There's no opt-out anymore. Vietnam's e‑invoice mandate has applied nationwide since mid-2022.

Vietnam made e‑invoicing mandatory nationwide from 1 July 2022 under Decree 123/2020 and Circular 78/2021, replacing paper invoices entirely for almost every business. Each e‑invoice needs a tax authority code issued by the General Department of Taxation, except for a narrow set of businesses approved to issue without one.

Invoices have to be transmitted to the GDT's e‑invoice portal in the prescribed XML format, either directly or through an authorised service provider, and errors or late transmission carry real penalty exposure. CargoWise Vietnam e‑Invoicing Integration handles that transmission automatically from inside your existing CargoWise environment.