On March 22, 2025, the Government promulgated Decree No. 70/2025/NĐ-CP, amending and supplementing several articles of Decree No. 123/2020/NĐ-CP on invoices and documents.
=> See more: Decree No. 70/2025/NĐ-CP amending Decree No. 123/2020/NĐ-CP on invoices and documents
Photo 1. Content Requirements for E-Invoices Generated from Cash Registers_ Hotline: 097 211 8764
Specifically, pursuant to Clause 3, Article 11 of Decree No. 70/2025/NĐ-CP, the content of e-invoices generated from cash registers is stipulated as follows:
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Title |
Invoice content is regulated according to Decree 70/2025/NĐ-CP |
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About the name |
E-invoice generated from a cash register: - Name, address, and tax identification number (TIN) of the seller; - Name, address, tax identification number / personal identification number / phone number of the buyer (only required if requested by the buyer); - Date and time of invoice issuance; - Description of goods or services, unit price, quantity, total amount; - Code issued by the tax authority or electronic data enabling the buyer to retrieve and declare invoice information. |
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About the invoice content |
Note: Enterprises and business households subject to VAT under the credit method must additionally specify: - Selling price exclusive of VAT; - Applicable VAT rate; - VAT amount; - Total amount payable inclusive of VAT. |
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Form of sending invoice to buyer |
- Via text message (SMS); - Via email; - By other means, or by providing a URL or QR code for the buyer to access and download the e-invoice. |
Important note: The information on the buyer’s name, address, tax identification number/national ID number/phone number is only required if requested by the buyer.
Accordingly, under Decree No. 70/2025/NĐ-CP, e-invoices generated from cash registers must include core information such as seller details, invoice issuance time, goods/services details, unit price, quantity, and a retrieval code. Buyer information is only required when explicitly requested. Compliance with these regulations regarding invoice content and delivery method not only ensures lawful fulfillment of tax obligations by enterprises and business households, but also minimizes the risk of incurring administrative penalties in the use of e-invoices.
Decree No. 70/2025/NĐ-CP takes effect from June 1, 2025.
=> See more: 03 new regulations on invoices for business households effective from June 1, 2025
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