PublicationsRead the Latest News From Domicile Corporate Services


The Vietnam Government released its Decree covering E-invoices in Vietnam on 12 September 2018. Decree 119/2018/ND-CP (“Decree 119”) on Regulations for Electronic Invoices when Selling Goods or Providing Services, sets out instructions which compel enterprises in Vietnam to move to using E-invoices by 31 October 2020, and cease using paper VAT invoices.


Download PDF


Client Alert, September 2018 - Decree on E-invoices in Vietnam




• The Decree is effective from 1 November 2018, and applies to all enterprises in Vietnam.

• Enterprises that are registered for paper invoices prior to 1 November 2018 can continue to use these up until 31 October 2020.

• Enterprises already using E-invoices prior to 1 November 2018, will continue using the E-invoices and process as registered.

• Enterprises established from 1 November 2018 will be required to register and use E-invoices in accordance with this Decree and Tax Department guidelines.

• The new Decree removes reference to the VND200,000 transaction threshold that previously applied to issuing paper invoices.

• E-invoices can be printed and stored as paper invoices for recording and monitoring in accordance with the Law on Accounting, but when printed as paper invoices they are not valid for executing transactions or payments.

• Certain public institutions (for example, schools) can continue using receipts as they do at present, with the Ministry of Finance to issue guidance and timelines to convert to E-invoices / E-receipts.

• E-invoices are to follow the standard format as issued by the authorities, and managed by the tax authorities through the E-invoice database from the Tax Department.

• Requirements exist to destroy unused paper invoices, and submit summaries on prescribed forms of invoices issued/destroyed upon conversion to E-invoices or by the 31 October 2020 final conversion date.



• Enterprises and other organisations in the fields of electricity, petroleum, telecommunications, transportation, clean water, financial services, insurance, e-commerce, supermarkets, and other trading fields with high volumes of transactions can issue E-invoices without tax authority verification codes, where:

a) enterprises transact with tax authorities electronically, and

b) have sufficient computer infrastructure, accounting software and e-invoice software in accordance with regulations.


• Enterprises, other than those referred to above, will be required to issue E-invoices with tax authority verification codes. Verification codes are issued through the General Department of Taxation’s web portal when sellers digitally sign E-invoices using the web portal, or through valid software providers registered with and connected to the web portal.


• Certain Vietnamese authorities can access the web portal to verify goods in transit and similar activities, resulting in printer/paper invoices not being required to be on hand during transit.


• E-invoices are to be sent by sellers to buyers through electronic communication methods as agreed by both parties.


For further information contact:


Matthew Lourey, Managing Partner

email: This email address is being protected from spambots. You need JavaScript enabled to view it.


Phan Thi Thu Thuy, Senior Manager - Accounting

email: This email address is being protected from spambots. You need JavaScript enabled to view it.


Do Thi Thao, Manager - Accounting

email: This email address is being protected from spambots. You need JavaScript enabled to view it.



Search Publications

Contact Info


Please feel free to contact Domicile Corporate Services or visit us using the information below.

Vietnam Offices

Ho Chi Minh City:
Level 9, Abacus Tower
58 Nguyen Dinh Chieu, District 1 

Level 13, Hanoi Towers
49 Hai Ba Trung, Hoan Kiem District

Level 3, Indochina Riverside Tower
74 Bach Dang, Hai Chau District



+84 (0)28 6291 5779 (HCMC)
+84 (0)24 3266 3314 (Hanoi)
+84 (0)236 366 4662 (Danang)

Always Making a Difference

We are always working with our clients to make a difference to their business.

We see successful clients as a measure of our success, and the best source of our own growth.

Contact Us