BUSINESS EXPENSES AND VALID INVOICES IN 2026

From 2026, tax regulations will become more strictly. In order to comply with the regulations, we would like to present notes on the process of collecting and managing invoices for daily business transactions as follows:

PRACTICE THE RULE THAT ALL-EXPENSES REQUIRES A VALID INVOICE :

1. Daily management expenses and per diem expenses such as: Outing-eating, stationery, accommodation, transportation…
2. Always save information card in your phone, wallet to immediately provide the seller with an invoice request:

INDUSTRY MANDATORY APPLICATION OF E-INVOICES

You can ask the seller to provide e-invoices for the majority of transactions in the majority of sectors, especially:

1. Commercial centers, supermarkets.
2. Retail.
3. Dining, restaurants, hotels.
4. Passenger transportation services, direct support services for road transport.
5. Artistic, entertainment, and cinema services.
6. Other personal service services.

VALIDITY AND APPLICATION OF E-INVOICES :

E-invoices generated from cash registers connected to electronic data transfer with tax authorities are applied as follows:

1. Digital signatures are not required.
2. Expenses for the purchase of goods and services using invoices generated from cash registers are determined as expenses with sufficient lawful invoices and documents when determining tax obligations.
3. Invoices printed from cash registers connected to electronic data transfer with tax authorities or copied invoices or looked up information from the web portal of the General Department of Taxation on invoices.
4. E-invoices printed from cash registers cannot be canceled. When there is an error, an adjustment/replacement invoice must be made and sent to the tax authority.
5. The seller sends the e-invoice to the buyer in electronic form (SMS, email and other forms) or provides a link or QR code for the buyer to look up and download the e-invoice.

Not only complying with business regulations, properly collecting and managing expense invoices will help save tax costs including VAT, PIT, and CIT at the same time. Please tell VIVA should you have any query about legal requirements anout the invoices.

Read more:

• Foreign contractor tax (FCT) in Vietnam
• One-stop service – Tax management in Vietnam
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•  Tax management – Tax planning in Vietnam – Properly comply to optimize your long term business
• Tax and investment incentives – Industrial parks & economic zones
• Value-added tax (VAT) refunds according to Vietnam
• Consulting Services Or Business Owners – Managers
• 24 Tax Risk Indicators for Enterprises in Vietnam
• Tax Management in Vietnam | Risk Assessment & Prevention
• Services for Tax Due Diligence