Vietnam's e-invoice rules confuse most foreign-owned businesses on one point: "e-invoice" and "e-invoice issued from a cash register" are two different regimes, with different scopes and different things to prepare.
Who falls under what
| Business | Regime |
|---|---|
| Company | E-invoices for all sales |
| Household business, annual revenue ≥ 1 billion VND | Cash-register e-invoices (retail, F&B, services) |
| Household business paying tax by declaration | Within the e-invoice regime |
| Small individual sellers below the taxable threshold | Not yet mandatory |
What "from a cash register" actually means
The invoice is created by the POS at the moment payment completes and transmitted to the tax system. That means your POS and your invoice provider have to be connected. It is not the same as issuing an invoice separately after the sale.
Four things to prepare
- A digital signature certificate — check the expiry date
- A contract with an e-invoice service provider and a registered invoice range
- A POS that connects to it — this is the part that decides everything else
- A receipt printer and a reliable internet connection
Selling online: tax withheld at source
Under Decree 117/2025, effective 1 July 2025, e-commerce platforms withhold VAT and personal income tax at the moment a transaction completes and pay it on behalf of household and individual sellers.
What to do now
- Add up revenue across every channel and compare against the 1 billion threshold.
- Download and keep the withholding certificates the platforms issue, month by month.
- If you are in scope, move to a connected POS before you need it — switching during peak season is the most expensive way to do it.
Ordersys issues cash-register e-invoices from inside the software and consolidates in-store and online revenue in one place, so your annual total is a figure you can read rather than one you add up by hand.
This article is a general guide based on regulations in force at the time of writing. Confirm your own position with your local tax authority or a tax adviser.
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