Documentation on Vietnam

Vietnam's e-invoicing regime explained — mandatory hóa đơn điện tử for every seller since 1 July 2022, now governed by Tax Administration Law 108/2025/QH15, Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC from 1 July 2026. Coded (clearance) and non-coded invoices, cash-register e-invoices for B2C, voluntary registration for foreign platform suppliers, the national XML format, the six-character invoice symbol, registration through a service provider, and Decree 125/2020 penalties as amended.

Learn about MST number in Vietnam. Use Lookuptax for hassle-free tax id validation in Vietnam and other 100+ countries

Vietnam's VAT (Thuế giá trị gia tăng) guide — the 10% standard rate temporarily cut to 8% through 31 December 2026, the VND 1 billion household-business exemption, the VND 1 billion deduction-method threshold, foreign-supplier and marketplace withholding rules for B2B and B2C digital sales, and the e-invoice regime moving from Decree 123/2020/ND-CP through Decree 70/2025/ND-CP to Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC from 1 July 2026.