Official Letter No. 2921/ĐTTNG-QLDN 2025 issued by the Tax Team of Thai Nguyen City, under the Tax Sub-Department of Region VII, provides guidance on the issuance of electronic invoices (e-invoices) in accordance with Decree No. 70/2025/NĐ-CP

• When issuing e-invoices for the sale of goods or provision of services to buyers (especially households or individual business entities), taxpayers are required to include the buyer’s tax identification number (TIN) or citizen identification number, except in specific cases of goods or services provided to individual consumers as stipulated in Point c, Clause 14, Article 10 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 (applicable from June 1, 2025, pursuant to Point d, Clause 7, Article 1 of Decree No. 70/2025/NĐ-CP dated March 20, 2025). These exceptions include e-invoices for sales at supermarkets or commercial centers and e-invoices for fuel sales to non-business individual customers.
• In cases where issued invoices contain errors, adjustments or replacements must be made in accordance with Article 19 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 (as amended and supplemented by Clause 13, Article 1 of Decree No. 70/2025/NĐ-CP effective from June 1, 2025). Organizations and enterprises must proactively review their invoicing practices to ensure that all mandatory information is fully and accurately recorded.
• If a taxpayer uses invoices or documents that do not include all the mandatory information as prescribed (in particular, failing to record the buyer's tax code for business entities with a TIN), such actions are deemed violations of the law on invoicing and constitute the illegal use of invoices and documents. These violations are subject to administrative penalties as stipulated by applicable legal regulations.

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