What a compliant invoice must show in Vietnam.

The fields, the party identifiers, the exact statutory wording for each tax treatment and the VND rule — each cited to the statute or the tax authority, not a summary of one.

Tax figure in VND Legal format PDF invoice Model Platform clearance

What the invoice must show

The content Vietnam's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.

Document title

HÓA ĐƠN GIÁ TRỊ GIA TĂNG VAT Invoice

Tax shown in

VNDtỷ giá theo quy định tại thời điểm lập hóa đơn; ngoại tệ được giữ nguyên khi thanh toán bằng ngoại tệ (Điều 10 NĐ 254/2026)

How each party is identified

The registration numbers and their formats the Vietnam rules expect on the invoice.

Seller

Mã số thuế tax code · 10 or 13 digits · always

Buyer

Mã số thuế người mua buyer tax code · 10 or 13 digits · both parties in the market

The exact wording, by tax treatment

When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.

Reverse chargestatute ↗

Thuế nhà thầu — bên Việt Nam khấu trừ và nộp thay (Thông tư 103/2014/TT-BTC)Foreign contractor tax withheld by the Vietnamese party

Exportstatute ↗

Thuế suất 0% — hàng hóa xuất khẩu (Điều 9 Luật Thuế GTGT)0% — exported goods, Art. 9

Zero-ratedstatute ↗

Thuế suất 0% — Điều 9 Luật Thuế GTGT0% rate

Exemptstatute ↗

Đối tượng không chịu thuế GTGT — Điều 5 Luật Thuế GTGTNot subject to VAT — Art. 5

Out of scopestatute ↗

Không thuộc đối tượng chịu thuế GTGT tại Việt NamOutside the scope of Vietnamese VAT

Foreign seller (import)statute ↗

Không bao gồm thuế GTGT Việt Nam — thuế GTGT hàng nhập khẩu do người nhập khẩu nộp tại khâu nhập khẩu (Điều 3 Luật Thuế GTGT)VAT not charged — VAT on the imported goods is paid by the importer at importation.

The client's step: Vietnamese sellers issue e-invoices with the tax authority's code (ký hiệu, mẫu số, mã CQT) through a licensed provider — the client's step; Vietnamese text is primary, foreign text in brackets or beneath in smaller type. Governed by Decree 254/2026/NĐ-CP + Circular 91/2026/TT-BTC from 1 July 2026.

Điều 10 NĐ 254/2026 (thay thế NĐ 123/2020): tên hóa đơn, ký hiệu mẫu số/ký hiệu hóa đơn, số hóa đơn, tên/địa chỉ/MST người bán và người mua, tên hàng hóa, đơn vị tính, số lượng, đơn giá, thành tiền chưa thuế, thuế suất, tiền thuế, tổng tiền thanh toán, chữ ký số, thời điểm lập, mã CQT.

The format, and who sends it

Vietnam runs a clearance / registration platform, so issuing the legal document is a step the seller's own system takes.

Legal format(s)

PDF invoice · (roadmap: GDT XML)

Transmission

A clearance platform or accredited channel — the seller's own step (see above)

https://vanban.chinhphu.vn/?pageid=27160&docid=218689

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