Free Invoice Generator (Vietnam)

Before the first sale, register to use e-invoices with the tax authority (Decree 254, Article 4(3)). Most businesses then issue coded invoices: create the invoice on the tax management system or in the software of a licensed e-invoice provider, sign it digitally, and send it to the tax authority, whose system returns the code automatically if the content and format are complete (Article 12). The business then delivers the coded invoice to the buyer by the method agreed with the buyer.

Uncoded invoices are open to listed sectors such as electricity, petrol, postal services, telecoms, banking, securities, insurance, e-commerce and transport, and to businesses with qualifying accounting and invoicing software (Article 6(1)(b)). The invoice goes to the buyer and the data to the tax office by the next working day, or by the VAT filing deadline through a summary table for sectors such as telecoms, insurance and banking (Article 16(3)).

The invoice is dated when ownership of goods passes, or when a service is completed or paid for if payment comes first, whether or not the buyer has paid (Article 9(1)-(2)). A plain PDF or paper copy is not an invoice: the electronic file with its digital signature is the invoice, and a printout has no value for payment or deduction, except invoices from cash registers linked to the tax authority (Article 5(4)). If the system is down, wait for the tax office or provider to restore it, then issue within 3 working days where the outage is force majeure (Article 14).