This Wacontre guide to E-Invoice Registration in Vietnam walks businesses through the full procedure, required documents, and tips for selecting the right provider. Registering for e-invoices is a mandatory first step for any new company in Vietnam, and this guide makes the process easy to follow.
Why E-Invoices Are Mandatory Under Decree 123/2020/ND-CP
In today’s digital economy, switching to electronic invoices (e-invoices) is no longer optional. It is a mandatory requirement for all enterprises, organizations, and business households in Vietnam. The key legal basis for this transition is Decree 123/2020/ND-CP on invoices and documents. This decree marked a major shift in tax administration, paving the way for a transparent, modern, and efficient financial system.
Registering and using e-invoices in line with regulations is more than a legal obligation. It also delivers significant practical benefits: lower printing, storage, and delivery costs; faster payment and receivables management; stronger data security; and reduced risk of counterfeit invoices. Mastering the registration process and related rules is therefore essential for any business operating or preparing to operate in Vietnam, ensuring smooth and legally compliant operations from day one.
Initial E-Invoice Registration Process
This is a mandatory process for all newly established enterprises and for companies transitioning to e-invoices.
- Preparation Before Registration. Digital Signature (USB Token): a mandatory tool for signing and authenticating declarations. The business must ensure the digital signature is still valid. Service Provider (T-VAN): choosing a reputable provider makes registration, issuance, and ongoing use of invoices far more convenient.
- Completing and Submitting Form 01/DKTD-HDDT. This is the core declaration form for registering with the tax authority. The business can submit it through a T-VAN provider (the most common method) or directly on the General Department of Taxation’s online portal.
Processing Time and Tax Authority Response
After submitting the declaration, the business should monitor its email for a notification from the tax authority.
Processing Time: the tax authority issues a result notification within 01 working day of receiving a valid declaration. “Accepted” Result: if you receive Notice Form 01/TB-DKDT, your business has successfully registered and may start issuing e-invoices. “Not Accepted” Result: the notice will clearly state the reason (for example, incorrect information or an invalid digital signature). The business must correct the declaration as instructed and resubmit it.
How to Change Registered Information
If any details in the initial registration change (such as switching T-VAN provider or updating the digital signature), the business must re-register with the tax authority.
Procedure: simply complete and resubmit Form 01/DKTD-HDDT with the updated information and tick the “Change of Information” box. The process and response time mirror the initial registration.
Special Case: Non-Coded Invoices & Direct Data Transfer
This method is reserved for very large enterprises with robust IT infrastructure capable of connecting directly to the General Department of Taxation.
- Registration and Testing Process. The business still uses Form 01/DKTD-HDDT to register but must select the “Non-coded invoice” and “Direct data transfer” options. After registering, the business must coordinate proactively with the General Department of Taxation to test the connection. This process is completed within 10 working days.
- Handling a Failed Connection. If the connection test fails, or the business does not respond within 05 working days of the tax authority’s invitation, switching methods is mandatory. In that case, the business must resubmit Form 01 to switch to sending data via a T-VAN provider.
While the e-invoice registration process has been streamlined, it still demands careful preparation and full compliance. A clear understanding of the required documents, registration steps, response times, and how to handle situations such as information changes or direct data transfer registration is the key to keeping your invoicing operations smooth and lawful. Getting compliance right from the start helps businesses avoid unnecessary risks and focus resources on core operations.
For any inquiries, contact Wacontre Accounting Services via Hotline (028) 3820 1213 or email [email protected] for prompt assistance. Our experienced team is committed to delivering dedicated, efficient service. (For Japanese clients, please contact Hotline (050) 5534 5505.)
