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How many types of Value Added Tax (VAT) invoices exist in Vietnam, and what are the main differences between them?
Q&AIn Vietnam, the tax system supports self-printed Value Added Tax (VAT) invoices, e-invoices, ordered invoices, and invoices purchased from the local Municipal Taxation Department. Enterprises within hi-tech parks and economic development zones, along with some firms with large amounts of fixed capital can print their own VAT invoices, while e-invoices are used more widely and serve as an electronic record of a transaction for the purposes of future taxation. For foreign investors and entitles conducting shorter term business in Vietnam, purchasing invoices from Municipal Taxation Departments or ordering them from permitted printing houses is a more common method of compliance with VAT regulations.
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