Vietnam
VNVietnam requires sellers to issue XML e-invoices to the tax authority's specification, either coded by the tax authority before delivery or uncoded with data sent to it, under Decree 123/2020/ND-CP as amended by Decree 70/2025/ND-CP; Peppol has no role in the rules reviewed.
Guide reviewed .
Invoicing and electronic documents
E-invoice with a tax authority code (hóa đơn điện tử có mã của cơ quan thuế)
The tax authority assigns a code before the seller sends the invoice to the buyer. The code combines a unique transaction number from the tax system with an encrypted string based on the seller's invoice data.
XML to the tax authority's published format, with a component for the tax authority code · Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text)
E-invoice without a tax authority code (hóa đơn điện tử không có mã)
The seller sends the invoice to the buyer without a code; the invoice data still goes to the tax authority under the decree's rules. Sellers transmitting directly must meet set connection requirements.
XML with business data and digital signature components · Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text)
E-invoices generated from cash registers
An e-invoice printed from a cash register with an electronic data link to the tax authority. Decree 70/2025/ND-CP rewrote Article 11 of Decree 123 to require it for certain household businesses and consumer-facing enterprises.
Cash-register e-invoice with a tax authority code or lookup data for the buyer · Official source: Government of Vietnam · Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP (signed text)
Peppol
No Vietnamese Peppol Authority is listed; OpenPeppol acts as the authority where there is no national one. The decrees reviewed do not refer to Peppol.
Peppol BIS Billing · Official source: OpenPeppol · Peppol Authorities
Vietnam's model is a tax-authority clearance and reporting system, not a delivery network. Whether an invoice needs a tax authority code before it reaches the buyer depends on the seller's category under the Law on Tax Administration. A Peppol connection does not replace issuing the invoice in the tax authority's XML format or obtaining its code.
Check the seller's status before choosing a flow: coded or uncoded e-invoices, and whether the cash-register rules in Decree 70/2025/ND-CP apply. Ministry of Finance circulars and later amendments to the decree may add detail and were not reviewed here.
Legal guide
B2B · B2C · B2G · all sales
Mandatory since 1 July 2022Who uses e-invoices follows Article 91 of the Law on Tax Administration No. 38/2019/QH14. An e-invoice is either coded by the tax authority before it is sent or uncoded; a tax authority-printed paper invoice remains only for limited cases. The decree encouraged earlier adoption by those with suitable IT systems.
Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text)Invoice format
Prescribed by the tax authorityE-invoices use XML. The format has a business-data part and a digital-signature part, plus a tax-code part for coded invoices. The tax authority publishes the data components and a display tool.
Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text)Cash-register e-invoices
Mandatory since 1 June 2025 for specified sellersHousehold and individual businesses with annual revenue of VND 1 billion or more, and enterprises selling directly to consumers in sectors such as retail, food and drink, hotels, passenger transport and entertainment, must use e-invoices generated from cash registers linked to the tax authority.
Official source: Government of Vietnam · Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP (signed text)Per-transaction coded invoices
Available in listed casesThe tax authority issues coded e-invoices transaction by transaction for sellers who are not otherwise required to hold coded invoices, such as some household businesses, non-business organisations and enterprises disposing of assets after closure.
Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text)
Timeline
-
Decree 123/2020/ND-CP issued
The decree on invoices and documents set the e-invoice model with and without tax authority codes.
Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text) -
Decree 123/2020/ND-CP in force
E-invoices became the general rule; the earlier invoice decrees 51/2010, 04/2014 and 119/2018 remained in force only until 30 June 2022.
Official source: Government of Vietnam · Decree 123/2020/ND-CP on invoices and documents (signed text) -
Decree 70/2025/ND-CP issued
The amending decree changed a number of articles of Decree 123/2020/ND-CP.
Official source: Government legal documents portal · Decree 70/2025/ND-CP record (issue and effective dates) -
Decree 70/2025/ND-CP in force
The amendments took effect, including the new cash-register e-invoice obligation.
Official source: Government legal documents portal · Decree 70/2025/ND-CP record (issue and effective dates)
Peppol in Vietnam
- Directory participants
- 16
- Document families
- 7
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 14 participants
- 14 participants
- ApplicationResponse9 participants
- 9 participants
- 2 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.