Vietnam: Mandatory contents on invoices from July 01, 2022

According to Article 10 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, contents of invoices include:

1. Name, reference number and form number of the invoice

2. Names of copies of tax authority-ordered printed invoices shall comply with regulations of the Ministry of Finance

3. Invoice number

4. The seller’s name, address and TIN

5. The buyer’s name, address and TIN

6. The name, unit, quantity, unit price, amount payable exclusive of VAT, VAT rate, total VAT amount calculated by each VAT rate, total VAT payable and total amount payable inclusive of VAT

7. Signatures of the buyer and the seller

8. The issuance date of the invoice shall comply with the provisions in Article 9 hereof and be written in "ngày, tháng, năm” (day/month/year) format of the calendar year

9. The date of the digital signature on an e-invoice is the date on which the seller or buyer adds his/her digital signature to that e-invoice and expressed in "ngày, tháng, năm” (day/month/year) format of the calendar year. If the date of a digital signature on an issued e-invoice is different from the issuance date of the e-invoice, the tax declaration date shall be the issuance date of that e-invoice

10. The tax authority’s authentication codes on authenticated e-invoices shall comply with the provisions in Clause 2 Article 3 hereof.

11. Fees and charges payable to state budget, discounts and sales promotions (if any) shall comply with the provisions in Point e Clause 6 of this Article and relevant contents (if any).

12. Name and TIN of the invoice printing service provider shall be specified in tax authority-ordered printed invoices.

13. Text, numbers and currencies on invoices

14. Other contents of invoices: Enterprises, organizations, household or individual businesses may add their logos, brands, trademarks or photos to the invoices. Depending on characters or nature of each transaction and management requirements, the invoice may contain information about the sale contract, delivery order, customer code and other information.

15. Public property sales invoices shall be issued according to the Form No. 08/TSC-HD enclosed with the Decree No. 151/2017/ND-CP dated December 26, 2017 of Vietnam’s Government.

View more details at the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, effective from July 01, 2022.

Le Vy

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