Official Letter No. 1902/CT-CĐS dated March 31, 2026 of the Tax Department requires organizations providing e-invoice solutions to coordinate in preventing the use of dual accounting systems for tax evasion.

According to Official Letter No. 1902/CT-CĐS, the Tax Department has identified that some enterprises are using software to operate two parallel accounting systems within the same accounting period. One system is used for reporting to tax authorities, while the other records actual revenues in order to reduce tax liabilities. This is considered a serious violation of the law.

The Tax Department requests that organizations providing e-invoice solutions and value-added services for electronic transactions in the tax sector must not develop or support software that enables the operation of dual accounting systems. At the same time, such software must integrate functions for warnings, logging data change history, and detecting abnormal signs.

These organizations are also required to integrate and connect sales, accounting, and e-invoice software systems to ensure that complete data for each transaction is transmitted to the tax authorities; and to cooperate in providing information on customers showing signs of violations.

In addition, they must prepare a list of customers using accounting software up to March 31, 2026, submit it before April 8, 2026, and periodically update it on a monthly basis for submission to the tax authorities.

In addition, pursuant to the authority of the tax administration as prescribed in Clause 2, Article 19 of the Law on Tax Administration 2019, which stipulates: “to request relevant organizations and individuals to provide information and documents related to the determination of tax obligations and to coordinate with the tax administration in the implementation of tax laws”, in order to enhance prevention, promptly detect, and prevent acts of tax fraud through the use of accounting software, sales management software, and other related technological solutions, the Tax Department respectfully requests relevant Organizations to coordinate in implementing measures to prevent tax fraud.

Accordingly, organizations providing e-invoice solutions and organizations providing value-added services for electronic transactions in the tax sector are responsible for submitting updated information on changes to the list of customers using accounting software to the Tax Department on a periodic basis, no later than the 5th day of the following month.

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