Vietnam has two invoice forms you see every day: VAT invoice (Hóa đơn GTGT) and sales invoice (Hóa đơn bán hàng). Each can carry a Tax Authority code (có mã CQT) or not (không mã). Each can also be issued from software, or from a cash register (máy tính tiền).
Invoi issues only Hóa đơn GTGT with a CQT code, created in software.
#VAT invoice (Hóa đơn GTGT)
Used by companies that declare VAT by the deduction method (khấu trừ) — typically công ty TNHH and công ty cổ phần.
- With CQT code — the usual case. That is what Invoi issues.
- Without CQT code — only some sectors with the right IT setup (power, telecom, e-commerce, and similar). Invoi does not issue these.
#Sales invoice (Hóa đơn bán hàng)
Used by sellers that are not on the VAT deduction method — typically hộ kinh doanh and cá nhân kinh doanh on the direct method (trực tiếp). Different form, different rules.
- With CQT code — the usual e-invoice for hộ kinh doanh. A hộ with yearly revenue over 1 billion đồng must use a coded e-invoice or a cash-register invoice.
- Without CQT code — the same narrow sectors as above. Rare for hộ kinh doanh.
Invoi does not support sales invoices yet — with or without a code.
#Cash-register invoices (Hóa đơn khởi tạo từ máy tính tiền)
This is a way of issuing, not a third form. The till creates the invoice at sale and sends it to the tax authority (often at end of day). The document is still a VAT invoice or a sales invoice, and it can still be with or without a CQT code.
You will see both:
- Hóa đơn GTGT khởi tạo từ máy tính tiền — VAT form from the POS. Typical for a company shop or restaurant on the deduction method.
- Hóa đơn bán hàng khởi tạo từ máy tính tiền — sales form from the POS. Typical for hộ kinh doanh retail and F&B.
Used by shops that sell directly to walk-in customers — retail, restaurants, hotels, pharmacies, petrol stations, and similar. Buyer detail is often thin or missing. If the customer later needs the invoice for their books, they look it up from the receipt.
A seller already registered for software invoices (with or without a code) is not required to switch to cash-register invoices.
Invoi does not issue cash-register invoices — neither the VAT form nor the sales form.
#What Invoi issues
- VAT invoice with CQT code — yes
- VAT invoice without CQT code — no
- Sales invoice with CQT code — not yet
- Sales invoice without CQT code — no
- VAT cash-register invoice — no
- Sales cash-register invoice — no
#After the original invoice
These are not separate “kinds” of invoice in daily talk, but they show up as their own documents:
- Adjustment — keep the original, send only the difference. See Adjust Invoice.
- Replacement — issue a new invoice and notify the tax authority. See Replace Invoice.
If you are a công ty TNHH or công ty cổ phần issuing VAT invoices with a tax code, start with Create Invoice.