Official Letter No. 4457/CT-CS dated October 16, 2025, issued by the Tax Department regarding invoices

Regarding the contents of invoices issued for transportation service activities, pursuant to Point b, Clause 7, Article 1 of Decree No. 70/2025/NĐ-CP dated March 20, 2025, of the Government, which amends and supplements Point a, Clause 6, Article 10 of Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government on the contents of invoices, the invoice must indicate the vehicle license plate number and the transport route (departure and destination points).

For transport enterprises providing freight transportation services on digital platforms or conducting business via e-commerce platforms, the invoice must specify the name of the transported goods, as well as the sender’s name, address, and tax identification number (TIN) or personal identification number (PIN).

In cases of providing specific types of goods and services such as electricity, water, telecommunications, information technology, television broadcasting, postal and delivery services, banking, securities, and insurance, which are invoiced on a conventional billing cycle, or medical examination and treatment services invoiced after data reconciliation, the seller may issue a detailedlist attached to the invoice. However, transportation services are not eligible to issue accompanying lists attached to invoices under the above provisions.

As for the language displayed on invoices, Vietnamese must be used. Where a foreign language is required, it shall be placed to the right of the Vietnamese text in parentheses “( )” or directly below it, using a smaller font size. Depending on the characteristics and nature of the transaction and management requirements, the invoice may also include information such as the sales contract, transport order, customer code, and other relevant information.

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