--- title: "Vietnam — GDT mandatory e-invoice · Decree 70/2025" description: "Vietnam e-invoicing: GDT mandatory e-invoice universal since 1 Jul 2022. Decree 70/2025 (effective 1 Jun 2025) extends scope to POS retail and foreign suppliers." canonical: "https://docs.get-flowie.com/compliance/vn" source: "https://docs.get-flowie.com/compliance/vn.html" --- # Vietnam — GDT mandatory e-invoice · Decree 70/2025 Compliance · 🇻🇳 Vietnam Live mandate # Vietnam — GDT mandatory e-invoice · Decree 70/2025 Universal e-invoice since 2022 · Decree 70 expansion 2025-2026 — regulator: [General Department of Taxation (GDT)](). _Facts last refreshed: 2026-07-13._ Coverage model Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. ## TL;DR * **Mandatory for every taxpayer** since 1 July 2022 — Vietnam was an early Asian mover on universal e-invoicing. * **Decree 70/2025/ND-CP** (effective 1 Jun 2025) overhauls Decree 123/2020: tighter timing, expanded scope, new rectification rules. * POS retail (hospitality, F&B, personal services) with revenue > **VND 1 bn** /yr must connect their cash registers to the GDT system in real time. * Foreign suppliers without permanent establishment selling digital services in Vietnam can voluntarily register on the GDT portal to issue e-invoices. * Two flavours: e-invoice _with_ verification code from GDT (real-time clearance) or _without_ (registered taxpayer self-issuance). ## Deadlines Date| Who| What ---|---|--- **2022-07-01**| All organisations and businesses| Mandatory e-invoice — universal scope. **2025-06-01**| All taxpayers| Decree 70/2025 in force — POS, foreign suppliers, tighter timing. **2026-01-16**| All taxpayers| Decree 310/2025 restructures penalty framework for invoice violations. ## Background Vietnam mandated e-invoicing universally from 1 July 2022 — earlier than most ASEAN peers. The General Department of Taxation (GDT) operates a national e-invoice platform: every VAT-registered taxpayer must issue invoices in the GDT-prescribed XML, sign with a tax-purpose digital certificate, and either obtain a **verification code from GDT** in real time (clearance flavour, mandatory for higher-risk taxpayers) or self-issue with subsequent reporting (registered-taxpayer flavour). **Decree 70/2025/ND-CP** , effective 1 June 2025, amends the predecessor Decree 123/2020 and tightens the regime: stricter timing rules (often same-day reporting), expanded scope to **POS cash registers** connected in real time for retail/hospitality/F&B with revenue above VND 1 bn/yr, and inclusion of **foreign suppliers** of digital services who can voluntarily register on the GDT portal to issue Vietnamese e-invoices. From 16 January 2026, _Decree 310/2025/ND-CP_ restructures the administrative-penalty framework for invoice violations. Storage requirement: minimum 10 years. ## Format profile * **GDT XML** (national; not UBL). * Seller and buyer **tax code** (10 or 13 digits) mandatory. * Two issuance flavours: with GDT verification code (clearance) or without (self-issuance + reporting). * Tax-purpose **digital signature certificate** from a GDT-approved CA mandatory. * POS retail: cash register must connect to GDT in real time; per-transaction transmission. ## Required fields * seller.taxCodestring (10 or 13 digits)required Vietnamese tax code. * seller.digitalCertificatePKCS#12required Tax-purpose certificate from a GDT-approved CA. * invoice.gdtVerificationCodestringrequired for clearance flavour Returned by GDT after real-time validation. ## Public sector (B2G) _Combined private + public flow — no dedicated B2G hub for this country._ ## B2B reporting / clearance **GDT national e-invoice platform** — Real-time clearance (high-risk taxpayers) or near-real-time reporting (registered taxpayers). Universal scope. Lifecycle status| Reported as ---|--- `issued`| Invoice signed and either cleared or reported. `cancelled`| Cancellation or replacement under Decree 70 rectification rules. `rejected`| GDT rejected the clearance request. ## Error codes _Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._ ## Testing in sandbox What you want to test| How ---|--- Vietnam happy path| Sender tax code `0123456789`, recipient any VN tax code in Flowie sandbox. ## FAQ ### Do I need a Vietnamese digital certificate? Yes — invoices must be signed with a certificate from a GDT-approved CA bound to the seller's tax code. Flowie's Vietnamese partnership covers this onboarding. ## References **Primary sources** (government / regulator / standards body): * [General Department of Taxation (English)]() — Vietnamese tax authority. * [GDT · e-tax portal for foreign suppliers]() — Foreign-supplier registration portal. **Industry analyses** (vendor trackers — useful for cross-referencing): * [EY Vietnam · April 2025 tax alert (Decree 70)]() — Industry analysis — Decree 70 effective date. * [EDICOM · Vietnam e-invoicing]() — Industry tracker.