Vietnam: Is it required to use a commas to separate the name of ward and the name of district on VAT invoices?

The provisions regarding the item "Name, address, TIN of the seller", and "name, address, TIN of the buyer"  are specified in Point b Clause 7 Article 3 Circular 26/2015/TT-BTC:

With regard to the item “Tên, địa chỉ, mã số thuế của người bán” (name, address, TIN of the seller), “tên, địa chỉ, mã số thuế của người mua” (name, address, TIN of the buyer): The buyer in Vietnam must write the full name or abbreviated name if it can help identify the correct buyer/seller. The TIN must be written correctly.

If the name or address of the buyer is too long, the seller may shorten some common nouns (P instead of Phường (ward), Q instead of Quận (district), TP instead of Thành Phố (city), etc.) as long as the house number, names of the street, ward, district, city, name of the enterprise are written and conformable with business registration or tax registration of the enterprise. 

According to this regulation, the address of the seller and the buyer in Vietnam must be written in full house number, names of the street, ward, district, city, and name of the enterprise are written and conformable with business registration or taxpayer registration of the enterprise.

The above regulation does not require the use of commas to separate the name of ward and the name of district when writing them. Therefore, enterprises in Vietnam can flexibly write in a manner deemed appropriate and the name of ward and the name of district must be fully and accurately written and conformable with business registration or tax registration of the enterprise.

Please adhere to the regulations when entering information on the invoice.

Sincerely!