e-invoices as prescribed in Decree 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices including internal delivery cum e-transportation slips, goods dispatched to agency sales e-slips.