Compliance · 🇻🇳 Vietnam Live mandate

Vietnam — GDT mandatory e-invoice · Decree 70/2025

Universal e-invoice since 2022 · Decree 70 expansion 2025-2026 — regulator: General Department of Taxation (GDT). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

Mandatory for every taxpayer since 1 July 2022 — Vietnam was an early Asian mover on universal e-invoicing.
Decree 70/2025/ND-CP (effective 1 Jun 2025) overhauls Decree 123/2020: tighter timing, expanded scope, new rectification rules.
POS retail (hospitality, F&B, personal services) with revenue > VND 1 bn/yr must connect their cash registers to the GDT system in real time.
Foreign suppliers without permanent establishment selling digital services in Vietnam can voluntarily register on the GDT portal to issue e-invoices.
Two flavours: e-invoice with verification code from GDT (real-time clearance) or without (registered taxpayer self-issuance).

Deadlines

Date	Who	What
2022-07-01	All organisations and businesses	Mandatory e-invoice — universal scope.
2025-06-01	All taxpayers	Decree 70/2025 in force — POS, foreign suppliers, tighter timing.
2026-01-16	All taxpayers	Decree 310/2025 restructures penalty framework for invoice violations.

Background

Vietnam mandated e-invoicing universally from 1 July 2022 — earlier than most ASEAN peers. The General Department of Taxation (GDT) operates a national e-invoice platform: every VAT-registered taxpayer must issue invoices in the GDT-prescribed XML, sign with a tax-purpose digital certificate, and either obtain a verification code from GDT in real time (clearance flavour, mandatory for higher-risk taxpayers) or self-issue with subsequent reporting (registered-taxpayer flavour).

Decree 70/2025/ND-CP, effective 1 June 2025, amends the predecessor Decree 123/2020 and tightens the regime: stricter timing rules (often same-day reporting), expanded scope to POS cash registers connected in real time for retail/hospitality/F&B with revenue above VND 1 bn/yr, and inclusion of foreign suppliers of digital services who can voluntarily register on the GDT portal to issue Vietnamese e-invoices.

From 16 January 2026, Decree 310/2025/ND-CP restructures the administrative-penalty framework for invoice violations. Storage requirement: minimum 10 years.

Format profile

GDT XML (national; not UBL).
Seller and buyer tax code (10 or 13 digits) mandatory.
Two issuance flavours: with GDT verification code (clearance) or without (self-issuance + reporting).
Tax-purpose digital signature certificate from a GDT-approved CA mandatory.
POS retail: cash register must connect to GDT in real time; per-transaction transmission.

Required fields

seller.taxCodestring (10 or 13 digits)required

Vietnamese tax code.
seller.digitalCertificatePKCS#12required

Tax-purpose certificate from a GDT-approved CA.
invoice.gdtVerificationCodestringrequired for clearance flavour

Returned by GDT after real-time validation.

Public sector (B2G)

Combined private + public flow — no dedicated B2G hub for this country.

B2B reporting / clearance

GDT national e-invoice platform — Real-time clearance (high-risk taxpayers) or near-real-time reporting (registered taxpayers). Universal scope.

Lifecycle status	Reported as
`issued`	Invoice signed and either cleared or reported.
`cancelled`	Cancellation or replacement under Decree 70 rectification rules.
`rejected`	GDT rejected the clearance request.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
Vietnam happy path	Sender tax code `0123456789`, recipient any VN tax code in Flowie sandbox.

FAQ

Do I need a Vietnamese digital certificate?

Yes — invoices must be signed with a certificate from a GDT-approved CA bound to the seller's tax code. Flowie's Vietnamese partnership covers this onboarding.

References

Primary sources (government / regulator / standards body):

General Department of Taxation (English) — Vietnamese tax authority.
GDT · e-tax portal for foreign suppliers — Foreign-supplier registration portal.

Industry analyses (vendor trackers — useful for cross-referencing):

EY Vietnam · April 2025 tax alert (Decree 70) — Industry analysis — Decree 70 effective date.
EDICOM · Vietnam e-invoicing — Industry tracker.