When is the deadline by which electronic invoices for sale of public property must be applied in Vietnam?
When is the deadline by which electronic invoices for sale of public property must be applied in Vietnam?
Based on Article 95 of Decree 151/2017/ND-CP amended by Clause 60 Article 1 of Decree 114/2024/ND-CP, regulations regarding invoices for selling public property are as follows:
Invoices for selling public property
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- e-invoices for selling public property:
a) The e-invoice template for selling public property follows Form No. 08/TSC-HD issued with this Decree.
b) Agencies assigned to handle public property will issue e-invoices through e-invoice service providers (for agencies that are VAT taxpayers with tax codes) or through the portal of the General Department of Taxation (for agencies that are not VAT taxpayers with tax codes), according to the Government of Vietnam's Decree on invoices and documents for the buyer when selling or transferring public property stipulated in Clause 1 of this Article. Agencies assigned to handle public property will issue public asset sale invoices with tax agency codes as per regulations for non-business organizations with commercial transactions; service fee for using e-invoices is not required.
c) The tax agency issues e-invoices with tax agency codes for selling and transferring public property case by case to the agency assigned to handle public property.
d) The issuance, adjustment, cancellation, and reporting status of managing and using e-invoices for selling public property are carried out according to the Government of Vietnam's Decree on invoices and documents.
dd) The mandatory deadline by which electronic invoices for sale of public property must be applied is from January 1, 2025.
- The proceeds from selling assets recorded on the public asset sale invoice do not include value-added tax.
Thus, according to the above regulations, the mandatory deadline by which electronic invoices for sale of public property must be applied is from January 1, 2025.
Which types of public property require e-invoices when being sold or transferred in Vietnam?
Based on Clause 1 Article 95 of Decree 151/2017/ND-CP amended by Clause 60 Article 1 of Decree 114/2024/ND-CP, the types of public property that require e-invoices when sold or transferred include:
- public property at agencies, organizations, units (including state-owned housing).
- Infrastructure assets invested and managed by the State (including the sale or transfer of rights to collect fees from the use of state-invested and managed infrastructure, transfer of rights to exploit state-invested and managed infrastructure).
- public property assigned by the State for enterprise management but not included as state capital in enterprises.
- Assets of projects using state capital.
- Assets in which ownership rights are established for the entire population.
- public property reclaimed pursuant to decisions by competent authorities.
- Materials retrieved from the maintenance, repair, or handling of public property.
When is the deadline by which electronic invoices for sale of public property must be applied in Vietnam? (Image from the Internet)
What are regulations on the issuance of e-invoices for selling public property in Vietnam?
Based on Clause 2 Article 95 of Decree 151/2017/ND-CP amended by Clause 60 Article 1 of Decree 114/2024/ND-CP, the regulations are as follows:
e-invoices for selling public property
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- e-invoices for selling public property:
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c) The tax agency issues e-invoices with tax agency codes for selling and transferring public property case by case to the agency assigned to handle public property.
d) The issuance, adjustment, cancellation, and reporting status of managing and using e-invoices for selling public property are carried out according to the Government of Vietnam's Decree on invoices and documents.
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According to the above regulations, the e-invoice for selling public property is an e-invoice with the tax agency’s code, and the issuance of e-invoices for selling public property is executed according to the Government of Vietnam's Decree on invoices and documents.
Furthermore, based on Article 17 of Decree 123/2020/ND-CP, regulations concerning the issuance of e-invoices with tax agency codes (or e-invoices for selling public property) are as follows:
(1) Issuance of e-invoices with tax agency codes
- Enterprises, economic organizations, other organizations, households, individual businesses that fall under the category specified in Clause 1 Article 14 of Decree 123/2020/ND-CP should access the General Department of Taxation’s e-portal to issue invoices using the account granted during registration to:
+ Issue invoices for selling goods, providing services.
+ Digitally sign the issued invoices and send them for the tax agency to grant the code.
- Enterprises, economic organizations, other organizations, households, and individual businesses utilizing e-invoices with tax agency codes through e-invoice service providers should access the e-information page of the service provider or use the e-invoice software of the unit to:
+ Issue invoices for selling goods, providing services.
+ Digitally sign the issued invoices and send them via the e-invoice service provider for the tax agency to grant the code.
(2) Granting invoice codes
- Invoices granted codes by the tax agency must ensure:
+ Full content of e-invoices as per regulations in Article 10 of Decree 123/2020/ND-CP.
+ Correct format of e-invoices as per regulations in Article 12 of Decree 123/2020/ND-CP.
+ Correct registration information as stipulated in Article 15 of Decree 123/2020/ND-CP.
+ Not under circumstances of suspension of using e-invoices with tax agency codes as per Clause 1 Article 16 of Decree 123/2020/ND-CP.
- The Tax General Department’s invoice coding system automatically grants invoice codes and sends code granting results back to the sender.
(3) Enterprises, economic organizations, other organizations, households, and individual businesses selling goods and providing services are responsible for sending e-invoices with tax agency codes to buyers. The method of sending and receiving invoices is executed according to the agreement between the seller and the buyer, ensuring compliance with the law on e-transactions.


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