Quyết định 2799/QĐ-CT năm 2025 về Quy trình quản lý hóa đơn điện tử, chứng từ điện tử do Cục trưởng Cục Thuế ban hành

DECISION

PROMULGATION OF PROCESS FOR MANAGING E-INVOICES AND E-DOCUMENTS

DIRECTOR OF DEPARTMENT OF TAXATION

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on amendments to the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, and Law on Penalties for Administrative Violations dated November 29, 2024;

Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents; Decree No. 41/2022/ND-CP dated June 20, 2022 of the Government of Vietnam on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents and Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government of Vietnam on tax exemption and reduction under Resolution No. 43/2022/QH15 of the National Assembly of Vietnam on fiscal and monetary policies for supporting socio-economic recovery and development program; Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government of Vietnam on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents;

Pursuant to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government of Vietnam on functions, tasks, entitlements, and organizational structure of the Ministry of Finance of Vietnam; Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government of Vietnam on amendments to Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government of Vietnam on functions, tasks, entitlements, and organizational structure of the Ministry of Finance of Vietnam;

Pursuant to Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Ministry of Finance of Vietnam on guidance on Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents, Decree No. 70/ND-CP/2025 dated March 20, 2025 on amendments to Decree No. 123/2020/ND-CP;

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Pursuant to Decision No. 1375/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, entitlements, and organizational structure of the Office and Divisions under the Department of Taxation;

Pursuant to Decision No. 1376/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, entitlements, and organizational structure of Provincial Tax Offices under the Department of Taxation;

Pursuant to Decision No. 1377/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, and entitlements of Commune-level Tax Offices under Provincial Tax Offices;

Pursuant to Decision No. 1379/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, entitlements, and organizational structures of the Large Enterprise Taxation Sub-department under the Department of Taxation;

Pursuant to Decision No. 1380/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, entitlements, and organizational structure of the E-commerce Taxation Sub-department under the Department of Taxation;

Pursuant to Decision No. 1383/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, and entitlements of Offices and Divisions under Provincial Tax Offices;

Pursuant to Decision No. 1384/QD-CT dated June 30, 2025 of the Department of Taxation on the organizational model for tax administration of the Commune-level Tax Offices;

At the request of the Head of the Division of Tax-related Operations;

HEREBY DECIDES:

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Article 2. This Decision comes into force as of its date of signing and applies to tax authorities at all levels in the implementation of e-invoices and e-documents.

Article 3. This Decision replaces Decision No. 1447/QD-TCT dated October 5, 2021 and Decision No. 1391/QD-TCT dated August 23, 2022 of the General Director of the General Department of Taxation.

Article 4. Head of Administrative Office, Heads of Divisions under the Department of Taxation; Manager of the Large Enterprise Taxation Sub-department; Manager of the E-commerce Taxation Sub-department, Managers of Provincial Tax Offices; Managers of Commune-level Tax Offices shall implement this Decision./.

DIRECTOR




Mai Xuan Thanh

PROCESS

MANAGEMENT OF E-INVOICES AND E-DOCUMENTS
(Enclosed with Decision No. 2799/QD-CT dated August 6, 2025 of the Director of the Department of Taxation)

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GENERAL PROVISIONS

Article 1. Objectives

1. To stipulate the contents and steps of the management and use of information on e-invoices and e-documents at tax authorities at all levels to ensure compliance with the law on tax administration and the law on e-invoices and e-documents.

2. To apply information technology to support tax authorities at all levels in developing databases, utilizing and managing information on e-invoices and e-documents as prescribed by the law, automating work steps in various stages in the Process, as well as meeting the requirements for administrative procedures and modernization of the tax sector.

3. To delineate the responsibilities of tax authorities and tax officials participating in the implementation of the process.

Article 2. Scope

1. This Process provides for the procedures for implementing the management of e-invoices and e-documents by tax authorities and tax officials at all levels, including the management of registration, use, and utilization of information on e-invoices and e-documents, as well as the provision of information on e-invoices.

2. E-invoices managed under this Process are types of invoices prescribed in Article 8 of Decree No. 123/2020/ND-CP (amended by Clause 5 Article 1 and Point a Clause 2 Article 1 of Decree No. 70/2025/ND-CP).

3. E-documents managed under this Process are types of documents prescribed in Article 30 of Decree No. 123/2020/ND-CP (amended by Clause 16 Article 1 of Decree No. 70/2025/ND-CP).

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This Process applies to the Department of Taxation, Large Enterprise Taxation Sub-department, E-commerce Taxation Sub-department; Provincial Tax Offices; Commune-level Tax Offices; tax officials of tax authorities at all levels.

Article 4. Interpretation of terms and abbreviations

1. Abbreviations

a) Abbreviations related to taxpayers.

- Tax identification number abbreviated as TIN.

- Value-added Tax abbreviated as VAT.

b) Abbreviations related to applications

- Tax Management System abbreviated as TMS.

- Taxpayer Risk Analysis System abbreviated as TPR.

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- E-tax Service System abbreviated as eTax.

c) Abbreviations related to legislative documents

- Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents abbreviated as Decree No. 123/2020/ND-CP.

- Decree No. 41/2022/ND-CP dated June 20, 2022 of the Government of Vietnam on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents abbreviated as Decree No. 41/2022/ND-CP.

- Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government of Vietnam on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents abbreviated as Decree No. 70/2025/ND-CP..

- Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating the Law on Tax Administration abbreviated as Decree No. 126/2020/ND-CP.

- Circular No. 22/2020/TT-BTTTT dated September 7, 2020 of the Ministry of Information and Communications of Vietnam on technical requirements applicable to digital signature software and digital signature checking software abbreviated as Circular No. 22/2020/TT-BTTTT.

- Circular No. 32/2025/TT-BTC dated May 31, 2025 of the Ministry of Finance of Vietnam elaborating the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents, and Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government of Vietnam on amendments to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents abbreviated as Circular No. 32/2025/TT-BTC.

2. Interpretation of terms

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b) “Heads of Units” refers to Head of Administrative Office, Vice Head of Administrative Office, Heads of Divisions, Vice Heads of Divisions/Units under the Department of Taxation; Heads and Deputy Heads of Units under the E-commerce Taxation Sub-department and Large Enterprise Taxation Sub-department; Head of Administrative Units, Vice Head of Administrative Units, and Chiefs and Vice Chiefs of Units under Provincial Tax Offices; Heads and Deputy Heads of Teams under Commune-level Tax Offices.

c) “E-invoice service providers” refer to organizations that provide solutions for the creation, connection, transmission, receipt, storage, and processing of data on e-invoices and e-documents. E-invoice service providers include: organizations that provide e-invoice solutions for sellers and buyers; organizations that connect, transmit, and store e-invoice data with tax authorities.

d) “Solution providers” refer to organizations that provide solutions for the creation, processing, and storage of data on authenticated e-invoices and unauthenticated e-invoices for sellers and buyers, as well as e-documents as prescribed by the law on e-invoices and other relevant laws; provide solutions for the receipt and transmission of data on e-invoices and e-documents for service users; provide solutions for the transmission and receipt of data on e-invoices and e-documents for tax authorities through a transmission service provider.

dd) “Transmission service providers” refer to organizations that provide solutions for the connection, receipt, transmission, and storage of data on e-invoices from sellers or solution providers for tax authorities.

e) “Directly connected organizations” refer to organizations or enterprises engaged in the sale of goods or provision of services that meet the requirements for transmitting e-invoice data directly to tax authorities without going through e-invoice service providers.

f) “Web Portal for E-invoices and E-documents of the Department of Taxation” refers to the centralized internet access point provided by the Department of Taxation, enabling taxpayers, tax authorities, transmission service providers, and other agencies, organizations, and individuals to conduct transactions relating to e-invoices and e-documents as prescribed by regulations. The Web Portal of the Department of Taxation shall send automatic responses confirming that a taxpayer has successfully submitted documents and notifying the official time of receipt of the taxpayer’s dossiers, documents, and data; send notices and results of the handling of matters relating to the taxpayer’s e-invoices and e-documents (if any) through the e-invoice service provider (where the taxpayer registers to use e-invoices via such provider), through the user account on the Web Portal for E-invoices and E-documents of the Department of Taxation, or through the email address registered with the tax authority (where the taxpayer registers to use e-invoices directly via the Web Portal).

g) “E-invoice and E-document Information Management System of the Department of Taxation” includes the application software (https://hddtcbt.gdt.gov.vn), databases, and technical infrastructures to meet the requirements for receiving, processing, storing, and utilizing data on e-invoices, e-documents, and relevant data as prescribed by regulations.

h) “E-invoice and e-document data standards” refer to regulations on the components containing professional data on e-invoices and e-documents, components containing digital signature data, and methods of transmission with tax authorities, as decided by the Director of the Department of Taxation (hereinafter referred to as “data standards”).

i) “Organizations managing e-commerce platforms” refers to digital platform operators with payment functions and other organizations engaged in digital economic activities that are subject to tax deduction and payment on behalf of sellers as prescribed in Clause 1 Article 2 of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government of Vietnam (hereinafter referred to as “e-commerce platforms”).

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l) “Account” refers to the username and password issued by the tax authority for logging into the Web Portal for E-invoices and E-documents and the E-invoice and E-document Information Management System.

m) “Application user account” refers to the account issued to use functions on the Web Portals for E-invoices and E-documents and the E-invoice and E-document Information Management System.

n) “Data connection and transmission account” refers to the account issued to directly connected organizations or transmission service providers for connecting and transmitting e-invoice data to the Department of Taxation.

o) “TIN status of taxpayer” refers to the operational status of a taxpayer, including: Status “00”: taxpayer is active; Status “01”: taxpayer has ceases operations and completed procedures for terminating the validity of the TIN; Status “02”: taxpayer has transferred to another managing tax authority; Status “03”: taxpayer has ceased operations but has yet to complete procedures for terminating the validity of the TIN; Status “05”: taxpayer has suspended business operations; Status “06”: taxpayer is not operating at the registered address; Status “07”: taxpayer is pending bankruptcy procedures; Status “09”: taxpayer is pending verification of business operations at the registered address; Status “10”: TIN pending update of personal identification number information.

p) “Management of information on e-invoices and e-documents” refers to the management of information of transmission service providers, solution providers, general information on taxpayers, and other information relating to taxpayers for the inspection and control of data and information on the registration and use of e-invoices and e-documents by sellers, as well as information of relevant organizations and individuals in the retrieval and use of e-invoices and e-documents.

q) “E-invoices generated from a cash register with e-data transmission to the tax authority” refers to an invoice bearing the tax authority’s code or e-data that enables the buyer to retrieve and declare the information on the invoice generated from the cash register of the point-of-sale system used by an organization or individual selling goods or providing services, with data transmitted to the tax authority as prescribed by regulations (hereinafter referred to as “e-invoices generated from cash registers”).

r) “Cash register” refers to a point-of-sale system consisting of a synchronized electronic device or a system of multiple electronic devices interconnected by information technology solutions, with common functions such as calculating payments, storing sales transactions, and recording sales data.

s) “Tax authority code on e-invoices generated from cash registers” refers to a string of 23 characters structured as follows:

C1C2-C3C4-C5C6C7C8C9-C10C11C12C13C14C15C16C17C18C19C20

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- C1 refers to the fixed letter “M” indicating that the e-invoice is generated from a cash register, as prescribed in Point b Clause 1 Article 5 of Circular No. 32/2025/TT-BTC.

- C2 refers to a fixed symbol indicating the type of e-invoice (from 1 to 9), as prescribed in Point a Clause 1 Article 5 of Circular No. 32/2025/TT-BTC.

- C3 and C4 refer to the last 2 digits of the invoice insurance year, automatically generated by the taxpayer’s sales software.

- C5, C6, C7, C8, and C9 refer to a 5-character string issued by the tax authority, automatically generated from the tax authority's E-invoice and E-document Information Management System to ensure uniqueness.

- C10, C11, C12, C13, C14, C15, C16, C17, C18, C19, and C20 refer to an 11-digit numeric string automatically generated by the taxpayer's sales software to ensure uniqueness.

- Hyphens (-) are used as separators between groups of characters indicating invoice type, issuance year, characters issued by the tax authority, and the auto-generated numeric string from sales software.

The tax authority code on e-invoices generated from cash registers may be set up for multiple cash registers at one or more business locations or dependent units, ensuring the uniqueness of each invoice.

Article 5. Entities participating in the process

1. Units for receiving registration information and data on e-invoices and e-documents:

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- Enterprise Taxation Units and Individual, Household Taxation and Other Revenue Units under Provincial Tax Offices;

- Enterprise Management and Support Teams, Individual and Household Management and Support Teams, and Other Revenue Management Teams under Commune-level Tax Offices;

- Administrative procedure receiving and processing units of tax authorities at all levels.  

(hereinafter referred to as “Data Receiving Units”).

2. Units for managing and using e-invoices and e-documents:

- Tax Administration Divisions under the Large Enterprise Taxation Sub-department and E-commerce Taxation Sub-department;

- Enterprise Taxation Units and Individual, Household Taxation and Other Revenue Units under Provincial Tax Offices;

- Enterprise Management and Support Teams, Individual and Household Management and Support Teams, and Other Revenue Management Teams under Commune-level Tax Offices;

- Other units as assigned by the Leaders of tax authorities depending on the scale and work requirements.  

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3. Units for managing e-invoice and e-document risks:

These are the units responsible for managing e-invoice and e-document risks within tax authorities, including:

- Compliance Management and Taxpayer Service Division under the Department of Taxation;

- Units assigned to manage e-invoice and e-document risks under the Large Enterprise Taxation Sub-department, and database and risk management units under the E-commerce Taxation Sub-department;

- Units for data administration and risk management under Provincial Tax Offices;

- Units assigned to manage e-invoices and e-document risks under Commune-level Tax Offices.

(hereinafter referred to as “Risk Management Units”).

4. Inspection units:

- Examination Division under the Department of Taxation;

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- Examination Units, Enterprise Taxation Units, and Individual, Household Taxation and Other Revenue Units under Provincial Tax Offices;

- Examination Teams, Enterprise Taxation Teams, Individual and Household Management and Support Teams, and Other Revenue Management Teams under Commune-level Tax Offices.

(hereinafter referred to as “Examination Units”).

5. Units for receiving and returning results:

- Administrative and clerical units under tax authorities;

- Units assigned to receive and return results under the Large Enterprise Taxation Sub-department and E-commerce Taxation Sub-department;

- Units for management and support of enterprises, individuals, households, and other revenues under Provincial Tax Offices;

- Administrative procedure receiving and processing units of tax authorities at all levels;

- Units assigned by the Leaders of tax authorities depending on the scale and work requirements.

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6. Information technology units:

- Technology, and Automation Digital Transformation Division under the Department of Taxation;

- Units for data administration and risk management under Provincial Tax Offices;

- Teams for Operation, Estimation, and Legal Affairs under Commune-level Tax Offices.

(hereinafter referred to as “IT Units”).

7. Other professional units participating in the process:

- Enterprise management and support units/individual and household management and support units, other revenue management units, or other units assigned by the Leaders of tax authorities depending on the scale and work requirements.

- Divisions/units under the Department of Taxation; Units under the Large Enterprise Taxation Sub-department, E-commerce Taxation Sub-department, and Provincial Tax Offices; Teams under relevant Commune-level Tax Offices as assigned by the Leaders of tax authorities.

(hereinafter referred to as “Other Professional Units”).

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1. Methods by which the Web Portal for E-invoices and E-documents receives information on e-invoices and e-documents submitted by taxpayers to the tax authority.

a) Direct receipt on the Web Portal for E-invoices and E-documents, including:

a.1) Direct receipt from taxpayers using e-invoices, including:

Taxpayers subject to the use of authenticated e-invoices who are not required to pay service fees for 12 months from the start of the use of e-invoices, as prescribed in Clause 1 Article 14 of Decree No. 123/2020/ND-CP; taxpayers subject to invoices to be issued at each time when a transaction occurs, as prescribed in Point a Clause 2 Article 13 of Decree No. 123/2020/ND-CP (amended by Point a Clause 10 Article 1 of Decree No. 70/2025/ND-CP); tax authorities or agencies assigned to take charge of disposing public property and foreign suppliers without permanent establishments in Vietnam engaged in e-commerce and digital platform-based business and provide other services in Vietnam, as prescribed in Clause 1 Article 15 of Decree No. 123/2020/ND-CP (amended by Clause 11 Article 1 of Decree No. 70/2025/ND-CP).

a.2) Direct receipt from taxpayers, organizations, or individuals using e-documents as prescribed in Clause 21 Article 1 of Decree No. 70/2025/ND-CP, including income payers not eligible to use e-invoices or using authenticated e-invoices who are not required to pay service fees.

b) Receipt from taxpayers that are enterprises or directly connected organizations: applicable to economic organizations and enterprises selling goods or providing services that meet the requirements for transmitting data on e-invoices and e-documents directly to tax authorities, without going through e-invoice service providers, as prescribed in Clauses 14 and 22 Article 1 of Decree No. 70/2025/ND-CP.

c) Receipt through transmission service providers: applicable to taxpayers not falling under the cases prescribed in Points a and b Clause 1 of this Article.

2. Steps of reconciling information and contents of reconciliation information on e-invoices and e-documents.

a) Reconciliation steps

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Step 1. The Web Portal for E-invoices and E-documents automatically reconciles e-invoice information (such as the taxpayer’s operational status; information on the managing tax authority; data standards; the taxpayer’s digital signature; validity of the contract for receipt, transmission, and storage of e-invoice data, etc.) and sends a notice to the taxpayer no more than 15 minutes after receiving the taxpayer’s dossier. For e-invoices requesting a tax authority code, the Web Portal for E-invoices and E-documents conducts reconciliation and responds within no more than 5 minutes after receiving the e-invoices.

Step 2. The E-invoice and E-document Information Management System continues to automatically reconcile information within the scope of the database that contains reconciliation-supporting information.

Step 3. For cases where the E-invoice and E-document Information Management System does not have sufficient information for automatic conciliation, such as dossiers relating to tax debt coercion, dossiers for issuance of e-invoice codes at each time when a transaction occurs, or other dossiers lacking complete electronic data for automatic reconciliation, tax officials performs reconciliation in accordance with this Process.

Step 4. Based on the reconciliation results from Steps 1, 2, and 3, the system automatically generates and sends a notice to the taxpayer as prescribed in this Process.

a.2. Reconciliation of e-document information.

Step 1. The Web Portal for E-invoices and E-documents automatically reconciles e-document information (such as the taxpayer’s operational status; information on the managing tax authority; data standards; the taxpayer’s digital signature, etc.).

Step 2. The E-invoice and E-document Information Management System continues to automatically reconcile information within the scope of the database that contains reconciliation-supporting information.

Step 4. Based on the reconciliation results from Steps 1 and 2 the E-invoice and E-document Information Management System automatically generates and sends a notice to the taxpayer as prescribed in this Process.

b) Contents of reconciliation information

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- For authorized invoices, reconciliation information includes: invoice form symbol, authorized invoice symbol, invoice type, authorization period for invoice issuance, digital signature of the authorized party, operational status of the authorizing/authorized party; name and TIN of the authorizing party (the seller). 

- For invoices transmitted through a transmission service provider, reconciliation information concerning such provider includes: the operational status, operation, and validity of the contract for receipt, transmission, and storage of e-invoice data.

3. Methods by which the Web Portal for E-invoices and E-documents sends notices to taxpayers

a) Where the Web Portal for E-invoices and E-documents directly receives dossiers, documents, and data from taxpayers as prescribed in Point a Clause 1 of this Article.

The Web Portal for E-invoices and E-documents sends a notice confirming the taxpayer’s successful submission, along with the official time of receipt of the taxpayer’s dossiers, documents, and data, as well as notices and results of processing relating to the taxpayer’s e-invoices and e-documents, via the taxpayer’s user account on the Web Portal for E-invoices and E-documents and the email address registered following Form No. 01/DKTD-HDDT, Form No. 01/DKTD-CTDT, and Form No. 06/DN-PSDT enclosed with Decree No. 123/2020/ND-CP (amended by Decree No. 70/2025/ND-CP).

a) Where the Web Portal for E-invoices and E-documents directly receives dossiers, documents, and data from taxpayers, being enterprises or directly connected organizations, as prescribed in Point b Clause 1 of this Article.  

The Web Portal for E-invoices and E-documents sends a notice confirming the taxpayer’s successful submission, along with the official time of receipt of the taxpayer’s dossiers, documents, and data, as well as notices and results of processing related to the taxpayer’s e-invoices and e-documents, to the taxpayer’s user account on the Web Portal for E-invoices and E-documents.

c) Where the Web Portal for E-invoices and E-documents directly receives dossiers, documents, and data from taxpayers through a transmission service provider as prescribed in Point c Clause 1 of this Article.  

The Web Portal for E-invoices and E-documents sends a notice confirming the taxpayer’s successful submission, along with the official time of receipt of the taxpayer’s dossiers, documents, and data, as well as notices and results of processing related to the taxpayer’s e-invoices and e-documents, to the taxpayer’s user account on the Web Portal for E-invoices and E-documents through the transmission service provider.

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a) Where the Head of the tax authority or the directly managing tax authority issues the notice.

Step 1. The assigned tax official reviews the draft notice created on the system that is still in “pending” status, and submits it to the unit head for approval. If the notice is not accepted, the tax official updates the reason.

Step 2. Where the unit head agrees with the draft notice submitted in the system by the tax official, they approve and submit it to the Head of the tax authority (or a person authorized/signed by the Head) for issuance. Where they disagree, the unit head uses the “reject” function in the system and provides specific instructions.

Step 3. Where the Head of the tax authority (or the person authorized/signed by the Head) agrees with the draft notice submitted in the system by the unit head, they approve and apply their personal digital signature to the notice. Where they disagree, they use the “reject” function in the system and provide specific instructions.

Step 4. The tax official in charge of clerical tasks issues the document number and applies the tax authority's official digital signature to the notice on the same day the Head of the tax authority (or person authorized/assigned by the Head of the tax authority) signs it. If the notice is found to have been signed beyond the authorized scope, the clerical officer shall use the "refuse to issue document number" function (cancel the notice). The system will then automatically restore the notice, enabling the assigned tax official to reprocess the dossier from the review step and resubmit it to the unit head for approval.

Step 5. The Web Portal for E-invoices and E-documents automatically sends the notice to the taxpayer no later than 15 minutes from the time the clerical official issues the document number and applies the tax authority’s official digital number, using the method prescribed in Clause 3 of this Article.

The specific time for submission, approval, and digital signing by the tax official, unit head, Head of the tax authority, or the authorized/assigned person is specified in Chapter II of this Process for each type of notice.

b) For cases where the notice does not fall under the signing authority of the Head of the tax authority

Step 1. The Web Portal for E-invoices and E-documents or E-invoice and E-document Information Management System automatically generates the notice.

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5. Principles of synchronizing data from operational application software (TMS, TTR, TPR, ETAX, etc.) to the Web Portal for E-invoices and E-documents and E-invoice and E-document Information Management System.

- The data to be synchronized shall be the data already entered into the operational application software in accordance with the relevant tax administration procedures

- Synchronization frequency: twice per day.

- Synchronization schedule:

+ 00:00 to 00:01: First synchronization of the day, for data entered into the operational application software from 12:00 to 24:00 of the previous day.

+ 12:00 to 13:00: Second synchronization of the day, for data entered into the operational application software from 00:00 to 12:00 of the same day.

6. Principles of storing databases and utilizing information on e-invoices and e-documents

- All data on e-invoices and e-documents sent by taxpayers to the tax authority via the methods prescribed in Clause 1 of this Article shall be recorded in its original form as created or declared by the taxpayers.

- Notices regarding the cancellation of e-invoices/e-documents, taxpayers’ explanations of e-invoice-e-document information, and the tax authority’s handling information shall be stored according to the actual time of data occurrence; historical data shall not be deleted or removed.

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7. Principles of issuing user accounts for the Web Portal for E-invoices and E-documents

The issuance of user accounts for the Web Portal for E-invoices and E-documents or the E-invoice and E-document Information Management System, including the management and authorization of rights to retrieve e-invoice/e-document information, shall comply with the Process of Management and Use of Information Technology Applications in the tax sector.

8. The IT Unit shall maintain the operations of the E-invoice and E-document Information Management System and the Web Portal for E-invoices and E-documents.

Chapter II

CONTENT OF THE PROCESS

Section 1. RECEIPT AND PROCESSING OF REGISTRATION FOR USE OF E-INVOICES AND E-DOCUMENTS

Article 7. Management of information on registration/change of use of e-invoices

1. Receipt and processing of declarations of information on registration/change of use of e-invoices submitted by taxpayers (Form No. 01/DKTD-HDDT)

Step 1.

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- The managing tax authority indicated on the declaration matches the tax administration authority in the tax registration module of the TMS.

- The TIN is in status 00.

- The system automatically verifies that the type of invoice registered for use conforms to the taxpayer’s tax calculation method.

- Targets on Form No. 01/DKTD-HDDT conform to the data standards. 

- The taxpayer’s digital signature complies with regulations of the Ministry of Science and Technology of Vietnam.

- Verification of the legal representative’s information on the web portal of the Ministry of Public Security of Vietnam/tax registration information in TSM, including: taxpayer’s name; citizen ID number/ID number/personal identification number/passport number; date of birth; gender.

- The taxpayer is not subject to cessation of use of e-invoices as prescribed in Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

- The taxpayer’s registered method of sending and transmitting e-invoice data conforms to the chosen invoice type.

- For taxpayers registering to use authenticated e-invoices and selecting the data transmission method of “use of authenticated e-invoices without service fees”, the conditions prescribed in Clause 1 Article 14 of Decree No. 123/2020/ND-CP (amended by Clause 11 Article 1 of Decree No. 70/2025/ND-CP) and Clause 1 Article 15 of Decree No. 123/2020/ND-CP (amended by Clause 11 Article 1 of Decree No. 70/2025/ND-CP) must be met.

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+ Name of requesting taxpayer.

+ Duration of suspension of use of e-invoices: inspect the period of suspension.

+ The e-invoice solution provider is included in the list of e-invoice solution providers disclosed on the Web Portal of the Department of Taxation.

+ Verification of the registered certificate serial number.

- Verification of the information of the service provider (included in the list of e-invoice service providers meeting prescribed requirements) declared by the taxpayer on the declaration:

+ Name of service provider.

+ TIN status is 00 or 02.

Where the taxpayer submits Form No. 01/DKTD-HDDT through a transmission service provider, the Web Portal for E-invoices and E-documents automatically reconciles the additional information relating to such service provider as instructed in Point b Clause 2 Article 6 of this Process, specifically:

- Verification of information of the transmission service provider (included in the list of e-invoice service providers meeting prescribed requirements) declared by the taxpayer on the declaration:

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+ TIN status is 00 or 02.

+ Period of service provision: verification of the contract validity period.

- Verification of information on registration for integration of e-invoices with e-documents:

+ TIN of the organization to be integrated/receiving integration is in status 00.

+ Verification of approval for the organization applying for or receiving integration to use e-invoices and e-documents.

+ The taxpayer registers to use one of the following invoice types: “VAT invoice integrated with receipts of taxes, fees, and charges”; “sales invoice integrated with receipts of taxes, fees, and charges”; or both of the listed types.

+ Name of integrated invoice type: “VAT invoice integrated with receipts of taxes, fees, and charges”; “sales invoice integrated with receipts of taxes, fees, and charges”; or both of the listed types.

+ Invoice form symbol and integrated invoice symbol comply with the character standards prescribed in Clause 1 Article 5 of Circular No. 32/2025/TT-BTC.

+ Integration period: inspect the validity of the integration.

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Step 2.

Within 1 working day from the date the Web Portal for E-invoices and E-documents sends the notice of receipt of From No. 01/TB-TNDT (Step 1):

The E-invoice and E-document Information Management System automatically reconciles the information on Form No. 01/DKTD-HDDT, including:

- The taxpayer registers to use the form of unauthenticated e-invoices or simultaneously two/three authenticated and unauthenticated forms; or cash-register-generated invoices in accordance with Clauses 1 and 2 Article 91 of the Law on Tax Administration, if the taxpayer does not fall under the list of those using authenticated e-invoices.

- The taxpayer engages in business lines subject to the use of cash-register-generated e-invoices as prescribed in Point 1 Article 11 of Decree No. 123/2020/ND-CP, amended by Clause 8 Article 1 of Decree No. 70/2025/ND-CP.

- The taxpayer does not fall into cases of suspension from using e-invoices as prescribed in Clauses 1 and 2 Article 16 of Decree No. 123/2020/ND-CP (amended by Clause 12 Article 1 of Decree No. 70/2025/ND-CP).

- Verification of information on dependent recording units declared by the taxpayer on the declaration with the tax registration system:

+ Verify whether the dependent recording unit has been registered by the taxpayer as an affiliated unit under tax registration information. Where the dependent recording unit has a 13-digit TIN, verify that the first 10 digits match the taxpayer's TIN who is submitting the declaration of information on registration/change of use of e-invoices.

+ Verify the recording method of the taxpayer granted retrieval rights.

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Based on the reconciliation results in Step 2, the E-invoice and E-document Information Management System automatically generates a notice, signs it on behalf of the tax authority regarding the rejection of the information on registration/change of use of e-invoices (Form No. 01/TB-DKDT), and sends it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process, in cases where the reconciliation results show that the taxpayer’s information declared on Form No. 01/DKTD-HDDT does not match the taxpayer’s information in the tax administration applications.

Step 3. Confirmation of the taxpayer’s information on registration or change, and automatic verification and reconciliation of the legal representative’s information

The Web Portal for E-invoices and E-documents requires the taxpayer to perform biometric authentication via facial recognition using the Etax Mobile application. At the same time, the system automatically sends a one-time password (OTP) requiring the taxpayer to authenticate via email or phone number as prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended by Point b Clause 11 Article 1 of Decree No. 70/2025/ND-CP).

- Where the taxpayer fails to authenticate within the prescribed time limit, or the authentication is unsuccessful, the Web Portal for E-invoices and E-documents automatically generates a notice, signs it on behalf of the tax authority, rejecting the information on registration/change of use of e-invoices using Form No. 01/TB-DKDT, and sends it to the taxpayer. The notice specifies the mismatched information and is delivered on the same working day or, at the latest, on the next working day, so that the taxpayer can update and correct this information with the national population database or the electronic identification and authentication system.

- Where the taxpayer successfully authenticates within the prescribed time limit, the E-invoice and E-document Information Management System automatically reconciles the information in accordance with Point b Clause 11 Article 1 of Decree No. 70/2025/ND-CP. Specifically, the e-Invoice and e-Document Information Management System reconciles the registration information for the use of e-invoices with data synchronized from tax administration applications, based on the set of assessment criteria, to determine whether the taxpayer shows risk indicators under the guidance of the Minister of Finance of Vietnam. This applies to legal representatives, household business representatives, individual businesspersons, or private enterprise owners who have previously been, or are currently, legal representatives, household business representatives, individual businesspersons, or private enterprise owners of other taxpayers whose TIN status is inactive at the registered business address; taxpayers that have terminated operations without closing the TIN; taxpayers that have suspended operations without completing tax obligations; taxpayers that have committed violations of tax, invoice, or document regulations; or taxpayers classified as high-tax-risk as prescribed in Article 9 of Circular No. 32/2025/TT-BTC guiding Decree No. 70/2025/ND-CP.

+ Where the taxpayer does not fall under the cases prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended by Point b Clause 11 Article 1 of Decree No. 70/2025/ND-CP), the E-invoice and E-document Information Management System automatically sends a notice of acceptance of the registration/change of use of e-invoices using Form No. 01/TB-DKDT to the taxpayer's email address and Etax Mobile account.

+ Where the taxpayer falls under the cases prescribed in Article 15 of Decree No. 123/2020/ND-CP (amended by Point b Clause 11 Article 1 of Decree No. 70/2025/ND-CP), within 1 working day from receipt of the taxpayer’s registration of use of e-invoices, the E-invoice and E-document Information Management System automatically generates a notice requesting explanation and supplementation of information/documents using Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP. Tax officials of the Invoice Use Management Unit shall review the request, submit it to the unit head for approval, and forward it to the Head of the tax authority for signature and issuance in accordance with Point a Clause 4 Article 6 of this Process. The notice shall be sent to the taxpayer through the Web Portal for E-invoices and E-documents, or the directly managing tax authority shall conduct an on-site verification at the taxpayer’s registered address in accordance with the law on tax administration and the procedures for verifying operational status, publishing information, handling, and restoring the TIN of taxpayers not operating at the registered address.

The taxpayer shall provide explanations and supplementary information/documents within 2 working days from receipt of the notice requesting explanation and supplementation from the tax authority.

++ Where the tax authority accepts the taxpayer’s explanation and supplementary information/documents, or where the verification results confirm that the taxpayer is operating at the registered address then at the latest by the next working day, the tax official of the Use and Management Unit shall submit the notice of acceptance of the registration of use of e-invoices using Form No. 01/TB-DKDT to the unit head, and then to the Head of the tax authority for approval and signature for issuance, for the E-invoice and E-document Information Management System to send it to the taxpayer in accordance with Point a Clause 4 Article 5 of this Process.

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2. Receipt and processing of declaration of information on registration/change of use of e-invoices in cases of authorization/delegation to issue e-invoices  

Step 1.

Within 15 minutes from receipt of the declaration of information on registration/change of use of e-invoices that includes contents on authorization/delegation to issue invoices (Sections 5 and 5 Form No. 01 /DKTD-HDDT under Decree No. 70/2025/ND-CP), the Web Portal for E-invoices and E-documents automatically reconciles the taxpayer’s registration information, including:

- The TIN has an active status (status 00).

- The managing tax authority indicated on the declaration matches the tax administration authority in the tax registration module of the TMS.

- The taxpayer’s digital signature complies with regulations of the Ministry of Science and Technology of Vietnam.

- The taxpayer is not subject to cessation of use of e-invoices as prescribed in Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

- Targets related to the authorization to issue invoices on Form No. 01/DKTD-HDDT comply with the data standards.

- Verification of the legal representative’s information with tax registration information in TSM, including: taxpayer’s name; citizen ID number/ID number/personal identification number/passport number; date of birth; gender.

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Based on the reconciliation results, the Web Portal for E-invoices and E-documents automatically generates a notice of receipt/rejection (following Form No. 01/TB-TNDT), signs it, and sends it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Step 2.

Within 1 working day from the date the Web Portal for E-invoices and E-documents sends the notice of receipt of Form No. 01/TB-TNDT, the E-invoice and E-document Information Management System automatically reconciles the information on Form No. 01/DKTD-HDDT (as instructed in this step), including:

- The authorization for the use of invoices conforms to the type and form of invoices that the taxpayer has registered for use.

- The Web Portal for E-invoices and E-documents automatically reconciles the information of both the authorizing party and the authorized party stated in Form No. 01/TB-DKDT. Where the authorization to issue invoices is registered by taxpayers conducting e-commerce platform-based business, the E-invoice and E-document Information Management System reconciles the taxpayer’s information with the list of e-commerce platforms eligible to receive authorization to issue invoices on behalf of taxpayers in accordance with Article 17 of this Process.

Step 3. Issuance of notice following Form No. 01/TB-DKDT.

Within 1 working day from the date of sending the notice following Form No. 01/TB-TNDT to the taxpayer, the E-invoice and E-document Information Management System automatically generates and sends a notice of acceptance/rejection of information on registration/change of use of e-invoices in cases of authorization/delegation to issue e-invoices, using Form No. 01/TB-DKDT, to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Article 8. Management of information on registration/change of use of e-documents/authorization/delegation to issue e-receipts (Form No. 01/DKTD-CTDT)

Step 1.

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- The TIN has an active status (status 00).

- The managing tax authority indicated on the declaration of registration of use of e-documents matches the tax administration authority in the tax registration module of the TMS.

- Targets on Form No. 01/ĐKTĐ-CTDT conform to the data standards. 

- The digital signature complies with regulations of the Ministry of Science and Technology of Vietnam.

- The organization registering for the use of e-receipts is included in the list of tax, fee, and charge collecting organizations synchronized from the instrument management application and other relevant tax administration applications.

Based on the reconciliation results, within 15 minutes, the Web Portal for E-invoices and E-documents automatically generates a notice of receipt/rejection (following Form No. 01/TB-TNDT), signs it, and sends it to the organization or individual registering to use e-documents in accordance with the method prescribed in Point b Clause 4 Article 6 of this Process.

Step 2.

Within 1 working day from the date the Web Portal for E-invoices and E-documents sends the notice of receipt of Form No. 01/TB-TNDT, the E-invoice and E-document Information Management System automatically reconciles the information on Form No. 01/DKTD-CTDT (as instructed in this step), including:

- The organization or individual registering for use of e-documents is eligible to register the type of use of e-documents prescribed in Section 2 of Form No. 01/DKTD-CTDT.

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- Regarding authorization to use e-receipts, the authorization must conform to the form of e-receipts registered by the taxpayer; the Web Portal automatically reconciles the information of the authorizing party and the authorized party on Form No. 01/DKTD-CTDT.

Step 3.

Within 1 working day from receipt of the registration of use of e-documents from the organization or individual, and based on the reconciliation results from Step 2, the E-invoice and E-document Information Management System automatically generates and sends a notice of acceptance/rejection of information on registration/change of use of e-documents (Form No. 01/TB-DKDT) to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Section 2. MANAGEMENT OF REGISTRATION OF USE OF E-INVOICES AND E-DOCUMENTS

Article 9. Updating information on taxpayers ceasing use of e-invoices as prescribed in Clauses 1 and 2 Article 16 of Decree No. 123/2020/ND-CP (amended by Clause 12 Article 1 of Decree No. 70/2025/ND-CP).

1. Web Portal for E-invoices and E-documents ceases to receive e-invoices and does not send notices of cessation of e-invoice use.

a) In cases where taxpayers cease using e-invoices due to the termination of TINs or due to non-operation at their registered business addresses as prescribed in Points 1.a and 1.b Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

The E-invoice and E-document Information Management System shall automatically synchronize from the TSM the updated information on the taxpayer’s operational status, the date of change recorded in the dossier (if any), the system-recorded date of change, and the reason for the change of TIN status in accordance with Clause 5 Article 6 of this Process, and shall automatically update such information into the list of taxpayers ceasing to use e-invoices on the E-invoice and E-document Information Management System.

b) In cases where household or individual businesses cease using e-invoices due to a conversion in tax payment method from the declaration method to the presumptive method or per-transaction payment, as prescribed in Point 1.c Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

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c) In cases of cessation of e-invoice use due to tax debt coercion as prescribed in Point 1.d Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

The E-invoice and E-document Information Management System shall automatically synchronize from the TMS the following information: TIN, taxpayer’s name, coercion decision number, date of decision, issuing tax authority, effective date of the decision, expiration date of the decision, or decision on termination of the coercion measure, etc., as prescribed in Clause 5 Article 6 of this Process, and automatically update such information into the list of taxpayers ceasing to use e-invoices on the Web Portal for E-invoices and E-documents.

2. Web Portal for E-invoices and E-documents ceases to receive e-invoices and sends notices of cessation of e-invoice use

a) In cases of cessation of e-invoices due to taxpayers’ suspension of business operations or suspension of e-invoice use according to the written notice document sent to the tax authority as prescribed in Point 1.c Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

In cases of cessation of e-invoice use due to the taxpayer’s suspension of business operations: the E-invoice and E-document Information Management System shall automatically synchronize from the TSM the updated information on the taxpayer’s operational status, the date of change recorded in the dossier (if any), the system-recorded date of change, and the reason for the change of TIN status in accordance with Clause 5 Article 6 of this Process.

In cases of cessation of e-invoice use due to the taxpayer’s suspension of e-invoice use according to the written document sent to the tax authority (Form No. 01/DKTD-HDDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP).

On the same working day, the E-invoice and E-document Information Management System shall automatically update the date of cessation of e-invoice use in the list of taxpayers ceasing to use e-invoices, and automatically generate a notice of cessation of e-invoice use in the E-invoice and E-document Information Management System, using Form No. 01/TB-NSD enclosed with Decree No. 70/2025/ND-CP, and send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

b) In cases of cessation of use of e-invoices generated from cash registers by taxpayers who are currently applying e-invoices generated from cash registers but have changed their business lines, thereby no longer meeting the conditions for using e-invoices generated from cash registers as prescribed in Point 1.h Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

- The E-invoice and E-document Information Management System shall automatically synchronize tax registration data with the TMS, and automatically reconcile taxpayers using e-invoices generated from cash registers who have changed their business lines with the list of business lines eligible to use e-invoices generated from cash registers in accordance with Clause 8 Article 1 of Decree No. 70/2025/ND-CP.

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3. 3. Head of directly managing tax authority issues e-notices of cessation of use of e-invoices to taxpayers

a) In cases of cessation of use of e-invoices due to taxpayers committing legal violations based on information provided by other state management authorities as prescribed in Point 1.e Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

On the same working day that the tax authority receives written documents from relevant authorities regarding cases of recession of e-invoice use due to taxpayers committing legal violations based on information provided by other state management authorities, the tax official of the Use and Management Unit shall review and submit them to the unit head, and then to the Head of the tax authority for signature for issuance of a notice of cessation of e-invoice use on the E-invoice and E-document Information Management System, using Form No. 01/TB-NSD in Appendix IB enclosed with Decree No. 70/2025/ND-CP. This notice shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process, updated into the list of taxpayers ceasing to use e-invoices on the Web Portal for E-invoices and E-documents, and automatically synchronized with other relevant tax administration applications.

b) In cases of cessation of e-invoice use due to inspection by the tax authority, where the taxpayer is found to have committed tax evasion, established for illegally trading or using e-invoices, or illegally using e-invoices to evade tax as prescribed in Point 1.i Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

After the inspection record takes effect, on the same working day, the Examination Unit shall request the Use and Management Unit to conduct a review, submit it to the unit head for approval, and then to the Head of the tax authority and signature and issuance of a notice of cessation of e-invoice use on the E-invoice and E-document Information Management System, using Form No. 01/TB-NSD in Appendix IB enclosed with Decree No. 70/2025/ND-CP. This notice shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process, automatically updated to the list of taxpayers ceasing to use e-invoices on the Web Portal for E-invoices and E-documents, and automatically synchronized with other relevant tax administration applications.

c) In cases of cessation of use of e-invoices due to taxpayers committing legal violations based on information provided by other state management authorities as prescribed in Points 1.dd and 1.g Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

Within 1 working day from the date the tax authority receives written documents from relevant authorities regarding cases of recession of e-invoice use due to taxpayers committing legal violations based on information provided by other state management authorities, tax officials of Use and Management Unit shall prepare a notice requesting explanation or supplementation of information/documents related to the use of e-invoices (using Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP) and a notice requiring the taxpayer to switch to using authenticated invoices on a per-transaction basis (using the form in Appendix IV.B enclosed with Circular No. 32/2025/TT-BTC). These notices shall be submitted to the unit head for approval, then to the Head of the tax authority for signature and issuance, and sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process.

The taxpayer shall provide explanations or supplement information/documents in accordance with Point 2.d Clause 12 Article 1 of Decree No. 70/2025/ND-CP. Where the taxpayer has provided complete explanations or supplementary information/documents and proven that the use of e-invoices complies with the law, the tax official of the Use and Management Unit shall review and submit them to the unit head for approval, and then to the Head of the tax authority for signature and issuance of a notice permitting the continuation of e-invoice use, using the form in Appendix IV.A enclosed with Circular No. 32/2025/TT-BTC, which shall be sent to the taxpayer as prescribed in Point a Clause 4 Article 6 of this Process.

Where the taxpayer has provided explanations or supplementary information/documents, but fails to prove that the use of e-invoices complies with the law, or fails to provide explanations and supplements within the prescribed time limit, the tax official of the Use and Management Unit shall review and submit them to the unit head for approval, and then to the Head of the tax authority for signature and issuance of a notice on cessation of e-invoice use, using Form No. 01/TB-NSD in Appendix IB enclosed with Decree No. 70/2025/ND-CP, which shall be sent to the taxpayer as prescribed in Point a Clause 4 Article 6 of this Process.

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The E-invoice and E-document Information Management System shall automatically synchronize the assessment results of taxpayers classified as very high risk from the risk management application according to the taxpayer risk classification criteria, and generate notices for tax officials of the Use and Management Unit to review and submit them to the unit head for approval, and then to the Head of the tax authority for signature and issuance of a request for the taxpayer to provide explanations or supplementary information/documents related to the use of e-invoices (using Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP) and a notice requiring the taxpayer to use authenticated e-invoices on a per-transaction basis (using the form in Appendix IV.B enclosed with Circular No. 32/2025/TT-BTC), which shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process.

The taxpayer shall provide explanations or supplement information/documents in accordance with Point 2.d Clause 12 Article 1 of Decree No. 70/2025/ND-CP. Where the taxpayer has provided complete explanations or supplementary information/documents and proven that the use of e-invoices complies with the law, the tax official of the Use and Management Unit shall review and submit them to the unit head for approval, and then to the Head of the tax authority for signature and issuance of a notice permitting the continuation of e-invoice use, using the form in Appendix IV.A enclosed with Circular No. 32/2025/TT-BTC, which shall be sent to the taxpayer as prescribed in Point a Clause 4 Article 6 of this Process.

Where the taxpayer has provided explanations or supplementary information/documents, but fails to prove that the use of e-invoices complies with the law, or fails to provide explanations and supplements within the prescribed time limit, the tax official of the Use and Management Unit shall review and submit them to the unit head for approval, and then to the Head of the tax authority for signature and issuance of a notice of cessation of e-invoice use, using Form No. 01/TB-NSD in Appendix IB enclosed with Decree No. 70/2025/ND-CP, which shall be sent to the taxpayer as prescribed in Point a Clause 4 Article 6 of this Process.

Article 10. Updating information on taxpayers continuing use of e-invoices as prescribed in Clause 3 Article 16 of Decree No. 123/2020/ND-CP (amended by Clause 12 Article 1 of Decree No. 70/2025/ND-CP).

1. Web Portal for E-invoices and E-documents does not send notices on taxpayers’ continuation of use of e-invoices.

a) In cases where the tax authority reinstates the taxpayer’s TIN, or where household businesses convert from the presumptive tax method to the declaration method.

The E-invoice and E-document Information Management System shall automatically synchronize from the TSM the updated information on the taxpayer’s operational status, the date of change recorded in the dossier (if any), the system-recorded date of change, and the reason for the change of TIN status in accordance with Clause 5 Article 6 of this Process, and notify the account of the managing tax authority and tax official. Afterward, the system shall automatically update such information into the list of taxpayers continuing to use e-invoices on the E-invoice and E-document Information Management System and other tax administration applications.

b) In cases where the tax authority has issued a decision terminating the coercion measure of suspending e-invoice use to the taxpayer.

The E-invoice and E-document Information Management System shall automatically synchronize from the TSM the information on the termination of coercion measures against the taxpayer, notify the account of the managing tax official, and automatically update such information into the list of taxpayers continuing to use e-invoices on the Web Portal for E-invoices and E-documents and other tax administration applications.

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a) In cases where taxpayers continue using e-invoices and resume business operations after the period of suspension of e-invoice use or suspension of business operations, according to written documents sent to the tax authority.

Upon the expiry of the suspension period of e-invoice use or suspension of business operations, according to the written document sent to the tax authority. On the same working day, the E-invoice and E-document Information Management System shall automatically review taxpayers who do not fall under cases of cessation of e-invoice use. Where the taxpayer meets the conditions for using e-invoices as prescribed by regulations, the E-invoice and E-document Information Management System shall automatically generate a notice on the taxpayer’s continuation of e-invoice use on the E-invoice and E-document Information Management System, using the form in Appendix IV.A enclosed with Circular No. 32/2025/TT-BTC, send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process, and notify the account of the managing tax official. The system shall automatically update such information into the list of taxpayers continuing to use e-invoices on the Web Portal for E-invoices and E-documents and other tax administration applications.

b) In cases of continuing to use e-invoices generated from cash registers when taxpayers change their business lines in accordance with Point 1.h Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

- The TMS shall automatically synchronize tax registration data with the E-invoice and E-document Information Management System in accordance with Clause 5 Article 6 of this Process. The E-invoice and E-document Information Management System shall automatically verify whether the taxpayer, who is currently using e-invoices generated from cash registers, has changed their business line upon receiving information from the business registration authority. The system shall automatically reconcile the taxpayer’s new business line after the change with those eligible to use e-invoices generated from cash registers as prescribed in Decree No. 70/2025/ND-CP.

- The system shall automatically determine whether the taxpayer is eligible or ineligible to continue using e-invoices generated from cash registers. On the same working day, in case the business line change results in the taxpayer being eligible to continue using e-invoices generated from cash registers, the E-invoice and E-document Information Management System shall automatically review taxpayers who do not fall under cases of cessation of e-invoice use. For taxpayers meeting the conditions for using e-invoices as prescribed by regulations, the E-invoice and E-document Information Management System shall automatically generate a notice on the taxpayer’s continuation of the use of e-invoices generated from cash registers on the E-invoice and E-document Information Management System, using the form in Appendix IV.A enclosed with Circular No. 32/2025/TT-BTC, send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process, and notify the account of the managing tax official. The system shall automatically update such information into the list of taxpayers continuing to use e-invoices on the Web Portal for E-invoices and E-documents and other tax administration applications.

3. Head of directly managing tax authority issues e-notices to taxpayers regarding continuation of e-invoice use. 

a) In cases of continuation of e-invoice use where the taxpayer has not committed any legal violation according to information provided by state management authorities, or in cases where, during inspection, the tax authority determines that the taxpayer has not engaged in tax evasion, has not been established for illegally trading or using e-invoices, or has not illegally used e-invoices to evade taxes as prescribed in Points 1.e and 1.i Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

On the same working day that the tax authority receives written documents from relevant agencies regarding cases eligible to continue using e-invoices due to the taxpayer no longer committing legal violations according to information provided by other state management authorities, or based on the synchronization results of data from the inspection application to the E-invoice and E-document Information Management System, the Web Portal for E-invoices and E-documents shall automatically review and generate a notice on the taxpayer’s continuation of e-invoice use on the E-invoice and E-document Information Management System using the form in Appendix IV.A enclosed with Circular No. 32/2025/TT-BTC. The tax official of the Use and Management Unit shall review and submit it to the unit head for approval, and then to the Head of the tax authority for signature and issuance of the notice, which shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process. The system shall automatically update such information into the list of taxpayers continuing to use e-invoices on the Web Portal for E-invoices and E-documents and other tax administration applications.

b) In cases of continuation of e-invoice use where the taxpayer has not committed any legal violation based on information provided by other state management authorities as prescribed in Points 1.dd and 1.g Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

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c) In cases of continuation of e-invoice use where the taxpayer is not classified as very high risk under the taxpayer risk levels as prescribed in Point 1.k Clause 12 Article 1 of Decree No. 70/2025/ND-CP.

- The E-invoice and E-document Information Management System shall conduct reconciliation with the list synchronized from tax administration applications and risk management applications based on the set of assessment criteria, to determine whether the taxpayer is classified as very high risk under the taxpayer risk levels as instructed by the Minister of Finance of Vietnam.

- On the same working day when it is determined that the taxpayer is no longer classified as very high risk, the Web Portal for E-invoices and E-documents shall automatically review and generate a notice on the taxpayer’s continuation of e-invoice use on the E-invoice and E-document Information Management System using the form in Appendix IV.A enclosed with Circular No. 32/2025/TT-BTC. The tax official of the Use and Management Unit shall review and submit it to the unit head for approval, and then to the Head of the tax authority for signature and issuance of the notice, which shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process. The system shall automatically update such information into the list of taxpayers continuing to use e-invoices on the Web Portal for E-invoices and E-documents and other tax administration applications.

Article 11. Disclosure of list of taxpayers using illegal invoices as prescribed in Article 29 of Decree No. 126/2020/ND-CP.

1. Development of database on list of illegal invoices

- The E-invoice and E-document Information Management System shall automatically update the list of illegal invoices for taxpayers using e-invoices during the period of coercion by the measure of cessation of e-invoices and in other cases as prescribed by regulations, where the tax administration system has yet to promptly synchronize data to the E-invoice and E-document Information Management System.

- Based on the conclusions of competent authorities and the tax examination results by the tax authority determining illegal invoices, the Use and Management Unit shall update the information into the list of illegal invoices on the Web Portal for E-invoices and E-documents.

2. 2. Development of database and disclosure of list of sellers using illegal invoices.

- The E-invoice and E-document Information Management System shall automatically generate a list of taxpayers using illegal invoices based on the taxpayer’s information in the list of illegal invoices.

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- The Examination Unit shall update the taxpayer’s information into the list of taxpayers using illegal invoices on the Web Portal for E-invoices and E-documents immediately upon receiving the tax examination results from the tax authority confirming that the taxpayer has used illegal invoices.

- The Use and Management Unit shall submit the list of taxpayers using illegal invoices to the unit head and the Head of the tax authority for approval and disclosure on the Web Portal for E-invoices and E-documents.

Article 12. Updating information on cases where taxpayers are eligible to use authenticated e-invoices without service fees as prescribed in Clause 1 Article 14 of Decree No.  Decree No. 123/2020/ND-CP (amended by Clause 11 Article 1 of Decree No. 70/2025/ND-CP).

1. Updating the list of disadvantaged and extremely disadvantaged areas in terms of socio-economic conditions.

Based on the list of investment incentive areas enclosed with Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government of Vietnam and any amendments, supplements, or replacements thereto, the tax official of the Tax Procedure Management Division shall directly update the list of disadvantaged and extremely disadvantaged areas in terms of socio-economic conditions into the E-invoice and E-document Information Management System. This update includes the following information: area code, area name, effective period, document number, document date, issuing authority, and summary. The updated list shall be submitted to the Head of the Division for approval directly on the E-invoice and E-document Information Management System within 1 working day from completion of the update.

2. Updating the list of small and medium-sized enterprises (SMEs) at the request of the People’s Committees of provinces and cities, submitted to the Ministry of Finance of Vietnam

Within 1 working day from receipt of the list of SMEs eligible to use e-invoices without service fees approved by the competent authority, as proposed by the People’s Committees of provinces and cities, the tax official of the Data Receiving Unit shall update the information on the E-invoice and E-document Information Management System (including TIN, taxpayer’s name, effective period, document number, document date, issuing authority, summary, etc.), submit it to the unit head for approval, and then to the Head of the tax authority for approval and updating.

3. 3. Updating the list of SMEs, cooperatives, and household/individual businesses in extremely disadvantaged areas in terms of socio-economic conditions that are economic zones, hi-tech parks (including concentrated information technology parks established under the regulations of the Government of Vietnam); disadvantaged areas in terms of socio-economic conditions that are industrial parks, export-processing zones, or industrial clusters established under the regulations of the Government of Vietnam.

Within 1 working day from receipt of the information, the tax official of the Data Receiving Unit shall review, prepare a list, and update it on the E-invoice and E-document Information Management System. The updated information includes: TIN, taxpayer’s name, effective period, document number, document date, issuing authority, summary, etc., and shall be submitted to the unit head for approval and then to the Head of the tax authority for approval on the E-invoice and E-document Information Management System.

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Within 1 working day from receipt of the written document from the competent state authority regarding the list of agencies assigned to take charge of disposing public property that are exempt from service fees, the tax official of the Data Receiving Unit shall review, prepare a list of units eligible to use e-invoices, and update it into the E-invoice and E-document Information Management System. The updated information includes: TIN, taxpayer’s name, effective period, document number, document date, issuing authority, summary, etc., and shall be submitted to the unit head for approval and then to the Head of the tax authority for approval on the E-invoice and E-document Information Management System.

Article 13. Review and notice of taxpayers’ expiration of period of use of authenticated e-invoices without service fees (Form No. 01/TB-KTT).

On the 15th of each month, the E-invoice and E-document Information Management System shall automatically reconcile and generate a notice using Form No. 01/TB-KTT regarding taxpayers who are about to reach the expiration date of their entitlement to use authenticated e-invoices without service fees, before such expiration date.

Within 2 working days from the date the E-invoice and E-document Information Management System automatically generates the notice using Form No. 01/TB-KTT, the tax official of the Use and Management Unit shall review and submit it to the unit head for approval and then to the Head of the tax authority for approval and issuance of the notice, which shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process.

Article 14. Updating list of commune-level areas classified as disadvantaged under Decisions of Prime Minister of Vietnam.

Based on the consolidated list of commune-level administrative units in disadvantaged areas under Decision No. 1010/QD-TTg dated August 10, 2018 of the Prime Minister of Vietnam and any subsequent amending, supplementing, or replacing Decision (if any) within investment incentive areas, the tax official of the Tax Procedure Management Division shall directly update the list on the E-invoice and E-document Information Management System. The updated information includes area code, area name, effective period, document number, document date, issuing authority, and summary. The updated list shall be submitted to the Division Head for approval within 1 working day from the completion of the update.

Article 15. Updating and synchronizing list of taxpayers using authenticated e-invoices.

- Based on information on tax registration and registration for the use of e-invoices by taxpayers, the E-invoice and E-document Information Management System shall automatically prepare a list of taxpayers required to use authenticated e-invoices, including TIN, taxpayer’s name, address, business line, method of sending e-invoice data, and method of transmitting e-invoice data.

- The tax official of the Use and Management Unit shall review the list of taxpayers currently using unauthenticated e-invoices who wish to convert to using authenticated e-invoices in accordance with Clause 1 Article 8 of Circular No. 32/2025/TT-BTC and the list of taxpayers at high tax risk synchronized from the TPR and risk management applications, who are required to convert to using authenticated e-invoices. These taxpayers have already received a notice of conversion to authenticated e-invoices issued by the tax authority (Form No. 01/TB-KTT in Appendix IB enclosed with Decree No. 70/2025/ND-CP) in accordance with Clause 2 Article 8 of Circular No. 32/2025/TT-BTC. After review, the tax official shall submit the list to the unit head and then to the Head of the tax authority for approval, in order to update the information in the list of taxpayers using authenticated e-invoices on the E-invoice and E-document Information Management System.

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- Based on information on tax registration and registration for the use of e-invoices by taxpayers, the E-invoice and E-document Information Management System shall automatically prepare a list of taxpayers using unauthenticated e-invoices, including TIN, taxpayer’s name, address, business line, method of sending e-invoice data, and method of transmitting e-invoice data.

- The E-invoice and E-document Information Management System shall automatically update the list of taxpayers using unauthenticated e-invoices based on the list of taxpayers wishing to convert to using authenticated e-invoices, as well as the notices from the tax authority regarding such conversions, in accordance with Article 15 of this Process. 

Article 17. Updating list of taxpayers authorizing e-commerce platforms to issue e-invoices.

In accordance with Decree No. 85/2021/ND-CP dated September 25, 2021 and regulations in legislative documents on e-commerce, no later than the 5th day of the following month, the tax official of the E-commerce Taxation Sub-department shall review and prepare a list of e-commerce platforms that meet the prescribed operational conditions arising during the month, submit it to the unit head for approval, and then to the Leader of the E-commerce Taxation Sub-department for approval to update it in the E-invoice and E-document Information Management System.

Based on the list of taxpayers authorizing e-commerce platforms to issue e-invoices submitted to the directly managing tax authority through the declaration of changes of information on e-invoice use, the e-commerce platform shall issue e-invoices on behalf of taxpayers conducting e-commerce platform-based activities in accordance with Point a Clause 3 Article 1 of Decree No. 70/2025/ND-CP.

Section 3. RECEIPT OF E-INVOICE AND E-DOCUMENT DATA

Article 18. Receipt and issuance of authentication codes by tax authority for authenticated e-invoices.

Step 1. Reconciliation of e-invoice information.

Within 5 minutes from the time the Web Portal for E-invoices and E-documents receives the request for code issuance from the taxpayer (excluding e-invoices issued on a per-transaction basis as prescribed in Article 21 of this Process), the E-invoice and E-document Information Management System shall automatically reconcile the following information:

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- Targets on the invoice conform to the data standards.

- The taxpayer’s digital signature complies with the regulations of the Ministry of Science and Technology of Vietnam and matches the taxpayer’s information registered in Form No. 01/DKTD-HDDT.

- The invoice type conforms to the taxpayer’s information registered in Form No. 01/DKTD-HDDT.

- The invoice number is unique within the same invoice symbol of the taxpayer.

- The taxpayer does not fall into the case of cessation of e-invoices.

- The invoice issuance date complies with the method of e-invoice application as registered by the taxpayer or as notified by the tax authority.

- Where the taxpayer submits the e-invoice through a transmission service provider, the E-invoice and E-document Information Management System automatically reconciles the additional information relating to such service provider as instructed in Point b Clause 2 Article 6 of this Process.

- Where the taxpayer authorizes another entity to issue invoices, the E-invoice and E-document Information Management System automatically reconciles the additional information relating to the authorized invoices as instructed in Point b Clause 2 Article 6 of this Process.

- In cases of integrated invoices, the system verifies the collecting party’s operational status, the type of integrated invoice, the integrated invoice form symbol, and the integrated invoice symbol in accordance with the registered information.

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- Where the invoice submitted for code issuance is an adjustment invoice, the status of the adjusted invoice must ensure that it has not been canceled or replaced, and that it is not a replacement invoice. When the taxpayer requests code issuance for one adjustment invoice covering multiple invoices, the E-invoice and E-document Information Management System shall automatically reconcile the buyer’s information, item name, unit price, and tax rate on the adjustment invoice with the incorrect invoice information listed in the summary sheet (Form No. 01/BK-DCTT in Appendix IA enclosed with Decree No. 70/2025/ND-CP).

Step 2. Issuance of authentication codes for e-invoices.

Where the e-invoice meets the requirements specified in Step 1 of this Article, the E-invoice and E-document Information Management System shall issue the invoice authentication code, digitally sign it on behalf of the Department of Taxation, and send it to the taxpayer no later than 5 minutes from receipt of the request for code issuance, in accordance with Clause 3 Article 6 of this Process.

Where the e-invoice fails to meet the requirements specified in Step 1 of this Article, the E-invoice and E-document Information Management System shall automatically generate a notice of the e-invoice data verification results (Form No. 01/TB-KTDL under Decree No. 70/2025/ND-CP), digitally sign it on behalf of the Department of Taxation, and send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Article 19. Receipt of unauthenticated e-invoices transmitted in form of full invoice content as prescribed in Clause 14 Article 1 of Decree No. 70/2025/ND-CP

Within 15 minutes from receipt of a data package of unauthenticated e-invoices from the taxpayer, the Web Portal for E-invoices and E-documents shall automatically reconcile the taxpayer’s data package, including:

- The taxpayer’s TIN has an active status (status 00 or 02).

- Targets on the invoice conform to the data standards.

- The taxpayer does not fall into the case of cessation of e-invoices.

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- Where the taxpayer submits the e-invoice through a transmission service provider, the E-invoice and E-document Information Management System automatically reconciles the additional information relating to such service provider as instructed in Point b Clause 2 Article 6 of this Process.

- Where a directly connected enterprise/organization transmits data directly to the tax authority, the TIN of the directly connected enterprise/organization must also have an active status (00).

- The number of invoices in the data package matches the number of invoices indicated in the general information of the e-invoice data package.

- For a data package of unauthenticated e-invoices, the taxpayer must not be in the list of taxpayers using authenticated e-invoices.

Based on the reconciliation results of the above information, the E-invoice and E-document Information Management System shall automatically generate a notice (Form No. 01/TB-KTDL), digitally sign it on behalf of the Department of Taxation, and send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Article 20. Receipt of data on unauthenticated invoices transmitted using e-invoice datasheets as prescribed in Clause 14 Article 1 of Decree No. 70/2025/ND-CP.

1. Receipt of invoice data.

Within 15 minutes from receipt of a data package of unauthenticated e-invoices in datasheets from the taxpayer (Form No. 01/TH-HDDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP), the Web Portal for E-invoices and E-documents shall automatically reconcile the taxpayer’s data package, including:

- The taxpayer’s TIN has an active status (status 00 or 02).

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- The taxpayer does not fall into the case of cessation of e-invoices.

- The taxpayer’s digital signature complies with the regulations of the Ministry of Science and Technology of Vietnam and matches the taxpayer’s information registered in Form No. 01/DKTD-HDDT.

- Where the taxpayer submits the e-invoice through a transmission service provider, the E-invoice and E-document Information Management System automatically reconciles the additional information relating to such service provider as instructed in Point b Clause 2 Article 6 of this Process.

- Where a directly connected enterprise/organization transmits data directly to the tax authority, the TIN of the directly connected enterprise/organization must also have an active status (00).

- The number of datasheets in the data package matches the number of datasheets indicated in the general information of the e-invoice data package.

After receiving sufficient data, the system shall verify the information in the datasheets. Where the information matches correctly, the E-invoice and E-document Information Management System shall automatically generate a notice (Form No. 01/TB-KTDL), sign it on behalf of the Department of Taxation, and send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

2. Urging taxpayers to submit e-invoice data in datasheets

The E-invoice and E-document Information Management System shall automatically consolidate a monitoring list of taxpayers transmitting e-invoice data to the tax authority using Form No. 01-8/QTr-HDDT, summarize the status of e-invoice data transmission in a datasheet using Form No. 01-9/QTr-HDDT enclosed with this Process, prepare a list of taxpayers who have submitted, not submitted, or submitted the monthly/quarterly e-invoice datasheets late for the tax authority to issue notices urging submission.

After the time limit for e-invoice datasheet submission (Form No. 01/TH-HĐĐT), the Use and Management Unit shall review the list of taxpayers who have not submitted the datasheets or have submitted them late to handle violations as prescribed by regulations.

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1. Receipt and issuance of authentication codes for e-invoices.

Step 1. Receipt of taxpayer's request for issuance of authenticated e-invoices on a per-transaction basis using Form No. 06/DN-PSDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP.

a) Receipt of the taxpayer's request for issuance of authenticated e-invoices on a per-transaction basis using Form No. 06/DN-PSDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP, submitted electronically in cases where the taxpayer already has a digital signature or a user account on the Web Portal for E-invoices and E-documents.

- The Web Portal for E-invoices and E-documents shall receive the request for issuance of authenticated e-invoices, prepared and submitted by the taxpayer using the methods prescribed in Clause 1 Article 6 of this Process, verify the information of the taxpayer requesting invoice issuance on a per-transaction basis, and automatically send a notice of receipt/rejection of the taxpayer’s request.

Within 15 minutes from the time of receiving the request for issuance of authenticated e-invoices, the Web Portal for E-invoices and E-documents shall automatically verify the following information:

+ The taxpayer’s TIN status is not status 06 (the taxpayer not operating at the registered address), or the taxpayer has already been issued a notice by the tax authority regarding the use of e-invoices on a per-transaction basis.

+ The legal representative’s name, ID number/citizen ID number/personal identification number/passport number matches the information declared in Form No. 06/DN-PSDT under Decree No. 70/2025/ND-CP.

Based on the verification results, the E-invoice and E-document Information Management System shall automatically generate a feedback notice on the dossier for issuance of authenticated e-invoices on a per-transaction basis (Form No. 01/TB-KTDL in Appendix IB enclosed with Decree No. 70/2025/ND-CP), sign it on behalf of the Department of Taxation, and send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

b) Receipt of the taxpayer's request for issuance of authenticated e-invoices on a per-transaction basis using Form No. 06/DN-PSDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP in cases where the taxpayer does not have a digital signature or a user account on the Web Portal for E-invoices and E-documents.

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Where the taxpayer submits a single request for the issuance of authenticated e-invoices covering multiple invoices for multiple buyers, the tax official shall instruct the taxpayer to declare each buyer’s information fully.

Step 2. Reconciliation of information in the request for issuance of authenticated e-invoices on a per-transaction basis.

Within 1 working day from receipt of the dossier for issuance of authenticated e-invoices on a per-transaction basis as prescribed by regulations, the tax official of the Data Receiving Unit shall:

- Review and reconcile the information in the request for issuance of authenticated e-invoices on a per-transaction basis (Form No. 06/DN-PSDT) with the taxpayer’s tax declaration dossier in accordance with the law on tax administration, and ensure the accuracy of information on per-transaction e-invoices issued with authentication codes by the tax authority.

- Reconcile the taxpayer’s tax payment documents in cases eligible for issuance of invoices on a per-transaction basis as prescribed in Point a Clause 10 Article 1 of Decree No. 70/2025/ND-CP, ensuring that the taxpayer has fully paid the tax amounts arising on the invoice requested for issuance in accordance with value-added tax, personal income tax, and corporate income tax laws, or amounts payable under the law on tax administration and other taxes and fees (if any).

Step 3. Submission and approval of dossiers for issuance of authenticated e-invoices on a per-transaction basis.

After an enterprise, economic organization, other organization, household business, or individual business has fully paid the tax or the amount payable as prescribed in Point b Clause 10 Article 1 of Decree No. 70/2025/ND-CP, on the same working day or no later than the following working day, the tax official of the Data Receiving Unit shall submit the dossier for issuance of authenticated e-invoices on a per-transaction basis to the unit head for approval. The unit head shall review and submit the dossier for issuance of authenticated e-invoices on a per-transaction basis to the Head of the tax authority (or person authorized/assigned by the Head of the tax authority) for approval.

The tax official of the Data Receiving Unit shall issue a code to the taxpayer’s dossier and issue an account for the taxpayer to use to prepare invoices directly on the Web Portal for E-invoices and E-documents in cases where the taxpayer does not have a user account. The taxpayer’s dossier code shall be automatically generated by the E-invoice and E-document Information Management System to ensure uniqueness for each dossier and each taxpayer, and sent to the taxpayer’s registered email address or phone number provided in Form No. 06/DN-PSDT enclosed with Decree No. 70/2025/ND-CP.

Where the taxpayer fails to pay taxes within the prescribed time limit or submits a tax declaration dossier contrary to regulations, the tax official shall review and prepare a response notice regarding the dossier for issuance of authenticated e-invoices on a per-transaction basis (Form No. 01/TB-KTDL in Appendix IB enclosed with Decree No. 70/2025/ND-CP) specifying the reason for rejecting the dossier, submit it to the unit head for approval, and then to the Head of the tax authority for approval, which shall be sent to the taxpayer in accordance with Point a Clause 4 Article 6 of this Process.

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The taxpayer shall use the use account on the Web Portal for E-invoices and E-documents to issue authenticated e-invoices on a per-transaction basis.

After the taxpayer has fully paid the tax or the amount payable, on the same working day or no later than the following working day, the tax official of the Data Receiving Unit shall reconcile the information on the e-invoice for which the authentication code is requested with the dossier for issuance of authenticated e-invoices on a per-transaction basis. Regarding dossiers for issuance of multiple authenticated e-invoices on a per-transaction basis in a single submission, the tax official of the Receiving Unit shall reconcile the information on each e-invoice (buyer’s information, item name, service name, unit price, total amount, contract, etc.) with the dossiers for issuance of e-invoices and declarations requesting issuance of invoices linked to each dossier code already issued by the tax authority to the taxpayer. Where the information matches correctly, the tax official of the Data Receiving Unit shall confirm for the E-invoice and E-document Information Management System to automatically issue codes in accordance with Article 18 of this Process. Where the information does not match, the tax official of the Data Receiving Unit shall refuse approval and instruct the taxpayer to issue a new e-invoice for code issuance in accordance with Article 18 of this Process.

2. Replacement and adjustment of authenticated e-invoices on a per-transaction basis

Where the taxpayer discovers that an authenticated e-invoice contains errors after the tax authority has issued the authentication code, the Data Receiving Unit shall instruct the taxpayer to prepare and submit a request for issuance of e-invoices using Form No. 06/DN-PSDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP to the tax authority for replacement/adjustment of the authenticated e-invoice containing errors.

The tax official of the Data Receiving Unit shall receive the request for issuance of e-invoices (Form No. 06/DN-PSDT) in cases where the issued invoice on a per-transaction basis is erroneous in accordance with Clause 1 Article 21 of this Process.

Article 22. Receipt of data on e-documents on PIT deduction transmitted in form of full content of deduction documents as prescribed in Clause 22 Article 1 of Decree No. 70/2025/ND-CP.

Within 15 minutes from receipt of a data package of e-documents on PIT reduction from the taxpayer, the Web Portal for E-invoices and E-documents shall automatically reconcile the taxpayer’s data package, including:

- The taxpayer’s TIN is not in status 01 or 06.

- Targets on the e-documents on PIT deduction conform to the data standards.

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- Verification of the information of the service provider (included in the list of e-invoice service providers meeting prescribed requirements) that the organization or individual registers to use e-documents, declared on the declaration, specifically:

+ Name of service provider.

+ TIN status is 00 or 02.

+ Period of service provision: verification of the contract validity period.

- Verification of information of the transmission service provider (included in the list of transmission service providers meeting prescribed requirements) that the organization or individual registers to use e-documents, declared on the declaration, specifically:

+ Name of the transmission service provider.

+ TIN status is 00 or 02.

+ Period of transmission service provision: verification of the validity period.

- Where the taxpayer sends e-invoices through a directly connected enterprise/organization, the E-invoice and E-document Information Management System shall automatically reconcile the TIN status of such entity to ensure that it is active (status 00 or 02).

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- The number of deduction documents in the data package must match the number of deduction documents in the general information of the e-document data package.

Based on the reconciliation results of the above information, the E-invoice and E-document Information Management System shall automatically generate a notice (Form No. 01/TB-KTDL), digitally sign it on behalf of the Department of Taxation, and send it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Article 23. Use of documents

Step 1.

Based on the notice of payment of agricultural land use tax and non-agricultural land use tax for households and individuals, which has been approved on TMS and synchronized with the E-invoice and E-document Information Management System, the E-invoice and E-document Information Management System automatically generates a list of taxpayers subject to agricultural and non-agricultural land use tax within the managed area.

Step 2.

The tax official of the Use and Management Unit reviews the list, classifies taxpayers who pay via the Etax Mobile application and those who pay tax directly, submits it to the unit head, and then to the Leader of the tax authority for approval and updating in the E-invoice and E-document Information Management System.  The system will then generate an e-receipt using Form CTT50 in Appendix III enclosed with Circular No. 32/2025/TT-BT and sign it on behalf of the tax authority. In case of errors in issuing e-receipts, handling shall comply with Clause 22 Article 1 of Decree No. 70/2025/ND-CP.  The tax authority provides the receipt to the taxpayer after the taxes in the notice have been fully collected.

Step 3.

Based on e-receipts using Form CTT50 that have been issued to taxpayers, the E-invoice and E-document Information Management System automatically generates a table of receipt payment using Form No. CTT25/AC under the Receipt Management Process enclosed with Decision No. 1195/QD-CT dated May 7, 2025 of the Department of Taxation, and a report on the use of receipts using Form No. BC26/BLDT in Appendix IA enclosed with Decree No. 70/2025/ND-CP.

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Step 1. Receipt of notice of erroneous e-invoices, Form No. 04/SS-HDDT

Within 15 minutes from receipt of the notice (Form No. 04/SS-HDDT) from the taxpayer in accordance with Clause 13 Article 1 of Decree No. 70/2025/ND-CP, the Web Portal for E-invoices and E-documents automatically reconciles the taxpayer’s data package, including:

+ Name of organization/individual registered to use e-invoices.

- The taxpayer’s TIN is not in status 01, 02, or 06.

- Targets on the notice conform to the data standards.

- The taxpayer’s digital signature complies with regulations of the Ministry of Science and Technology of Vietnam.

- The number of notices of erroneous e-invoices in the data package matches the number of notices of erroneous e-invoices in the general information of the data package.

- Verification of the information of the service provider (included in the list of e-invoice service providers meeting prescribed requirements) that the organization or individual registers to use e-invoices, declared on the declaration, specifically:

+ Name of service provider.

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+ Period of service provision: verification of the contract validity period.

- Verification of information of the transmission service provider (included in the list of transmission service providers meeting prescribed requirements) that the organization or individual registers to use e-invoices, declared on the declaration, specifically:

+ Name of the transmission service provider.

+ TIN status is 00 or 02.

+ Period of transmission service provision: verification of the validity period.

- Where a directly connected enterprise/organization transmits data directly to the tax authority, the TIN of the directly connected enterprise/organization must also have an active status (00).

- Verification for detecting duplicate entries of invoice form symbols, invoice symbols, and invoice numbers within the same notice of errors.

Based on the reconciliation results, the Web Portal for E-invoices and E-documents automatically generates a notice of receipt/rejection (following Form No. 01/TB-KTDL), signs it on behalf of the Department of Taxation, and sends it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Step 2. Processing of information in the notice, Form No. 04/SS-HDDT under Decree No. 70/2025/ND-CP.

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Regarding the taxpayer’s explanation notice (Form No. 04/SS-HDDT) submitted in response to the tax authority’s review notice (Form No. 01/TB-RSDT), the system reconciles the existence of the tax authority’s notice.

Step 3. Issuance of notices of the results of handling of erroneous e-invoices (Form No. 01/TB-SSDT) to taxpayers

Based on the reconciliation results, the Web Portal for E-invoices and E-documents automatically generates a notice of erroneous e-invoices (Form No. 01/TB-SSDT):

- Where the tax authority receives a notice (Form No. 04/SS-HDDT in the Appendix enclosed with Decree No. 70/2025/ND-CP) sent by the taxpayer in accordance with Point 1.a Clause 13 Article 1 of Decree No. 70/2025/ND-CP, the Web Portal for E-invoices and E-documents automatically generates a notice (Form No. 01/TB-SSDT), signs it on behalf of the tax authority, and sends it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

- Where the tax authority receives a notice (Form No. 04/SS-HDDT in the Appendix enclosed with Decree No. 70/2025/ND-CP) sent by the taxpayer in accordance with Point 2 Clause 13 Article 1 of Decree No. 70/2025/ND-CP:

Within 1 working day from the date the tax authority sends the notice (Form No. 01/TB-KTDL) of receipt of the taxpayer’s notice of erroneous e-invoices, the tax official of the Use and Management Unit shall review and submit the notice Form No. 01/TB-SSDT to the unit head for approval and then to the Head of the tax authority for signature and issuance in accordance with Point a Clause 4 Article 6 of this Process.

Article 25. Receipt and notice using Form No. 04/SS-CTDT for taxpayers transmitting data to tax authorities in form of full document content

Step 1. Receipt of notice Form No. 04/SS-CTDT.

Within 15 minutes from receipt of the notice (Form No. 04/SS-CTDT) from the taxpayer in accordance with Clauses 13 and 22 Article 1 of Decree No. 70/2025/ND-CP, the Web Portal for E-invoices and E-documents automatically reconciles the taxpayer’s data package, including:

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- Targets on the notice conform to the data standards.

- The taxpayer’s digital signature complies with regulations of the Ministry of Science and Technology of Vietnam.

- The number of notices of erroneous e-documents in the data package matches the number of notices of erroneous e-documents in the general information of the data package.

- Verification of the information of the service provider (included in the list of e-invoice service providers meeting prescribed requirements) that the organization or individual registers to use e-documents, declared on the declaration, specifically:

+ Name of service provider.

+ TIN status is 00 or 02.

+ Period of service provision: verification of the contract validity period.

- Verification of information of the transmission service provider (included in the list of transmission service providers meeting prescribed requirements) that the organization or individual registers to use e-documents, declared on the declaration, specifically:

+ Name of the transmission service provider.

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+ Period of transmission service provision: verification of the validity period.

- Where the taxpayer sends e-documents through a directly connected enterprise/organization, the E-invoice and E-document Information Management System shall automatically reconcile the TIN status of such entity to ensure that it is active (status 00 or 02).

- Verification for detecting duplicate entries of e-document form symbols, e-document symbols, and e-document numbers within the same notice of errors.

Based on the reconciliation results, the Web Portal for E-invoices and E-documents automatically generates a notice of receipt/rejection (following Form No. 01/TB-KTDL), signs it on behalf of the Department of Taxation, and sends it to the taxpayer in accordance with Point b Clause 4 Article 6 of this Process.

Step 2. Processing of information in the notice, Form No. 04/SS-CTDT under Decree No. 70/2025/ND-CP.

Within 1 working day from the date of sending the notice (Form No. 01/TB-KTDL), the E-invoice and E-document Information Management System automatically reconciles the existence of each document included in the taxpayer’s notice of erroneous e-documents.

Regarding the taxpayer’s explanation notice (Form No. 04/SS-CTDT) submitted in response to the tax authority’s review notice (Form No. 01/TB-RSDT), the system reconciles the existence of the tax authority’s notice.

Step 3. Issuance of notices of the results of handling of erroneous e-documents (Form No. 01/TB-SSDT) to taxpayers

Based on the reconciliation results, the Web Portal for E-invoices and E-documents automatically generates a notice of erroneous e-documents (Form No. 01/TB-SSDT):

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- Where the tax authority receives a notice (Form No. 04/SS-CTDT) sent by the taxpayer as an explanation notice for erroneous e-documents, using the form in the Appendix enclosed with Decree No. 70/2025/ND-CP:

Within 1 working day from the date the tax authority sends the notice (Form No. 01/TB-KTDL) of receipt of the taxpayer’s notice of erroneous e-document, the tax official of the Use and Management Unit shall review and submit the notice Form No. 01/TB-SSDT to the unit head for approval and then to the Head of the tax authority for signature and issuance in accordance with Point a Clause 4 Article 6 of this Process.

Article 26. Receipt and handling of reports on use of e-receipts, Form No. BC26/BLDT enclosed with Decree No. 70/2025/ND-CP.

The Web Portal for E-invoices and E-documents receives the report on the use of e-receipts (Form No. BC26/BLDT) and automatically reconciles the following information:

- TIN status is 00, 02, 03, 05, or 09.

- Targets on the declaration conform to the data standards.

- The taxpayer’s digital signature complies with regulations of the Ministry of Science and Technology of Vietnam.

- Reconciliation of the general information of the declaration to ensure the validity of the period type and the declaration status.

- Where the taxpayer submits the report through an electronic tax service provider, the Web Portal for E-invoices and E-documents automatically reconciles the additional information relating to such service provider as instructed in Point b Clause 2 Article 6 of this Process.

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The E-invoice and E-document Information Management System shall automatically receive the report on the use of e-receipts (Form No. BC26/BLDT, consolidate the information reporting the use of e-receipts from units (Form No. 02-11/QTr-BLDT), and urge fee- and charge-collecting organizations to submit their periodic usage reports as prescribed by regulations. The tax official of the Use and Management Unit shall verify the information on the use of e-receipts from relevant units as prescribed by regulations.

Section 4. MANAGEMENT AND PROVISION OF INFORMATION ON E-INVOICES FOR RELEVANT ORGANIZATIONS AND INDIVIDUALS

Article 27. Management of directly connected enterprises/organizations.

1. Receipt and processing of registration dossiers from directly connected enterprises/organizations.

a) Receipt and preliminary review of registration dossiers.

After receiving the dossier (the enterprise’s/organization’s written request for direct connection and relevant documents), within 3 working day, the directly managing tax authority shall, based on Clause 14 Article 1 of Decree No. 70/2025/ND-CP, conduct a preliminary review of the completeness and validity of the registration dossier, assess the requirements for the number of invoices used and the list of subsidiaries (if any), and update the status of “dossier received for direct connection request” of the enterprise/organization on the E-invoice and E-document Information Management System.

Where the enterprise’s/organization’s registration dossier lacks information or technical description documents, the directly managing tax authority shall notify the Technology, Digital Transformation and Automation Division to request the enterprise/economic organization to supplement the missing information and documents within 5 working days. If, after this period, the enterprise/organization fails to provide complete supplements, the directly managing tax authority shall issue a written notice of rejection, send it to the enterprise/organization, and concurrently notify the Technology, Digital Transformation and Automation Division to update the status of “direct connection rejection” for the enterprise/economic organization on the E-invoice and E-document Information Management System. Where the registration dossier of the enterprise/economic organization is complete and includes sufficient technical description documents, the directly managing tax authority shall send the dossier to the Technology, Digital Transformation and Automation Division for review and assessment of the technical conditions to be complied with. Within 3 working days, the Technology, Digital Transformation and Automation Division shall send the assessment results of technical conditions to the directly managing tax authority of the enterprise/economic organization.

Within 3 working days after receiving the assessment results from the Technology, Digital Transformation and Automation Division, the directly managing authority of the enterprise/economic organization shall notify the enterprise/organization of the connection testing schedule, including contact points at the Technology, Digital Transformation and Automation Division for the enterprise/economic organization to contact and agree on connection and system testing contents. The Technology, Digital Transformation and Automation Division shall submit to the Leader of the Department of Taxation a written response in cases where the enterprise/organization meets/does not meet the requirements for technical solutions and standards of e-invoice data transmission (enclosed with detailed results of the Technology, Digital Transformation and Automation Division’s technical review). This written response shall be sent to the enterprise/organization, and the system shall be updated with the status of “direct connection rejection” for the enterprise/organization on the E-invoice and E-document Information Management System. Where the technical description documents do not sufficiently demonstrate compliance with the requirements for technical solutions and e-invoice data transmission standards, the Technology, Digital Transformation and Automation Division shall issue a notice requesting the enterprise/organization to provide additional information.

b) System connection and testing.

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After completing the technical connection, the Technology, Digital Transformation and Automation Division shall report the results to the Leader of the Department of Taxation and issue a result notice to the directly managing tax authority of the enterprise/economic organization.

c) Written response regarding the direct connection for the directly connected enterprise/organization.

Based on the Technology, Digital Transformation and Automation Division’s notice of technical connection inspection results, within 2 working days, the directly managing tax authority shall issue a notice of response rejection to the directly connected enterprise/economic organization.

Where the enterprise/organization is approved for direct connection by the tax authority, the Technology, Digital Transformation and Automation Division shall issue connection and data transmission accounts in accordance with Section 6 of this Process, notify the enterprise/organization, and update the list of directly connected enterprises/organizations on the E-invoice and E-document Information Management System.

2. Receipt and processing of dossiers for information change of directly connected enterprises/organizations.

a) Receipt and preliminary review of dossiers for information change of directly connected enterprises/organizations.

After receiving the dossier for information change from a directly connected enterprise/organization (including the written request for information change and relevant enclosed documents), within 2 working days, the directly managing tax authority of the enterprise/organization shall conduct a preliminary review of the dossier's completeness and validity.

If the dossier is incomplete or invalid, the directly managing tax authority shall request the enterprise/organization to supplement it within 5 working days. After this period, if the enterprise/organization fails to supplement the dossier, the directly managing tax authority of the enterprise/organization shall issue a written notice rejecting the changes to the enterprise/organization.

If the dossier is complete and valid, the directly managing tax authority of the enterprise/organization shall proceed to the next step.

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Where the changes do not affect the connection, such as updates to the list of transmission subsidiaries, the directly managing tax authority shall send a written request to the Technology, Digital Transformation and Automation Division to update the information on the E-invoice and E-document Information Management System and notify the enterprise or organization.

Where the changes relate to the technical infrastructure of the directly connected enterprise/organization, within 1 working day, the directly managing tax authority shall forward the updated information to the Technology, Digital Transformation and Automation Division. Within 2 working days, the Technology, Digital Transformation and Automation Division shall review the technical changes, assess their impact, and cooperate with the directly connected enterprise/organization to agree on a plan and carry out the technical infrastructure connection and testing for data receipt, transmission, and storage of invoices (if necessary). The results of the technical connection shall be recorded in writing.

After completing the technical connection, the Technology, Digital Transformation and Automation Division shall notify the directly managing tax authority of the enterprise/organization of the results so that it may issue a written notice accepting the changes made by the enterprise/organization.

3. Handling of the disconnection of directly connected enterprises/organizations

After receiving the dossier for disconnection from a directly connected enterprise/organization (including the written request for information change and relevant enclosed documents), within 2 working days, the directly managing tax authority of the enterprise/organization shall conduct a preliminary review of the dossier's completeness and validity, and then forward the list to the Technology, Digital Transformation and Automation Division.

Within 3 working days, the Technology, Digital Transformation and Automation Division shall cooperate with the directly connected enterprise/organization in preparing a record of data reconciliation, including the e-invoice data transmitted to the Department of Taxation, the number of invoices, notices sent to the tax authority, the number of pending invoices, the effective disconnection date, etc.

After completing the disconnection, the Technology, Digital Transformation and Automation Division shall notify the directly managing tax authority of the enterprise/organization of the results so that it may issue a written notice accepting the disconnection to the enterprise/organization.

Article 28. Management and provision of information for e-invoice service providers.

1. Receipt of requests for disclosure of information from e-invoice solution providers.

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b) Within 10 working days from receipt of the written request, the Technology, Digital Transformation and Automation Division shall assess the dossier based on the criteria specified in Clause 1 Article 11 of Circular No. 32/2025/TT-BTC, and submit the assessment results to the Leader of the Department of Taxation for approval. If the organization fully meets the criteria, its service description documents and commitments shall be disclosed on the Department of Taxation's web portal. Where the organization does not fully meet the criteria, the Technology, Digital Transformation and Automation Division shall request the Department of Taxation to issue a written explanation to the organization.

c) The tax authority shall inspect the activities of e-invoice solution providers in accordance with Clause 15 Article 1 of Decree No. 70/2025/ND-CP. If any violations are found in the provision of e-invoice solutions that cause taxpayers using such solutions to violate e-invoice regulations, the tax authority shall determine the specific responsibility of the e-invoice solution provider and handle it in accordance with regulations. Based on the inspection results, the Technology, Digital Transformation and Automation Division shall request the Department of Taxation to issue a notice to the organization, impose administrative fines, and remove the organization’s disclosed information from the Web Portal for E-invoices and E-documents.

2. Management of transmission service providers

a) Receipt of requests for disclosure of information of organizations connecting, receiving, and transmitting e-invoice data with tax authorities

a1) The Technology, Digital Transformation and Automation Division shall submit to the Leader of the Department of taxation a plan or scheme and disclose the receipt of the request for signing contracts for connection, receipt, and transmission of e-invoice data with the tax authority on the Department of Taxation’s web portal.

a2) Within 3 working days from receipt of the organization’s request, the Technology, Digital Transformation and Automation Division shall conduct a preliminary review of the dossier proving compliance with regulations of the organization requesting connection with the Web Portal for E-invoices and E-documents. Where the organization’s dossier does not meet the prescribed criteria, the Technology, Digital Transformation and Automation Division shall request the organization to provide supplements within 5 working days. Where the transmission service provider fails to supplement the dossier within this period, the Technology, Digital Transformation and Automation Division shall submit a written explanation to the Leader of the Department of Taxation for approval, which shall be sent to the transmission service provider.

a3) Within 10 days from receipt of the organization’s request enclosed with a complete and valid dossier, the Technology, Digital Transformation and Automation Division shall assess the dossier in accordance with regulations, solicit opinions from relevant Divisions/Units (if necessary), and submit the assessment results to the Leader of the Department of Taxation for approval and issuance of a written request to the organization for cooperation in technical connection and testing regarding organizations that meet all criteria. Where the organization fails to fully meet the criteria, the Technology, Digital Transformation and Automation Division shall request the Leader of the Department of Taxation to send a written explanation to the organization.

a4)  Cooperation in technical connection and testing: within 7 working days from the date the Department of Taxation issues the written request for cooperation in technical connection and testing to the organization, the Technology, Digital Transformation and Automation Division shall cooperate with the organization in agreeing on a plan and conducting technical connection and testing either remotely or in person at the organization’s headquarters.  The results of the technical connection shall be recorded in writing. Where the technical connection or testing is unsuccessful, the Technology, Digital Transformation and Automation Division shall request the Leader of the Department of Taxation to issue a written explanation to the organization.

b) Based on the results of the dossier assessment confirming compliance with regulations and the successful technical connection and testing, the Technology, Digital Transformation and Automation Division shall submit the assessment results to the Leader of the Department of Taxation for approval to disclose the organization’s service description documents and commitments on the Department of Taxation’s web portal for organizations that fully meet the criteria. Where the organization does not fully meet the criteria, the Technology, Digital Transformation and Automation Division shall request the Department of Taxation to issue a written explanation to the organization.

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c1) Receipt of documents on suspension/cessation of e-invoice service provision by transmission service providers.

Within 1 working day from receipt of the written request for suspension/cessation of e-invoice service provision from the transmission service provider, the Technology, Digital Transformation and Automation Division shall notify the plan for suspension/cessation of service provision on the Web Portal for E-invoices and E-documents.

Where the organization requests cessation of e-invoice service provision, the Technology, Digital Transformation and Automation Division shall proceed with the subsequent steps.

c2) Determination of the organization’s obligations upon requesting cessation of e-invoice service provision

Within 10 working days from receipt of the organization’s written request for cessation of e-invoice service provision, the Technology, Digital Transformation and Automation Division shall take charge and cooperate with relevant Divisions/Units (if necessary) in working with the transmission service provider to review and prepare records determining the responsibilities and obligations of concerned parties regarding:

- Contractual terms on obligations, entitlements, and responsibilities when the transmission service provider registers cessation of e-invoice service provision.

- E-invoice data transmitted with the Department of Taxation, including the number of invoices sent to the tax authority, the number of invoices not yet sent, or those pending feedback from the tax authority, etc.

c3) Within 5 working days after the organization has fulfilled all obligations and responsibilities according to the working record from step c2, the Technology, Digital Transformation and Automation Division shall cooperate with the transmission service provider in drafting a contract finalization record and soliciting opinions from relevant  Divisions/Units (if necessary).

c4) Within 2 working days, the Technology, Digital Transformation and Automation Division shall submit the finalization record of the contract for e-invoice and e-invoice service provision (if any) to the Leader of the Department of Taxation for approval.

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d) Cases of suspension of e-invoice service provision as notified by the Department of Taxation.

Where the Department of Taxation makes changes to e-invoice data components or upgrades the technical infrastructure, requiring transmission service providers to review, adjust their systems or configurations, or review their connections with the Department of Taxation, the Technology, Digital Transformation and Automation Division shall request the Leader of the Department of Taxation to issue notices to relevant transmission service providers regarding the plan and contents to be implemented for cooperation.

Where it is discovered that a transmission service provider is operating in violation of regulations, the Technology, Digital Transformation and Automation Division shall request the Department of Taxation to issue a written notice of the cessation/suspension of e-invoice service provision to the organization.

3. Provision of taxpayers’ information for transmission service providers

a) Provision of information for transmission service providers in service of the e-invoice service provision, including:

a1) Taxpayers’ new registration information or changes to information on tax registration from the Tax Registration Module of TMS.

a2) Taxpayers’ information on e-invoice use registration or information on changes to e-invoice use registration.

a3) Information on taxpayers using authenticated e-invoices without service fees as prescribed in Point a Clause 2 Article 13 of Decree No. 123/2020/ND-CP (amended by Point a Clause 10 Article 1 of Decree No. 70/2025/ND-CP); Clause 1 Article 15 of Decree No. 123/2020/ND-CP (amended by Clause 11 Article 1 of Decree No. 70/2025/ND-CP).

a4) Information on taxpayers’ cessation or continuation of the use of e-invoices.

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a6) List of tax authorities.

a7) List of administrative areas.

b) Method of provision of taxpayers’ information for transmission service providers.

The Technology, Digital Transformation and Automation Division shall provide services and open connection gateways for transmission service providers to retrieve information serving the e-invoice service provision.

Article 29. Management and provision of information for organizations and individuals using information on Web Portal for E-invoices and E-documents.

1. Provision of information on e-invoices and e-documents for organizations and individuals using information on the Web Portal for E-invoices and E-documents.

a) Provision of information on e-invoices and e-documents for organizations and individuals without accounts for access to the Web Portal for E-invoices and E-documents.

Organizations and individuals without accounts for access to the Web Portal for E-invoices and E-documents may retrieve the following information:

- E-invoice information when the following information is fully provided: seller’s TIN, invoice form symbol, invoice symbol, invoice number, total tax amount (if any), total payment amount, and invoice status.

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Where the E-invoice and E-document Information Management System of the tax authority stores -invoice or e-document data that matches the information searched by organizations or individuals, the Web Portal for E-invoices and E-documents shall confirm a matching result, the operational status of the seller’s TIN, and the status of the e-invoice or e-document.

Where the E-invoice and E-document Information Management System of the tax authority stores e-invoice or e-document data that does not match the information searched by organizations or individuals, the Web Portal for E-invoices and E-documents shall notify that no matching results are available.

b) Provision of information on e-invoices and e-documents for organizations and individuals with accounts for access to the Web Portal for E-invoices and E-documents.

Organizations and individuals with accounts for access to the Web Portal for E-invoices and E-documents (issued under Article 7 of this Process) may retrieve the following information:

b.1. E-invoice information, including:

List of purchase e-invoices of the logged-in taxpayer (with a search period limited to 1 month).

List of sales e-invoices of the logged-in taxpayer (with a search period limited to 1 month).

Detailed information on each purchase or sales e-invoice of the logged-in taxpayer.

b.2. E-document information, including:

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The Web Portal for E-invoices and E-documents shall retrieve the information, return the search results, and record the taxpayer’s retrieval log.

b.3. Provision of e-invoice information for units/organizations using information under e-invoice information provision documents

Units/organizations using e-invoice information under e-invoice information provision documents shall use accounts issued by the tax authority to retrieve and use e-invoice information within the content and scope of the signed documents. E-invoice information shall be provided by the tax authority in the form of written documents or electronic data.

2. Procedures for receiving and handling written requests for e-invoice information provision from agencies/organizations as specified in Point 1c of this Article (including written requests for changes to requirements or cessation of e-invoice information provision).

a) Receipt of written requests for e-invoice information provision from units/organizations.

The unit receiving requests for e-invoice information provision shall instruct units/organizations wishing to utilize e-invoice information to send official requests/documents to the tax authority at the same level, specifically: central units/organizations shall send requests to the Department of Taxation; units/organizations of provinces and cities shall send requests to Provincial Tax Offices; units/organizations of districts, district-level towns, and district-level cities shall send requests to Commune-level Tax Offices.

The Compliance Management and Taxpayer Service Division shall receive written requests for e-invoice information provision from central units/organizations, and Data Receiving Units at Provincial Tax Offices and Commune-level Tax Offices shall receive written requests for e-invoice information provision from units/organizations of the same level.

Within 2 working days from receipt of written requests for e-invoice information provision from units/organizations, the Compliance Management and Taxpayer Service Division or the Data Receiving Units at Provincial Tax Offices or Commune-level Tax Offices shall assess relevant regulations regarding the functions, tasks, and purposes for using e-invoice information of the units/organizations.

Where the request for e-invoice information provision does not comply with Clause 29 Article 1 of Decree No. 70/2025/ND-CP, the Compliance Management and Taxpayer Service Division or the Data Receiving Unit at the Provincial Tax Office/Commune-level Tax Office shall request the Leader of the tax authority to issue and send a written document rejecting the request to the unit/organization.

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b) Determination of the scope of e-invoice information provision

Within 5 working days, the Compliance Management and Taxpayer Service Division or the Data Receiving Unit at the Provincial Tax Office/Commune-level Tax Office shall determine the content and scope of e-invoice information to be provided, including:

- Data scope (by geographical area, taxpayer list, tax authority, period, invoice type, etc.).

- Specific e-invoice information requested to be provided.

- Method of provision (using an account to retrieve data on the Web Portal for E-invoices and E-documents).

- Focal point for registration to use e-invoice information by the information-using party.

The tax authority shall issue an account for utilizing and using e-invoice information to the unit's/ organization's focal point for information use registration. The unit/organization using e-invoice information shall use and ensure the confidentiality of the e-invoice information utilized.

c) Issuance or change of account information and access rights for retrieving data on the Web Portal for E-invoices and E-documents.

No later than 1 working day after the information provision regulation/document is signed, the Compliance Management and Taxpayer Service Division or the Data Receiving Unit at the Provincial Tax Office/Commune-level Tax Office shall forward the document to the IT Unit to issue or change the account information and assign access rights for retrieving data on the Web Portal for E-invoices and E-documents for the unit/organization in accordance with Section 6 of this Process.

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The list of templates supporting the management and utilization of e-invoice and e-document information, categorized by each professional group, is as follows:

1. Information supporting the review of use registration, data processing, and provision of e-invoice information

a) List of templates

- Form No. 01-1/QTr-HDDT: List of disadvantaged and extremely disadvantaged areas in terms of socio-economic conditions.

- Form No. 01-2/QTr-HDDT: List of taxpayers using authenticated e-invoices without service fees.

- Form No. 01-3/QTr-HDDT: List of taxpayers ceasing/continuing the use of invoices.

- Form No. 01-4/QTr-HDDT: List of taxpayers subject to notices of expiration of the period for using authenticated e-invoices without service fees.

- Form No. 01-5/QTr-HDDT: List of e-invoice service providers.

- Form No. 01-6/QTr-HDDT: List of organizations directly connected with the Department of Taxation.

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- Form No. 01-8/QTr-HDDT: Monitoring list of taxpayers transmitting e-invoice data to tax authorities

- Form No. 01-9/QTr-HDDT: Summary of e-invoice data transmission based on the consolidated table of e-invoice data

b) Purpose of using information supporting the review of use registration, data processing, and provision of e-invoice information

- To serve the review of use registration, e-invoice data processing, and information provision.

- To control the updating of the list of taxpayers eligible for free use of authenticated e-invoices, the list of taxpayers ceasing/continuing the use of invoices, the list of e-invoice service providers, the list of organizations directly connected with the Department of Taxation, and the list of units/organizations using e-invoice information under the information provision regulations.

c) Users:

Technology, Digital Transformation and Automation Division, Large Enterprise Taxation Sub-department, E-commerce Taxation Sub-department, Data Receiving Unit, and relevant professional units.

2. Information on e-invoice and e-receipt use registration

a) List of templates

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- Form No. 02-2/QTr-HDDT: List of taxpayers registering the use of unauthenticated e-invoices.

- Form No. 02-3/QTr-HDDT: List of taxpayers registering the use of e-invoices and e-documents (detailed to each registration dossier for the use of e-invoices and e-documents).

- Form No. 02-4/QTr-HDDT: Consolidated report on information on registration for the use of authenticated e-invoices (consolidated by the tax authority).

- Form No. 02-5/QTr-HDDT: Report on the processing of information on registration for the use of unauthenticated e-invoices (consolidated by the tax authority).

- Form No. 02-6/QTr-HDDT: Summary of changes to information on e-invoice and e-document use registration.

- Form No. 02-7/QTr-HDDT: Report on the issuance of notices Form No. 01/TB-KTT (conversion from using unauthenticated e-invoices to using authenticated e-invoices).

- Form No. 02-8/QTr-HDDT: List of taxpayers authorized through transmission service providers.

- Form No. 02-9/QTr-HDDT: Consolidated report on information on registration for the use of authenticated e-invoices by tax management officials.

- Form No. 02-10/QTr-HDDT: Consolidated report on information on registration of the use of unauthenticated e-invoices (by tax authority).

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b) Purpose of using information on registration of e-invoice use:

To serve the control, handling, and reporting on the registration status of the use of e-invoices, and to provide information for relevant units serving specialized work.

c) Users:

Data Receiving Unit and relevant professional units.

3. Information on receipt and processing of e-invoices

a) List of templates

- Form No. 03-1/QTr-HDDT: Summary of e-invoice use by each taxpayer (detailed by the status of invoices used, adjusted, or replaced).

- Form No. 03-2/QTr-HDDT: Report on e-invoice use (by tax authority).

- Form No. 03-3/QTr-HDDT: Report on the use of authenticated e-invoices (consolidated by tax authority).

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- Form No. 03-5/QTr-HDDT: List of erroneous invoices according to notice Form No. 04/SS-HDDT.

- Form No. 03-6/QTr-HDDT: List of authenticated e-invoices issued on a per-transaction basis (detailed by each invoice).

- Form No. 03-7/QTr-HDDT: Report on authenticated e-invoices issued on a per-transaction basis (consolidated by tax authority).

- Form No. 03-8/QTr-HDDT: Report on invoice issuance authorization.

- Form No. 03-9/QTr-HDDT: Report on invoices subject to code issuance authorization. 

- Form No. 03-10/QTr-HDDT: Report e-invoice data transmission based on the consolidated table of e-invoice data.

b) Purpose of Information on receipt and processing of e-invoices

To serve the control, receipt, and processing of e-invoice data; to report on the use of e-invoices (authenticated, unauthenticated, and per transaction); to provide information for relevant units serving specialized work.

c) Users:

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4. Information on risks and control of e-invoice data

a) List of templates

- Form No. 04-1/QTr-HDDT: Report on the handling of notices No. 01/TB-SSDT from taxpayers (by tax management officials).

- Form No. 04-2/QTr-HDDT: List of erroneous e-invoices according to notice No. 04/SS-HDDT

- Form No. 04-3/QTr-HDDT: List of taxpayers classified as high tax risk.

- Form No. 04-4/QTr-HDDT: List of taxpayers subject to review for issuance of notices Form No. 01/TB-KTT (conversion from using unauthenticated invoices to using authenticated invoices).

b) Purpose of using information on risks and control of e-invoice data:

To serve the control of data on erroneous e-invoices or those that show signs of risk related to illegal trading or use of invoices that may result in tax evasion or fraud transferred to the Examination Unit, and to provide information for relevant units serving specialized work.

c) Users:

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Chapter III

IMPLEMENTATION

Article 31. Implementation

1. Leaders of tax authorities at all levels shall organize and assign tax officials to comply with this Process, regularly or irregularly inspect the implementation of the Process by relevant units, and carry out commendations or disciplinary actions in accordance with regulations on labor discipline and the working regulations applicable to their units.

2. The management of risks related to e-invoices and e-documents, as well as the determination of criteria for taxpayers classified as high task risk and the assessment and identification of taxpayers showing signs of risk in the management and use of e-invoices and e-documents, shall comply with relevant legal documents and professional processes concerning risk management.

3. Any difficulty arising during the implementation shall be promptly reported to the Department of Taxation (through the Tax Procedure Management Division, Technology, Digital Transformation and Automation Division, and Compliance Management and Taxpayer Service Division) for resolution or for consideration of amendments to the Process for Managing E-invoices and E-documents.

APPENDIX

TEMPLATES USED IN THE PROCESS FOR MANAGING E-INVOICES AND E-DOCUMENTS
(Enclosed with Decision No. 2799 dated August 6, 2025 of the Director of the Department of Taxation)

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- Form No. 01/DKTD-HDDT: Declaration of registration/change of information on the use of e-invoices.

- Form No. 01/DKTD-CTDT: Declaration of registration/change of information on the use of receipts.

- Form No. 04/SS-HDDT: Notice of erroneous e-invoices

- Form No. 04/SS-CTDT: Notice of erroneous e-documents

- Form No. 06/DN-PSDT: Application for issuance of authenticated e-invoices on a per-transaction basis

- Form No. 01 /TH-HDDT: Consolidated table of e-invoice data.

- Form No. 03/DL-HDDT: Declaration of data on goods and services sold (invoices and documents).

- Form No. BC26/BLDT: Report on the use of electronic fee and charge receipts.

2. Templates prescribed in Appendix IB enclosed with Decree No. 123/2020/ND-CP, Decree No. 41/2022/ND-CP, and Decree No. 70/2025/ND-CP

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- Form No. 01/TB-ĐKDT: Notice of acceptance/rejection of the declaration of registration/change of information on the use of e-invoices/e-documents.

- Form No. 01/TB-SSDT: Notice of receipt and processing results of erroneous e-invoices/e-documents

- Form No. 01/TB-RSDT: Notice of e-invoices subject to review.

- Form No. 01/TB-KTDL: Notice of the results of e-invoice data verification.

- Form No. 01/TB-KTT: Notice of expiration of the period for using authenticated e-invoices without service fees, and conversion to use via the Web Portal for E-invoices and E-documents or through e-invoice service providers; not applicable to taxpayers using unauthenticated e-invoices.

3. Templates prescribed in Appendix II enclosed with Decree No. 123/2020/ND-CP

- No. 42/QD-VSDC: Request for registration or addition of access accounts/content for the provision of information on e-invoices and e-documents.

- Form No. 01/CCTT-KN: Registration for connection or use of connection with the Web Portal for E-invoices and E-documents.

- No. 01/CCTT-TB: Notice of receipt and processing results of the registration or addition of content for the provision of information/access accounts concerning e-invoices and e-documents.

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- Form: Notice of continuation of the use of e-invoices.

- Form: Notice of the use of authenticated e-invoices on a per-transaction basis.

5. Reporting templates prescribed in the Process for Managing E-invoices and E-documents.

a) Templates on support for the review of use registration, e-invoice processing, and information provision:

- Form No. 01-1/QTr-HDDT: List of disadvantaged and extremely disadvantaged areas in terms of socio-economic conditions.

- Form No. 01-2/QTr-HDDT: List of taxpayers using authenticated e-invoices without service fees.

- Form No. 01-3/QTr-HDDT: List of taxpayers ceasing/continuing the use of invoices.

- Form No. 01-4/QTr-HDDT: List of taxpayers subject to notices of expiration of the period for using authenticated e-invoices without service fees.

- Form No. 01-5/QTr-HDDT: List of e-invoice service providers.

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- Form No. 01-7/QTr-HDDT: List of units/organizations using e-invoice information under e-invoice information use regulations/documents.

- Form No. 01-8/QTr-HDDT: Monitoring list of taxpayers transmitting e-invoice data to tax authorities.

- Form No. 01-9/QTr-HDDT: Summary of e-invoice data transmission based on the consolidated table of e-invoice data

b) Templates on registration of the use of e-invoices:

- Form No. 02-1/QTr-HDDT: List of taxpayers using authenticated e-invoices.

- Form No. 02-2/QTr-HDDT: List of taxpayers registering the use of unauthenticated e-invoices.

- Form No. 02-3/QTr-HDDT: List of taxpayers registering the use of e-invoices and e-documents (detailed to each registration dossier for the use of e-invoices and e-documents).

- Form No. 02-4/QTr-HDDT: Consolidated report on information on registration for the use of authenticated e-invoices (consolidated by the tax authority).

- Form No. 02-5/QTr-HDDT: Report on the processing of information on registration for the use of unauthenticated e-invoices (consolidated by the tax authority).

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- Form No. 02-7/QTr-HDDT: Report on the issuance of notices Form No. 01/TB-KTT (conversion from using unauthenticated e-invoices to using authenticated e-invoices).

- Form No. 02-8/QTr-HDDT: List of taxpayers authorized through transmission service providers.

- Form No. 02-9/QTr-HDDT: Consolidated report on information on registration for the use of authenticated e-invoices by tax management officials.

- Form No. 02-10/QTr-HDDT: Consolidated report on information on registration of the use of unauthenticated e-invoices (by tax authority).

Form No. 02-11/QTr-BLDT: Consolidated report on information on registration of the use of e-receipts by units (by tax authority).

c) Templates on receipt and e-invoice processing:

- Form No. 03-1/QTr-HDDT: Summary of e-invoice use by each taxpayer (detailed by the status of invoices used, adjusted, or replaced).

- Form No. 03-2/QTr-HDDT: Report on e-invoice use (by tax authority).

- Form No. 03-3/QTr-HDDT: Report on the use of authenticated e-invoices (consolidated by tax authority).

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- Form No. 03-5/QTr-HDDT: List of erroneous invoices according to notice Form No. 04/SS-HDDT.

- Form No. 03-6/QTr-HDDT: List of authenticated e-invoices issued on a per-transaction basis (detailed by each invoice).

- Form No. 03-7/QTr-HDDT: Report on authenticated e-invoices issued on a per-transaction basis (consolidated by tax authority).

- Form No. 03-8/QTr-HDDT: Report on invoice issuance authorization.

- Form No. 03-9/QTr-HDDT: Report on invoices subject to code issuance authorization. 

- Form No. 03-10/QTr-HDDT: Report e-invoice data transmission based on the consolidated table of e-invoice data.

d) Templates on risks and control of e-invoice data:

- Form No. 04-1/QTr-HDDT: Report on the handling of notices No. 01/TB-SSDT from taxpayers (by tax management officials).

- Form No. 04-2/QTr-HDDT: List of erroneous e-invoices according to notice No. 04/SS-HDDT

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- Form No. 04-4/QTr-HDDT: List of taxpayers subject to review for issuance of notices Form No. 01/TB-KTT (conversion from using unauthenticated invoices to using authenticated invoices).