How many digits can an invoice number have at most?

Based on Clause 3, Article 10 of Decree 123/2020/ND-CP (Effective from July 1, 2022), regulations on invoice numbers are as follows:

- The invoice number is the sequence number shown on the invoice when the seller issues the invoice. The invoice number is recorded using Arabic numerals with a maximum of 8 digits, starting from number 1 on January 1 or the starting date of invoice usage and ending on December 31 each year with a maximum of up to 99,999,999. Invoices are issued sequentially from smallest to largest number within the same invoice symbol and invoice sample symbol. For invoices printed by the tax authorities, the invoice numbers are pre-printed on the invoices, and buyers of the invoices can use them until they run out from the time of purchase.

In cases where a business organization has multiple sales locations or multiple locations simultaneously using the same type of electronic invoice with the same symbol via a random retrieval method from an electronic invoice issuance system, the invoices are issued sequentially from the smallest to the largest number based on the time the seller digitally signs the invoice.

- In cases where the invoice number is not issued according to the above principle, the electronic invoice issuance system must ensure the principle of increasing over time. Each invoice number must be issued and used only once, with a maximum of 8 digits.

Thus, the invoice number is recorded using Arabic numerals with a maximum of 8 digits, starting from number 1 on January 1 or the starting date of invoice usage and ending on December 31 each year with a maximum of up to 99,999,999.

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