Vietnam: Cases where the seller is required to issue an e-invoice

Pursuant to Clause 7 Article 3 of the Circular No. 26/2015/TT-BTC of the Ministry of Finance of Vietnam:

“... When a buyer of goods or services worth VND 200,000 or more does not take the invoice or provide his/her name, address, and TIN, an invoice shall still be issued and say “người mua không lấy hóa đơn" (“the buyer refuses to take this invoice”) or “người mua không cung cấp tên, địa chỉ, mã số thuế" (“the buyer refuses to provide his/her name, address, TIN”).”

Concurrently, according to Article 18 of the Circular No. 39/2014/TT-BTC of the Ministry of Finance of Vietnam:

“1. It is not required to issue an invoice if the payment for a purchase of goods and services is below VND 200,000, unless the buyer needs the invoice.

2. When selling goods and services without issuing invoices as instructed in Clause 1 of this Article, the seller must make a manifest of retailed goods and services. The manifest must bear the name, TIN, and address of the seller, names, value of goods and services sold, date of the manifest, name and signature of the manifest maker.  If the seller pays tax using credit-invoice method, the manifest must have the item “thuế suất giá trị gia tăng” (VAT rate) and “tiền thuế giá trị gia tăng” (VAT amount). Goods and services sold shall be enumerated in the manifest in chronological order (template 5.6 Appendix 5 enclosed herewith).

3. At the end of each day, the business establishment shall issue a VAT invoice or sale invoice, write the total payment for goods and services sold during the day on the “Total amount” line, keep the copy for the seller, and circulate other copies as prescribed. Write “bán lẻ không giao hóa Đơn” (retail without invoice) in box “Tên, Dịa chỉ người mua” (name and address of buyer).”

Thus, based on the above provisions, there are two cases where it is mandatory to issue an e-invoice, which are:

- Selling goods and services valued at VND 200,000 or more each time;

- Selling goods and services with a value of less than 200,000 VND but the buyer requests to make and deliver invoices.

Duy Thinh

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