eInvoicing

Vietnam's Circular 68/2019/TT-BTC (Circular 68) provides guidance for Decree 119/2018/ND-CP (Decree 119) on the use of electronic invoices (einvoices). Decree 119 states that all businesses, excluding household businesses or individuals, must issue an e-invoice with or without the tax verification code to the buyer for the sale of goods and services.