Official Letter No. 6810/CT-QLNT dated September 14, 2026 issued by the Tax Department providing guidance on the exchange rate for invoice issuance is as follows:

by KMC Consulting Company Limited

  1. For cases where tax and other revenues denominated in foreign currencies are declared as prescribed in Clause 1, Article 14 of Decree No. 252/2026/ND-CP, the currency for tax declaration and payment, other revenues, and the exchange rate used for tax declaration and conversion shall comply with Article 14 of Decree No. 252/2026/ND-CP.
  2. In cases where economic and financial transactions arise in foreign currencies in accordance with the law on foreign exchange, the seller shall state on the invoice the foreign currency exchange rate against the Vietnamese Dong in accordance with Point c.1, Clause 8 of the Appendix enclosed with Decree No. 254/2026/ND-CP.
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