APAC · GDT (General Department of Taxation)
Vietnam
Updated in last 30 days·Atlas data current as of
Universal mandate live since 1 July 2022. All organisations and individual entrepreneurs must issue e-invoices through GDT-approved channels.
// Phased rollout
- 01 Jul 2022 · liveUniversal mandateDecree 123/2020 and Circular 78/2021 mandate e-invoicing for all.
- 15 Dec 2022 · livePOS e-invoice (B2C)POS terminals connect to GDT in real time.
// Penalties
VND 4 million to 20 million per offence; criminal liability for evasion.
// What you have to do
- Confirm which of your flows are in scopeB2B is mandatory, B2G is mandatory, B2C is mandatory.
- Emit XML (GDT schema)Your ERP must produce this syntax, not a PDF or a print stream.
- Connect via T-VAN (authorised transmission service) or Direct GDT portalThis is the channel, separate from the format. Most projects underestimate it.
- Plan for the Clearance modelThe regulator validates before the invoice is legally issued, so a rejection blocks the sale. Build the rejection path first.
- Retain for 10 yearsArchive the structured original, not a rendering of it.
- Understand the exposureVND 4 million to 20 million per offence; criminal liability for evasion.
// ERP implementation notes
// Frequently asked questions
When does Vietnam e-invoicing become mandatory?
See the phased rollout section above for the full schedule. The Vietnam mandate is administered by GDT (General Department of Taxation).
What schema does Vietnam use for e-invoicing?
Vietnam uses XML (GDT schema). Transmission: T-VAN (authorised transmission service), Direct GDT portal.
Which ERPs support Vietnam e-invoicing today?
See the ERP implementation notes section above. Cloudare implements e-invoicing on Oracle Fusion, Oracle EBS, NetSuite, SAP, MS Dynamics, Zoho, Odoo, Sage, QuickBooks, and Tally — each with country-specific guidance.
What is the archive retention period for Vietnam e-invoices?
10 years from end of tax period.