Vietnam Tax Compliance
IIAPI is designed to meet Vietnam's e-invoice requirements under Decree 123/2020 and Decree 70/2025.
Regulatory Framework
Decree 123/2020
The foundational decree for e-invoices in Vietnam:
| Requirement | IIAPI Support |
|---|---|
| Digital signature | Yes (via T-VAN) |
| CQT submission | Yes |
| Invoice numbering | Auto-generated |
| Data retention | Your responsibility |
Decree 70/2025 (Effective Jan 2026)
New requirements for real-time invoicing:
| Requirement | IIAPI Support |
|---|---|
| Real-time issuance | POS invoice types |
| Immediate CQT submission | Auto-submit |
| Tax ID on every sale | Required field |
Invoice Requirements
Required Fields
| Field | VAT Invoice | Sale Invoice |
|---|---|---|
| Seller tax code | Yes | Yes |
| Seller name | Yes | Yes |
| Seller address | Yes | Yes |
| Buyer tax code | Yes | No |
| Buyer name | Yes | Optional |
| Invoice date | Yes | Yes |
| Items | Yes | Yes |
| VAT breakdown | Yes | Optional |
| Total | Yes | Yes |
Invoice Numbering
Format: <Symbol><Year><Sequence>
Example: AA/24E0001234
AA- Invoice series24E- Year and type0001234- Sequence number
T-VAN Providers
| Provider | Status | Features |
|---|---|---|
| Viettel | Supported | Full suite |
| VNPT | Supported | Full suite |
| FPT | Supported | Full suite |
Invoice Lifecycle
Data Retention
| Data Type | Retention Period |
|---|---|
| E-Invoices | 10 years |
| Supporting docs | 10 years |
| Audit logs | 10 years |
Common CQT Rejection Reasons
| Code | Reason | Solution |
|---|---|---|
| E001 | Invalid tax code | Verify tax code with T-VAN |
| E002 | Duplicate invoice | Check for duplicates |
| E003 | Invalid signature | Contact T-VAN provider |
| E004 | Format error | Validate data format |