What is the List of 63 Provinces and Cities in Vietnam from January 1, 2025?

What is the List of 63 Provinces and Cities in Vietnam from January 1, 2025?

From January 1, 2025, Vietnam has 63 provinces and cities, including 6 centrally-governed cities and 57 provinces across the country.

The 6 centrally-governed cities are: the Capital Hanoi, Ho Chi Minh City, Da Nang City, Hai Phong City, Can Tho City, and Hue City.

*Note:

- From January 1, 2025, Thua Thien Hue Province officially became Hue City, becoming the sixth centrally-governed city in our country. (According to Resolution 175/2024/QH15 of 2024)

- Regarding provincial and centrally-governed cities:

+ Phu My City (Ba Ria - Vung Tau Province) officially became a city on March 1, 2025, based on the current district-level town of Phu My. (According to Resolution 1365/NQ-UBTVQH15 of 2025 effective from March 1, 2025)

Below is the list of 63 provinces and cities in Vietnam from January 1, 2025:

The above is the list of 63 provinces and cities in Vietnam from January 1, 2025.

What is the List of 63 Provinces and Cities in Vietnam from January 1, 2025? (Image from the Internet)

Where do businesses issue e-invoices if the address has not been updated with provincial changes due to administrative boundary modification in Vietnam?

Pursuant to Clause 4, Article 10 of Decree 123/2020/ND-CP as follows:

Contents of the invoice

...

4. Name, address, and tax code of the seller

The invoice must display the name, address, and tax code of the seller as recorded on the business registration certificate, branch operation registration certificate, business household registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, or cooperative registration certificate.

...

Therefore, when issuing e-invoices, enterprises must issue invoices with the address recorded on the business registration certificate or other documents such as the taxpayer registration certificate, tax code notification, or investment registration certificate, even if the enterprise has not updated the provincial address due to changes in administrative boundaries.

What is the format of e-invoices in Vietnam?

Based on Article 12 of Decree 123/2020/ND-CP, regulations regarding the format of e-invoices are as follows:

- The format of an electronic invoice is the technical standard that specifies the data type, data length of information fields used for transmission, storage, and display of the electronic invoice. The electronic invoice format uses XML (eXtensible Markup Language), designed to share electronic data between IT systems.

- The electronic invoice format comprises two components: one containing the business data of the electronic invoice and the other containing digital signature data. For e-invoices with codes from tax authorities, there is an additional component containing data related to tax authority codes.

- The General Department of Taxation constructs and publishes the business data component of e-invoices, the digital signature data component, and provides tools to display the contents of e-invoices as per Decree 123/2020/ND-CP.

- Organizations and enterprises selling goods and services, when transferring electronic invoice data to tax authorities directly, must meet the following requirements:

+ Connect with the General Department of Taxation through a leased line or MPLS VPN Layer 3, including one main line and one backup line. Each line must have a minimum bandwidth of 5 Mbps.

+ Use Web Service or Message Queue (MQ) with encryption as a connection method.

+ Use the SOAP protocol to package and transmit data.

- e-invoices must be displayed fully and accurately to ensure no misinterpretation, allowing the buyer to read it through electronic means.