An e-invoice (hóa đơn điện tử) is a tax invoice that is created, signed, stored, and sent electronically. In Vietnam it has the same legal value as a paper invoice.
For companies that issue VAT invoices (Hóa đơn GTGT), the tax authority assigns a code (mã CQT) after you issue the invoice. That code is proof the invoice is on the tax system.
Invoi issues Hóa đơn GTGT with Tax Authority codes. It does not issue paper invoices, and it does not issue sales invoices (Hóa đơn bán hàng) yet — those are typically used by business households (hộ kinh doanh).
#Why this matters
Without a valid e-invoice, your customer often cannot record the purchase or claim input VAT. You also cannot prove the sale cleanly. That is why most limited liability and joint stock companies in Vietnam issue e-invoices as soon as the work is done — not weeks later.
#The current rules
E-invoices follow Decree 254/2026/NĐ-CP, under the Law on Tax Administration 108/2025/QH15. Day-to-day guidance is in Circular 91/2026/TT-BTC. Signing uses a chữ ký số under Decree 23/2025/NĐ-CP.
#Next
- How it works — from create to tax code
- Types — VAT vs sales, with or without a code, cash-register of both
- Required fields — what every VAT invoice must show
- Look up invoice — check validity on the official tax portal
- Create an invoice in Invoi