e-Invoicing in Vietnam
Vietnam has implemented a nationwide mandatory electronic invoicing system to improve tax compliance, reduce VAT fraud, and modernize tax administration. The framework is administered by the General Department of Taxation (GDT) under the Ministry of Finance.
Electronic invoicing is a key component of Vietnam’s digital tax transformation and supports real-time or near real-time tax reporting.
What is electronic invoicing in Vietnam?
Vietnam introduced the legal framework for mandatory electronic invoicing through Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC.
Mandatory nationwide implementation became effective on 1 July 2022, replacing paper invoices for taxpayers falling within the scope of the regulation.
Electronic invoices are issued in a structured electronic format, digitally signed, and transmitted in accordance with the technical specifications published by the General Department of Taxation.
Who is obliged for e-Invoicing in Vietnam ?
Organizations, enterprises, and individuals selling goods or providing services are generally required to issue electronic invoices in accordance with Vietnamese tax legislation.
The obligation applies regardless of transaction value unless a specific exemption is provided under the applicable regulations.
How can electronic invoices be issued?
Electronic invoices are generated within the taxpayer’s ERP or accounting system and transmitted electronically through approved service providers or other communication channels authorized by the General Department of Taxation (GDT).
Depending on the taxpayer category, invoices may be issued either with or without a tax authority code, in accordance with Vietnamese e-Invoicing regulations.
What is the e-Invoice format in Vietnam?
Electronic invoices are generated in the official XML format defined by the General Department of Taxation.
The XML structure consists of invoice data together with electronic signature information.
Electronic invoices must contain the mandatory invoice information required under Vietnamese legislation, including supplier information, buyer information, invoice number, issue date, tax information, and invoice values.
Electronic invoices must be digitally signed by the seller, while the buyer’s electronic signature is required only in specific cases defined by the regulations.
How can SNI help you?
SNI provides an end-to-end Vietnam e-Invoicing solution that enables businesses to comply with the requirements established by the General Department of Taxation (GDT).
Our solution supports the complete invoice lifecycle, including invoice creation, data extraction, mapping, XML generation, digital signing, validation, transmission, monitoring, reconciliation, and long-term archiving.
SNI automatically extracts invoice data from ERP systems and generates electronic invoices in accordance with the latest Vietnamese e-Invoicing technical specifications. Before transmission, invoices are validated against the applicable business and technical rules, helping organizations minimize validation errors and reduce rejected documents.
For outbound invoices, SNI securely transmits invoice data through the approved communication channels to the General Department of Taxation (GDT), supporting both invoices issued with and without tax authority codes, depending on the taxpayer’s applicable compliance model. The solution continuously monitors validation responses, government acknowledgements, tax authority codes where applicable, and document status updates.
For inbound invoice processing, SNI supports the automated retrieval and processing of structured electronic invoice data, enabling seamless integration with ERP systems and downstream financial processes.
All inbound invoices are displayed in SNI’s Inbound Cockpit, providing centralized monitoring, invoice status tracking, structured invoice visualization, and human-readable HTML/PDF rendering.
SNI’s invoice reconciliation functionality automatically matches incoming invoices with purchase orders, delivery notes, or other ERP documents. This significantly reduces manual effort, improves processing accuracy, minimizes errors, and accelerates invoice approval and financial processing workflows.
Designed for maximum flexibility, SNI integrates seamlessly with both SAP and non-SAP ERP environments without requiring ERP upgrades. The solution supports SAP ECC 4.7 and higher, SAP ERP, SAP S/4HANA, and SAP Business Technology Platform (SAP BTP) while remaining fully ERP-independent for organizations using other enterprise systems.
With continuous monitoring of regulatory developments published by the General Department of Taxation (GDT), SNI ensures that customers remain aligned with the latest e-Invoicing requirements, technical specification updates, and compliance obligations while minimizing implementation effort and operational risk.