Circular 32/2025/TT-BTC providing guidance on invoices and documents (Replacing Circular 78/2021/TT-BTC, which expires from June 01, 06)

CIRCULARS

GUIDELINES FOR IMPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION DATED JUNE 13, 6, DECREE NO. 2019/123/ND-CP DATED OCTOBER 2020, 19 OF THE GOVERNMENT REGULATING INVOICES AND DOCUMENTS, DECREE NO. 10/2020/ND-CP DATED MARCH 70, 2025 AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 20/3/ND-CP

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the Law on Value Added Tax dated June 03, 6; Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 2008, 19; Law amending and supplementing a number of articles of tax laws dated November 6, 2013; Law amending and supplementing a number of articles of Law on Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration dated April 26, 11;

Pursuant to Law No. 56/2024/QH15 dated November 29, 11 amending and supplementing a number of articles of the Law on Securities; Law on Accounting; Law on Independent Auditing; Law on State Budget; Law on Management and Use of Public Assets; Law on Tax Administration; Law on Personal Income Tax; Law on National Reserves; Law on Handling of Administrative Violations;

Pursuant to the Law on Value Added Tax dated November 26, 11;

Pursuant to the June 20, 11 Accounting Law;

Pursuant to the November 22, 6 Law on Electronic Transactions;

Pursuant to the June 29, 6 Law on Information Technology;

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 10 of the Government regulating invoices and documents and Decree No. 2020/70/ND-CP dated March 2025, 20 amending and supplementing a number of articles of Decree No. 3/2025/ND-CP dated October 123, 2020 of the Government regulating invoices and documents;

Pursuant to the Decree No. 29 / 2025 / ND-CP dated 24 / 02 / 2025 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Department;

The Minister of Finance issued a Circular guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 6, Decree No. 2019/123/ND-CP dated October 2020, 19 of the Government regulating invoices and documents, Decree No. 10/2020/ND-CP/70 dated March 2025, 2025 amending and supplementing a number of articles of Decree No. 20/3/ND-CP as follows:

Article 1. Scope

Circular guiding the implementation of Clauses 3, 6, 7, 11, 18, 37 and Clause 38, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 3 of the Government and some cases according to management requirements including: instructions on making electronic invoices for financial leasing activities, instructions on transitional handling.

Article 2. Subject of application

The subjects of application of the guidance in this Circular are organizations and individuals specified in Article 2 of Decree No. 123/2020/ND-CP and Clause 1, Article 1 of Decree No. 70/2025/ND-CP.

Article 3. Organizing the implementation of measures to encourage consumers to get invoices when purchasing goods and services

1. The Tax Department uses the electronic invoice database to develop and implement the lucky invoice program for electronic invoices whose buyers are consumers.

2. The Tax Department shall develop a plan for organizing, drawing frequency, and prize value of the lucky invoice program based on the electronic invoice database and report to the Minister of Finance for consideration and approval before implementation.

Article 4. Authorization to create electronic invoices

1. Principle of authorization for invoicing

a) Sellers of goods and service providers authorized to third parties are eligible to use electronic invoices and are not subject to suspension of electronic invoice use as prescribed in Article 16 of Decree No. 123/2020/ND-CP (amended by Clause 12, Article 1 of Decree No. 70/2025/ND-CP) to issue electronic invoices for the sale of goods and provision of services;

b) The mandate must be made in writing (contract or agreement) between the authorizing party and the party receiving the mandate;

c) The authorization must be notified to the tax authority when registering to use electronic invoices.

d) Electronic invoices issued by the authorized party are electronic invoices with or without a tax authority code and must show the name, address, and tax code of the authorizing party and the name, address, and tax code of the authorized party;

d) The authorizing party and the authorized party are responsible for posting on their website or publicly announcing on mass media so that buyers of goods and services are aware of the authorization to issue invoices. When the authorization period expires or is terminated before the authorization period for issuing electronic invoices according to the agreement between the parties, the authorizing party and the authorized party shall cancel the posting and announcement on their website or publicly announce on mass media about the expiration or early termination of the authorization to issue invoices;

e) In case the authorized invoice is an electronic invoice without a tax authority's code (hereinafter referred to as an e-invoice without a code), the authorizing party must transfer the e-invoice data to the managing tax authority. manage directly or through a service provider to transfer e-invoice data to the tax authority directly managing it;

g) The authorized party is responsible for making an e-invoice in accordance with the actual arising, as agreed with the authorizing party and in compliance with the principles in Clause 1 of this Article.

h) Electronic invoices issued by the authorized party must comply with the tax calculation method of the authorized party.

2. Mandate contract or authorization agreement

a) The authorization contract or authorization agreement must fully state information about the authorizing party and the authorized party (name, address, tax code or personal identification number, digital certificate); information about the authorized electronic invoice (invoice type, invoice symbol, invoice sample number symbol); authorization purpose; authorization period; payment method of the authorized invoice (clearly stating the responsibility for payment of goods and services on the authorized invoice);

b) The authorizing party and the authorized party are responsible for storing the document of authorization and presenting it at the request of the competent authority.

3. Notify the tax authority of the authorization to issue e-invoices

a) Authorization is defined as a change in electronic invoice registration information according to the provisions of Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented by Point a, Clause 11, Article 1 of Decree No. 70/2025/ND-CP). The authorizing party and the authorized party shall use Form No. 01/DKTĐ-HDDT issued together with Decree No. 123/2020/ND-CP (amended and supplemented by Clause 2, Article 2 of Decree No. 70/2025/ND-CP) to notify the tax authority of the authorization to issue electronic invoices, including cases of early termination of the authorization to issue electronic invoices according to the agreement between the parties;

b) The authorizing party fills in the information of the authorized party, the authorized party fills in the information of the authorizing party in Form No. 01/DKTĐ-HĐĐT issued with Decree No. 123/2020/ND-CP (amended and supplemented by Clause 2, Article 2 of Decree No. 70/2025/ND-CP) as follows:

– For the authorizing party and the proxy receiving party in Part 5 “List of digital certificates in use”, fill in full information about the digital certificates used by both parties;

– For the authorized party in column 5, Part 6 “Registering authorization to issue invoices”, fill in the name of the authorizing organization and the tax code or personal identification number of the authorizing party.

c) In case the seller of goods is a business household or individual business that authorizes the organization managing the e-commerce platform to issue electronic invoices for the sale of goods and services, the organization managing the e-commerce platform shall notify the tax authority.

Article 5. Model number, invoice symbol, invoice name

1. Electronic invoice

a) The electronic invoice number symbol is a character with one natural number, which is the natural numbers 1, 2, 3, 4, 5, 6, 7, 8, 9 to reflect the type of electronic invoice as follows:

– Number 1: Reflect the type of value-added electronic invoice;

– Number 2: Reflecting the type of sales e-invoice;

– Number 3: Reflecting the type of electronic invoice for the sale of public property;

– Number 4: Reflecting the type of national reserve sales e-invoice;

– Number 5: Reflecting other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts or e-documents with other names but with the contents of the e-invoice according to prescribed in Decree No. 123/2020/ND-CP;

– No. 6: Reflects electronic documents used and managed such as invoices including electronic internal transport and warehouse delivery notes, electronic warehouse delivery notes for goods sent to agents for sale;

– No. 7: Reflecting e-commerce invoices;

– No. 8: Reflects value-added invoices integrated with tax, fee and charge receipts;

– Number 9: Reflects sales invoices integrated with tax, fee and charge receipts.

b) An e-invoice symbol is a group of 6 characters including both letters and numbers representing the e-invoice symbol to reflect information about the type of e-invoice with the tax authority's code or the e-invoice. uncode, year of invoice, type of e-invoice used. These six (06) characters are specified as follows:

– The first character is one (01) letter specified as C or K as follows: C represents the electronic invoice with the tax authority's code, K represents the electronic invoice without the code;

– The next two characters are two (02) Arabic numerals representing the year of electronic invoice which is determined according to the last 2 digits of the calendar year. For example: The year of electronic invoice is 2025, the number 25 is shown; e-invoice year is 2026, shown as number 26;

– The next character is one (01) letter specified as T, D, L, M, N, B, G, H, X representing the type of electronic invoice used, specifically:

+ Letter T: Applied to electronic invoices registered for use by businesses, organizations, households and individuals with tax authorities;

+ Letter D: Applies to public property sales invoices and national reserve sales invoices or specific electronic invoices that do not necessarily have certain criteria registered for use by enterprises and organizations. ;

+ Letter L: Applicable to electronic invoices issued by tax authorities each time they are generated;

+ Letter M: Applies to electronic invoices generated from cash registers;

+ Letter N: Applies to electronic delivery cum internal transportation slip;

+ Letter B: Applies to delivery notes sent to e-agents;

+ Letter G: Applied to stamps, tickets and electronic cards which are value-added invoices;

+ Letter H: Applies to stamps, tickets, electronic cards that are sales invoices;

+ Letter X: Applies to e-commerce invoices.

– The last two characters are the letters determined by the seller based on management needs. In case the seller uses many electronic invoice templates in the same invoice type, use the last two characters above to distinguish different invoice templates in the same invoice type. In case there is no management need, use the two characters YY;

– In the manifest, the symbol of the e-invoice and the symbol of the e-invoice model number are shown on the upper right of the invoice (or in a recognizable position);

– Example showing the characters of the e-invoice template symbol and the e-invoice symbol:

+ “1C25TAA” – is a value-added invoice with a tax authority’s code made in 2025 and is an electronic invoice registered for use by an enterprise or organization with the tax authority;

+ “2C25TBB” – is a sales invoice with a tax authority's code made in 2025 and is an electronic invoice signed and used by businesses, organizations, and business households with tax authorities;

+ “1C25LBB” – is a value-added invoice with the tax authority's code made in 2025 and is an electronic invoice issued by the tax authority each time it is incurred;

+ “1K25TYY” – is a value-added invoice without a code made in 2025 and an electronic invoice registered for use by an enterprise or organization with the tax authority;

+ “1K25DAA” – is a value-added invoice without a code created in 2025 and is a specific electronic invoice that does not necessarily have a number of mandatory criteria registered for use by businesses and organizations. ;

+ “6K25NAB” – is an electronic internal delivery cum delivery note without a code created in 2025, registered with the tax authority;

+ “6K25BAB” – is an electronic warehouse delivery note for goods sent to an agent without a code, issued in 2025 by the enterprise registered with the tax authority;

+ “7K25XAB” – is an e-commerce invoice issued in 2025 by a business registered with the tax authority.

c) Name, address and tax identification number of the authorized party for the authorized e-invoice.

2. Invoices printed by the Tax Department

a) The invoice sample code printed by the Tax Department is a group of 11 characters showing information about: invoice type name, copy number, sample order number in an invoice type (an invoice type can have many samples), specifically as follows:

– The first six (06) characters represent the name of the invoice type:

+ 01GTKT: Value-added invoice;

+ 02GTTT: Sales invoice;

+ 07KPTQ: Sales invoices for organizations and individuals in non-tariff zones;

+ 03XKNB: Delivery note cum internal transportation;

+ 04HGDL: Ex-warehousing note to be sent to agents.

– One (01) next character is the natural numbers 1, 2, 3 representing the invoice number;

– One (01) character followed by “/” to separate;

– The next three (03) characters are the ordinal number of the template in an invoice type, starting with 001 and up to 999.

For invoices that are stamps, tickets, or cards printed by the Tax Department, the first 03 characters must be written to distinguish whether the stamp, ticket, or card is a value-added invoice or a sales invoice. The remaining information is determined by the Tax Department according to management needs, but must not exceed 11 characters.

Specifically:

+ Symbol 01/: for stamps, tickets, cards of value added invoice type;

+ Symbol 02/: for stamps, tickets, cards of the sales invoice type.

b) The invoice symbol printed by the Tax Department is a group of 08 characters showing information about: The Tax Department that ordered the invoice to be printed; the year the invoice was printed; the invoice symbol is determined by the tax authority based on management needs, specifically as follows:

– The first two (02) characters represent the code of the Tax Department that printed the invoice and are determined according to Appendix IA issued with this Circular;

– The next two (02) characters are two letters of the 20 uppercase letters of the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P , Q, R, S, T, U, V, X, Y represent invoice symbols which are determined by tax authorities themselves based on management needs;

– One (01) character followed by “/” to separate;

– The next three (03) characters include the first two (02) characters which are two Arabic numerals representing the year the Tax Department ordered the invoice to be printed, determined by the last two digits of the calendar year and one (02) character which is the letter P representing the invoice ordered by the Tax Department. For example: The year the Tax Department ordered the invoice to be printed is 01, then it is shown as number 2025P; the year the Tax Department ordered the invoice to be printed is 25, then it is shown as number 2026P;

– Example showing the characters of the invoice sample symbol printed by the Tax Department and the invoice symbol printed by the Tax Department:

Invoice sample symbol “01GTKT3/001”, Invoice symbol “01AA/25P”: is understood as form number 001 of the 3-copy value-added invoice printed by the Tax Department in 2025.

c) Invoice copies printed by the Tax Department are sheets of the same invoice number. Each invoice number has 3 copies, including:

– Contact 1: Save;

– Contact 2: Delivered to the buyer;

– Contact 3: Internal.

Article 6. Application of e-invoices to a number of other cases

1. Cases of selling goods and providing other services in large quantities, arising regularly, requiring time to reconcile data between the enterprise selling goods, providing services and customers, partners are invoiced according to the provisions at Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP (amended and supplemented by Clause 6, Article 1 of Decree No. 70/2025/ND-CP) including: derivative products according to the provisions of the law on credit institutions, the law on securities and the law on commerce, the provisions of the law on value added tax, industrial catering services, goods exchange services, credit information services, passenger transport business services by taxi (for customers who are enterprises and organizations).

2. Financial leasing organizations leasing assets subject to value added tax must issue invoices according to regulations.

a) Financial leasing organizations leasing assets subject to value added tax must have input value added tax invoices (for assets purchased domestically) or documents proving payment of value added tax at the import stage (for imported assets); when making invoices, the total amount of value added tax on the output value added tax invoice must match the amount of value added tax on the input value added tax invoice of the financial leasing assets (or documents proving payment of value added tax at the import stage), the tax rate is shown with the symbol "CTTC". In cases where assets purchased for lease are not subject to value added tax, or do not have value added tax invoices or documents proving payment of value added tax at the import stage, when making invoices, value added tax must not be shown on the invoice.

b) Invoicing for financial leasing activities is as follows:

b.1) In case the financial leasing organization transfers the entire value added tax amount on the invoice of the financial leasing asset purchased at one time to the financial lessee, on the first value added tax invoice for the financial leasing service, the financial leasing organization shall clearly state: payment for the financial leasing service and input value added tax of the financial leasing asset or payment of input value added tax of the financial leasing asset, the price of goods represents the value of the financial leasing service (excluding the value added tax of the asset), the tax rate represents the symbol "CTTC", the value added tax amount represents the input value added tax amount of the financial leasing asset.

b.2) Processing of invoices when a financial leasing contract terminates before the term:

b.2.1) Recovery of financial leased assets: In case the financial leasing organization and the lessee choose to deduct the entire value added tax of the leased assets, the lessee shall adjust the deducted value added tax calculated on the remaining value excluding value added tax determined according to the asset recovery minutes to transfer to the financial leasing organization. The value added tax invoice shall clearly show: the amount of value added tax paid for the recovered assets; the tax rate shall show the symbol "CTTC"; the value added tax calculated on the remaining value excluding value added tax determined according to the asset recovery minutes.

b.2.2) Sale of recovered assets: When selling recovered assets, the financial leasing organization must issue a value-added tax invoice according to regulations and deliver it to the customer.

Article 7. Contents of value added tax invoice cum tax refund declaration

1. Invoice content

a) Part A is for businesses selling tax refunds when selling goods, this part includes the following contents:

a.1) Invoice name: VALUE ADDED VALUE INVOICE CUM TAX REFUND DECLARATION;

a.2) Invoice symbol, invoice number symbol;

a.2) Information about the selling enterprise includes: Name, address, tax code;

a.3) Customer information includes: Full name, nationality, information about passport number, date of issue, expiration date or entry and exit documents;

a.4) Information about goods includes: Name of goods, unit of measure, quantity, unit price of goods; total amount excluding VAT, VAT rate, total amount of VAT according to each tax rate, total amount of VAT, total payment amount including VAT.

The name of the goods must clearly state: brand, symbol of the goods (serial number, model (if any), origin of the goods applicable to imported goods, machine number applicable to mechanical and electronic goods.

a.5) Seller's digital signature, buyer's signature on the display of the electronic invoice;

a.6) Payment method: clearly state the payment amount according to each payment method: cash or international card (clearly state the card name and card number).

b) Part B is for customs authorities to prepare to record the results of checking value-added invoices and tax refund declarations, goods, and calculate the amount of value-added tax that foreigners are entitled to refund. This part includes the following contents:

b.1) Order number of goods;

b.2) Product name;

b.3) Quantity;

b.4) The amount of value added tax stated on the value added tax invoice cum tax refund declaration;

b.5) ​​The amount of value added tax refunded according to regulations;

b.6) Time of customs inspection: clearly state the day, month, year;

b.7) Name and signature of the customs officer conducting the inspection.

c) Part C is for commercial banks that are tax refund agents to prepare, this part includes the following contents:

c.1) Flight/train number and date of departure of foreigner;

c.2) Tax refund amount for foreigners leaving the country;

c.3) Payment method: clearly state the payment amount according to each payment method: cash or international card (clearly state card name and card number);

c.4) Payment time: clearly state the day, month, year.

2. The text displayed on the VAT invoice cum tax refund declaration is in Vietnamese and English, placed on the right in parentheses () or immediately below the Vietnamese text and has a font size equal to or smaller than the Vietnamese text.

3. The contents of Clause 1 of this Article shall be implemented in accordance with the provisions of Article 10 and Article 12 of Decree No. 123/2020/ND-CP dated October 19, 10 of the Government (amended and supplemented by Clause 2020 and Clause 7, Article 9 of Decree No. 1/70/ND-CP dated March 2025, 20 of the Government). Particularly, the contents of invoice symbols and invoice number symbols shall be implemented in accordance with the instructions in Article 3 of this Circular.

4. The form displaying value-added tax invoices and tax refund declarations is issued with this Circular.

Article 8. Conversion to apply electronic invoices

1. Taxpayers who are using electronic invoices without codes and want to switch to using electronic invoices with codes from tax authorities must change the information on using electronic invoices according to the provisions of Article 15 of Decree No. 123/2020/ND-CP (amended and supplemented in Clause 11, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 3 of the Government).

2. Taxpayers who are subject to using electronic invoices without codes as prescribed in Clause 2, Article 91 of the Law on Tax Administration, if they are identified as having high tax risks as prescribed in Circular No. 31/2021/TT-BTC dated May 17, 5 of the Ministry of Finance regulating the application of risks in tax administration and are notified by the tax authority (Form No. 2021/TB-KTT Appendix IB issued together with Decree No. 01/70/ND-CP dated March 2025, 20 of the Government) about the conversion to using electronic invoices with codes of the tax authority, must convert to using electronic invoices with codes of the tax authority. Within ten (3) working days from the date of notification by the tax authority, the taxpayer must change the information on using electronic invoices (switching from using electronic invoices without codes to electronic invoices with codes of the tax authority) according to the provisions of Article 2025 of Decree No. 10/15/ND-CP (amended and supplemented by Clause 123, Article 2020 of Decree No. 11/1/ND-CP). After 70 months from the date of switching to using electronic invoices with tax authority codes, if the taxpayer needs to use electronic invoices without codes, the taxpayer must change the information on using electronic invoices according to the provisions of Article 2025 of Decree No. 12/15/ND-CP (amended and supplemented by Clause 123, Article 2020 of Decree No. 11/1/ND-CP), the tax authority shall base on the provisions of Clause 70, Article 2025 of the Law on Tax Administration and the provisions of Circular No. 2/91/TT-BTC dated May 31, 2021 of the Ministry of Finance to consider, accept or not accept.

3. In case an enterprise has many business activities, the enterprise registers to use electronic invoices generated from cash registers applicable to activities of selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorcycles and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, film screening activities, other personal services according to regulations on the Vietnamese Economic Sector System); the enterprise registers to use electronic invoices with or without codes of the tax authority applicable to other business activities.

Article 9. Criteria for identifying taxpayers with high tax risks in registering to use electronic invoices

1. Criteria for identifying taxpayers with high tax risks in registering to use electronic invoices

In case the information comparison results match, the taxpayer confirms on the Tax Department's Administrative Procedures Information System within the deadline, but the taxpayer has one of the following signs, then follow the provisions in Section c, Point b, Clause 11, Article 1 of Decree No. 70/2025/ND-CP as follows:

a) Criterion 1: Taxpayers whose owners or legal representatives, business household representatives, business individuals or private enterprise owners are also owners or legal representatives, business household representatives, business individuals or private enterprise owners have a conclusion from a competent state management agency that they have committed fraud or bought and sold invoices on the tax authority's database.

b) Criterion 2: Taxpayers whose owners or legal representatives, business household representatives, business individuals or private enterprise owners are on the list of suspicious transactions, according to the provisions of the Law on Anti-Money Laundering.

c) Criterion 3: Taxpayers register their head office address without a specific address according to administrative boundaries or located in an apartment building (excluding apartments permitted for business purposes according to the provisions of law); or the business location is outside the province/city where the enterprise has its head office/branch.

d) Criterion 4: The taxpayer has a legal representative or owner who is also the legal representative or owner of the taxpayer in the status of "Taxpayer has ceased operations but has not completed the tax code termination procedure" or in the status of "Taxpayer is not operating at the registered address", the taxpayer has committed violations of tax, invoices, and documents according to the instructions of the Minister of Finance.

e) Criterion 5: Taxpayers have other signs of risk as determined by the tax authority and have been notified to the taxpayer for information and explanation.

2. Criteria for determining very high-risk taxpayers according to the taxpayer's risk level:

To meet tax management requirements in each period, the Tax Department is assigned to prescribe criteria indexes to evaluate and identify taxpayers at very high risk based on taxpayer assessment in tax management.

Article 10. Use of documents

1. The Tax Department prints, creates and issues tax receipts Form CTT50 Appendix II issued with this Circular in the form of printed order, self-printed, electronically to collect agricultural and non-agricultural land use tax for households and individuals.

2. In the process of tax, fee and charge management according to the provisions of the Law on Tax Administration, in case an organization needs to use other types of documents as prescribed in Clause 2, Article 30 of Decree No. 123/2020/ND-CP, the organization shall send a document to the Ministry of Finance (Tax Department, Customs Department) for approval and implementation.

Article 11. Criteria for organizations providing electronic invoice services and services of receiving, transmitting, storing invoice data and other related services

1. Criteria for organizations providing e-invoice solutions with tax authority codes and no codes for sellers and buyers

a) About the subject:

a1) Is an organization operating in the field of information technology established under Vietnamese law;

a2) Information about electronic invoice services is publicly available on the organization's website;

b) Regarding personnel: Having at least 5 employees with university degrees majoring in information technology;

c) Technically: Having technical infrastructure, information technology equipment and software systems satisfying the requirements:

c1) Providing solutions for creating, processing, and storing data on electronic invoices with tax authority codes, electronic invoices created from cash registers, and electronic invoices without codes for sellers and buyers in accordance with the provisions of law on electronic invoices and other relevant laws;

c2) Have a solution to receive and transmit electronic invoice data to service users; a solution to transmit and receive electronic invoice data to tax authorities through an organization that receives, transmits, and stores electronic invoice data. Information about the process of receiving and transmitting data must be logged to serve reconciliation work;

c3) Have solutions to backup, restore, and secure electronic invoice data;

c4) Have documents on successful technical testing results of the electronic invoice data transmission solution with the organization providing services for receiving, transmitting, and storing electronic invoice data.

2. Criteria for service providers of receiving, transmitting and storing e-invoice data

a) About the subject:

a1) Is an organization established under Vietnamese law, with at least 05 years of operation in the field of information technology;

a2) Information about electronic invoice services is publicly available on the organization's website;

b) Financial: Having an escrow deposit at a bank lawfully operating in Vietnam or a guarantee from a bank legally operating in Vietnam with a value of not less than VND 5 billion to settle risks. and compensate for damage that may occur during the service provision;

c) Regarding personnel: Having at least 20 employees with university degrees majoring in information technology;

d) Technically: Having technical infrastructure, information technology equipment and software systems satisfying the requirements:

d1) Providing solutions for creating, processing, and storing electronic invoice data with tax authority codes in accordance with the provisions of law on electronic invoices and other relevant laws;

d2) Have a solution to connect, receive, transmit, and store electronic invoice data with organizations providing electronic invoice services with tax authority codes and without codes for sellers and buyers; a solution to connect, receive, transmit, and store electronic invoice data with tax authorities. Information on the process of receiving and transmitting data must be logged to serve reconciliation work;

d3) The technical infrastructure system providing electronic invoice services is operated on the main data center environment and the backup data center. The backup center is at least 20km away from the main data center and is ready to operate when the main system has problems;

d4) The system is capable of detecting, warning, and preventing illegal access and attacks on the network environment to ensure the security and integrity of data exchanged between participating parties;

d5) Have a data backup and recovery system;

d6) Connect to the Tax Department via a leased line or MPLS VPN Layer 3 channel or equivalent, including 1 main transmission channel and 2 backup transmission channels. Each transmission channel has a minimum bandwidth of 20 Mbps; use Web Service or encrypted Queue as the connection method; use SOAP/TCP protocol to package and transmit data.

3. The Tax Department shall post information about organizations providing electronic invoice solutions and organizations providing services of receiving, transmitting, and storing invoice data with the tax authority.

a) Publicly post information of the organization providing electronic invoice solutions on the Tax Department's Administrative Procedures Information System: The organization providing electronic invoice solutions sends documents proving that it meets the criteria in Clause 1 of this Article, documents describing the service and commitments to the Tax Department. Within 10 days from the date of receiving the documents, the Tax Department shall publicly post documents describing the service and the organization's commitments on the Tax Department's Administrative Procedures Information System. Organizations shall be responsible for the documents provided. During the operation, if it is discovered that the organization is providing services in violation of regulations, the Tax Department shall notify and cancel the organization's public information on the Tax Department's Administrative Procedures Information System.

b) Post information of the organization providing services of receiving, transmitting and storing invoice data with the tax authority:

Organizations that meet the criteria specified in Clause 2 of this Article must go to the Tax Department and make a connection to transfer electronic invoice data to the tax authority as prescribed in Point c, Clause 11 and Point b, Clause 14, Article 1 of Decree No. 70/2025/ND-CP (amending and supplementing Clause 2, Article 15 of Decree No. 123/2020/ND-CP). The Tax Department shall publicly post a list of organizations that fully meet the above regulations on the Tax sector's Administrative Procedures Information System.

Article 12. Enforcement

1. This Circular takes effect from June 01, 6 and replaces Circular No. 2025/78/TT-BTC dated September 2021, 17 guiding the implementation of a number of articles of the Law on Tax Administration dated June 9, 2021, Decree No. 13/6/ND-CP dated October 2019, 123 of the Government regulating invoices and documents.

2. From the effective date of Decree No. 70/2025/ND-CP dated March 20, 3 of the Government, organizations deducting personal income tax must stop using electronic personal income tax deduction certificates that have been implemented in accordance with previous regulations and switch to applying electronic personal income tax deduction certificates according to the provisions of Decree No. 2025/70/ND-CP dated March 2025, 20 of the Government. For personal income tax deduction certificates implemented in accordance with previous regulations, if it is discovered that the personal income tax deduction certificate was made incorrectly after applying Decree No. 3/2025/ND-CP, a new electronic personal income tax deduction certificate must be created to replace the incorrectly made personal income tax deduction certificate.

3. In case the organization providing electronic invoice services has signed a contract to provide receipt, transmission and storage of invoice data with the General Department of Taxation (from March 01, 3, the Tax Department) before the effective date of this Circular, it shall continue to implement according to the signed contract.

4. Business households and business individuals who pay taxes according to the lump-sum method and have registered and used electronic invoices generated from cash registers before June 01, 6 shall continue to use invoices generated from cash registers registered with the tax authority.

5. In case an enterprise has activities of selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorcycles and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, film screening activities, other personal services according to regulations on the Vietnam Economic Sector System) that have registered to use electronic invoices with codes, electronic invoices without codes of the tax authority to serve the above activities of selling goods and providing services directly to consumers before June 01, 6, it can choose to either switch to applying electronic invoices generated from cash registers according to the provisions of Decree No. 2025/70/ND-CP or continue to use electronic invoices registered for use with the tax authority.

6. Receipts for fee and charge collection according to the guidance form in Circular No. 303/2016/TT-BTC dated November 15, 11 of the Ministry of Finance guiding the printing, issuance, management and use of types of documents for collecting fees and charges belonging to the state budget that are still in use may continue to be used. In case the fee and charge collection receipts according to the guidance form in the above document are used up, the Form prescribed in Decree No. 2016/11/ND-CP dated January 2020, 20 of the Government stipulating administrative procedures in the field of state treasury or according to the provisions of Decree No. 01/2020/ND-CP shall be used.

7. For invoices of tax authorities that have been printed according to the provisions of Decree No. 51 / 2010 / ND-CP May 14, 5 and Decree No. 04 / 2014 / ND-CP dated January 17, 01 of the Government regulating invoices for the sale of goods and provision of services if the invoice symbol and invoice number symbol are similar to the instructions in this Circular and the content is consistent with the provisions of Decree No. 123 / 2020 / ND-CP (amended and supplemented in Decree No. 70/2025/ND-CP), tax authorities are allowed to continue using printed invoices to sell to entities eligible to purchase invoices.

8. From the time enterprises, organizations, households and individuals use electronic invoices according to the provisions of Decree No. 123 / 2020 / ND-CP (amended and supplemented in Decree No. 70/2025/ND-CP) and the provisions of this Circular, if it is discovered that the invoice has been made in accordance with the provisions of Decree No. 51 / 2010 / ND-CP May 14, 5, Decree No. 04 / 2014 / ND-CP dated January 17, 01 of the Government and the guiding documents of the Ministry of Finance, if the invoice is incorrectly issued, the seller and the buyer must make a written agreement clearly stating the incorrect content and issue a new electronic invoice (an electronic invoice with a tax authority code or an electronic invoice without a code) to replace the incorrectly issued invoice. The electronic invoice replacing the incorrectly issued invoice must have the words "Replacement for invoice Form No. ... symbol ... number ... date ... month ... year". The seller signs the new electronic invoice replacing the incorrectly issued invoice (invoice issued according to Decree No. 51 / 2010 / ND-CP Decree No. 04 / 2014 / ND-CP of the Government and guiding documents of the Ministry of Finance) to send to the buyer (in case of using electronic invoices without codes) or the seller sends to the tax authority to be granted a code for the electronic invoice to replace the invoice already created (in case of using electronic invoices with codes of the tax authority).

9. This Circular includes 04 Appendices: Appendix I applies to printed and self-printed invoices and receipts (For Appendix IA - Invoice and receipt codes issued by the Tax Department: In case of changes due to the rearrangement of provincial administrative boundaries leading to changes in the name and number of Tax Departments, the Ministry of Finance shall issue a written notice on the invoice and receipt codes issued by the Tax Department); Appendix II provides guidance on the sample symbols on electronic personal income tax deduction vouchers and sample symbols of electronic vouchers; Appendix III provides guidance on the display samples of some types of invoices/receipts for organizations and enterprises to refer to during the implementation process; Appendix IV provides guidance from the tax authority on the notification of continued use of electronic invoices and notification of the use of electronic invoices with tax authority codes for each occurrence.

10. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.

Recipients: - Central Office and Party Committees; - Congress office; - Office of the President; - Office of the General Secretary; - People's Procuratorate of the Supreme; - Supreme People's Court; - State audit; - Ministries, ministerial-level agencies, government agencies; - Central body of mass organizations; - People's Council, People's Committee, Department of Finance of provinces and cities, Tax Branches, Regional State Treasuries; - Announcement; - Department of Document Inspection (Ministry of Justice); – Government web portal; – Electronic information portal of the Ministry of Finance and the Tax Department; - Units under the Ministry of Finance; – Save: VT, CT (VT, CS).

KT MINISTER DEPUTY Cao Anh Tuan

 

 

 

APPENDIX I

APPLICABLE TO INVOICES, PRINTED RECEIPTS, SELF-PRINTING
(Issued with Circular No. 32/2025/TT-BTC dated ... month ... year 2025 of the Minister of Finance)

STT	Appendix Name	Write comment here...
1	Appendix IA	Invoice code, receipt issued by tax department
2	Appendix IB	Receipt sample symbol, receipt symbol

APPENDIX IA

INVOICE CODE, RECEIPT ISSUED BY TAX DEPARTMENT

Code	Unit name
01	Regional Tax Department I
02	Regional Tax Department II
03	Regional Tax Department III
04	Regional Tax Department IV
05	Regional Tax Department V
06	Regional Tax Department VI
07	Regional Tax Department VII
08	Tax Department Region VIII
09	Tax Department Region IX
10	Tax Department of Region X
11	Tax Department Region XI
12	Tax Department Region XII
13	Tax Department Region XIII
14	Tax Department Region XIV
15	Tax Department of Region XV
16	Regional Tax Department XVI
17	Regional Tax Department XVII
18	Tax Department of Region XVIII
19	Tax Department Region XIX
20	Tax Department of Region XX
21	Large Enterprise Tax Department
22	E-commerce Tax Department

APPENDIX IB

RECEIPT SAMPLE SYMBOL, RECEIPT SYMBOL

1. The receipt sample symbol has 10 characters, including:

● The first 02 characters represent the type of receipt (01 is the symbol for tax, fee, and charge receipts without face value; 02 is the symbol for fee, charge receipts with face value.)

● The next 03 characters represent the receipt name (“BLP”).

● The next 01 character represents the receipt number. For example, a receipt with 03 copies is denoted by “3”.

● The next 01 character (the “-” sign) separates the first group of characters from the last group of 03 characters of the receipt sample symbol.

● The last 03 characters are the serial number of the sample in a receipt type.

For example: Symbol 01BLP2-001 is understood as: tax, fee, charge receipt (not pre-printed with face value), 02 copies, form 1.

2. Receipt symbol consists of 06 or 08 characters:

● The first 02 characters are the code of the province or centrally-run city according to the instructions in Appendix IA and only apply to receipts printed by the Tax Department.

● The next 02 characters are a group of two of the 20 uppercase letters of the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y used to distinguish receipt symbols. For receipts printed or self-printed by the fee collection agency, these 02 characters are the first 02 characters of the receipt symbol.

● The next character (the “-”) separates the first and last three characters of the receipt.

● The next 02 characters represent the year the receipt was printed. For example, if the receipt was printed in 2022, write 22.

● The last 01 character represents the form of the receipt. Specifically: self-printed tax, fee, and charge receipts are symbolized by T; printed receipts are symbolized by P.

For example: Symbol 01AA-25P is understood as a receipt for fees and charges printed by the Tax Department in 2025.

APPENDIX II

SYMBOL SAMPLE ON ELECTRONIC PERSONAL INCOME TAX DEDUCTION DOCUMENTS AND SYMBOL SAMPLE OF ELECTRONIC DOCUMENTS
(Issued with Circular No. 32/2025/TT-BTC dated ... month ... year 2025 of the Minister of Finance)

STT	Appendix Name	Write comment here...
1	Appendix II.A	Sample symbols on electronic personal income tax deduction certificates
2	Appendix II.B	Electronic document symbol sample

APPENDIX II.A

SYMBOL SAMPLE ON ELECTRONIC PERSONAL INCOME TAX DEDUCTION CERTIFICATE

1. The symbol of the personal income tax deduction certificate sample consists of 07 characters, which is 01/CTKT.

2. The symbol of the personal income tax deduction certificate consists of 06 characters including both letters and numbers as follows:

+ The first two letters “CT/” are the abbreviation of the document;

+ The next two characters are two (02) Arabic numerals representing the year of creation of the electronic personal income tax deduction certificate, determined by the last two digits of the calendar year.

+ The last letter is "E" which shows that the form of the document is electronic.

Example: CT/25E: Electronic personal income tax deduction certificate created and issued to taxpayers in 2025.

– The electronic personal income tax deduction certificate number is the serial number shown on the electronic personal income tax deduction certificate. The electronic personal income tax deduction certificate number is written in Arabic numerals with a maximum of 7 digits starting from number 1 on January 01 or the date of starting to use the electronic personal income tax deduction certificate and ending on December 01 of each year.

– In the presentation, the sample symbol, the electronic personal income tax deduction certificate symbol and the electronic personal income tax deduction certificate number are shown on the upper right of the personal income tax deduction certificate (or in an easily recognizable position).

APPENDIX II.B

SAMPLE SYMBOL OF ELECTRONIC DOCUMENT

1. The electronic receipt sample symbol has 5 characters including:

03 letters (EBL) and 02 numeric characters (01: represents a toll receipt without face value, 02 represents a toll receipt with face value)

For example: EBL01, EBL02

2. Receipt symbol consists of 03 characters:

The first two characters are two (02) Arabic numerals representing the year of electronic document creation determined by the last two digits of the calendar year. For example: The year of electronic document creation is 2, then it is shown as number 2025; the year of electronic invoice creation is 25, then it is shown as number 2026;

The next character is one (01) letter specified as T applicable to electronic documents registered for use by the organization with the tax authority.

APPENDIX III

INVOICE/RECEIPT SAMPLES FOR REFERENCE
(Issued with Circular No. 32/2025/TT-BTC dated ... month ... year 2025 of the Minister of Finance)

STT	Reference sample	Name of invoice/receipt type
1	Reference sample number 1	VAT invoice cum tax refund declaration
2	Reference sample number 2	Value added invoice integrated with tax, fee and charge receipt
3	Reference sample number 3	Sales invoice integrated with tax, fee and charge receipt
4	Reference sample number 4	Commercial invoice
5	Reference sample number 5	Tax, fee and charge receipts used by tax authorities when collecting taxes, fees and charges from individuals
6	Reference sample number 6	Electronic fee and charge receipt

APPENDIX IV

(Issued with Circular No. 32/2025/TT-BTC dated ... month ... year 2025 of the Minister of Finance)

STT	Appendix Name	Write comment here...
1	Appendix IV.A	Notice on continued use of electronic invoices
2	Appendix IV.B	Notice on the use of electronic invoices with tax authority codes for each occurrence

APPENDIX IV.A

NAME OF SUPERIOR TAX AUTHORITY NAME OF ISSUING AGENCY DOCUMENT ---	SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness -----
Number: …./TB – ……….	……., date…….. month…… year…..

NOTIFICATION

On continuing to use electronic invoices

Dear: (Taxpayer:….)
(Tax code:….)

Pursuant to Clause 12, Article 1, Decree No. 70/2025/ND-CP dated March 20, 03 of the Government amending and supplementing Clause 2025 and Clause 1, Article 2 of Decree No. 16/123/ND-CP dated October 2020, 19 of the Government regulating invoices and documents.

After review, the tax authority informs the taxpayer ……………… from the date …. month …. year …. to continue or as registered with the tax authorities.

Tax authorities notify taxpayers to know and implement./.

ANNOUNCEMENT FROM THE HEAD OF THE TAX AUTHORITY (Digital signature of the Head of the tax authority)

APPENDIX IV.B

NAME OF SUPERIOR TAX AUTHORITY NAME OF ISSUING AGENCY DOCUMENT ---	SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness -----
Number: …./TB – ……….	……., date…….. month…… year…..

NOTIFICATION

On the use of electronic invoices with tax authority codes for each occurrence

To: Taxpayer's name:………………………………………………………….

Tax code:…………………………………………………………………………………….

Contact address:…………………………………………………………………………………

Email address:………………………………………………………………………………………………………

Pursuant to Law on Tax Administration No. 38/2019/QH14 dated June 13, 6.

Pursuant to Clause 10, Article 1, Decree No. 70/2025/ND-CP dated March 20, 03 of the Government amending and supplementing Clause 2025, Article 2 of Decree No. 13/123/ND-CP dated October 2020, 19 of the Government regulating invoices and documents.

During the time of explaining or supplementing information and documents specified in Clause 12, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 03 of the Government, Switch to using electronic invoices with tax authority codes for each occurrence.

Tax authorities notify to know and do./.

ANNOUNCEMENT FROM THE HEAD OF THE TAX AUTHORITY (Digital signature of the Head of the tax authority)