In 2021, the Vietnamese government announced that they will switch to the e-Invoice system in 2 phases. Phase 1 became mandatory for 6 cities from November 2021, then, after the successful integration of this phase, phase 2 will include all cities between April 2022 and July 2022. In Phase 1, companies had to work with one of the intermediaries determined by the government, so it was not possible to send the e-invoice directly from the taxpayer’s ERP system to the tax authority. Companies that the government allows to operate as intermediaries; Viettel, BKAV, Mobiphone, VNPT, Cyber, Misa, FPT, MInvoice, Softdreams, EFY, Thai Son, NewInvoice, Nacencom, TS24, Hilo, Seatech, FAST, CKS Vina, Visnam. In November 2021, the government announced that it planned to remove the intermediary requirement for phase 2 and that both intermediaries or taxpayers would be allowed to send directly e-Invoice to tax authorities. The government said it would be planned. But for now, there is still no infrastructure (it’s called a separate connection).
