Official Letter No. 1545/AGI-QLDN2 dated December 25, 2025, issued by the An Giang Provincial Tax Department, regarding the issuance of e-invoices, provides as follows:

by KMC Consulting Company Limited

  • Pursuant to Clause 1, Article 8 of the Law on Value-Added Tax 2024;
  • Pursuant to Clause 1, Article 4 of Decree No. 123/2020/NĐ-CP, as amended by Point a, Clause 3, Article 1 of Decree No. 70/2025/NĐ-CP;
  • Pursuant to Point b, Clause 5, Article 10 of Decree No. 123/2020/NĐ-CP, as amended by Point a, Clause 7, Article 1 of Decree No. 70/2025/NĐ-CP.

Based on the above provisions, in cases where the buyer does not provide information, the issuance of invoices shall be carried out as follows:

  • Where the buyer is a business entity with a tax identification number:

The buyer’s name, address, and tax identification number shown on the invoice must be recorded exactly as stated in the enterprise registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax identification number notification, investment registration certificate, or cooperative registration certificate. Where the buyer is an entity having a budgetary relationship, the name, address, and code of the budget-related entity shown on the invoice must be the code of the budget-related entity as assigned.

  • Where the buyer does not have a tax identification number:

The buyer’s tax identification number is not required to be shown on the invoice. In certain cases of sale of goods or provision of services of a specific nature to individual consumers as prescribed in Clause 14, Article 10 of Decree No. 123/2020/NĐ-CP, the buyer’s name and address are not required to be shown on the invoice.

  • Where goods are sold or services are provided to foreign customers visiting Viet Nam:

The buyer’s address information may be replaced with passport number or entry/exit document information and the nationality of the foreign customer.

  • Where the buyer provides a tax identification number or personal identification number:

Such tax identification number or personal identification number must be shown on the invoice.

  • Where the buyer does not request an invoice:

The seller is still required to issue an invoice and must record all  required information in accordance with regulations.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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