What are regulations on form number of e-invoices in Vietnam?

Form number of e-invoices in Vietnam is specified in Clause 1, Article 4 of Circular 78/2021/TT-BTC, specifically as follows:

1. E-invoices

a) Form number of an e-invoice is a digit from 1 to 6 depending on the type of e-invoice:

- 1: Electronic VAT invoice;

- 2: Electronic sales invoice;

- 3: E-invoice for sale of public property;

- 4: E-invoice for sale of national reserve goods;

- 5: Other types of e-invoice, including electronic stamp, ticket, card, receipt or other electronic documents that have other names but have the same contents as an e-invoice as prescribed in the Decree No. 123/2020/ND-CP;

- 6: Electronic records which are used and managed in the same manner as invoices, including electronic delivery and internal consignment notes, and electronic delivery notes for goods sent to sales agents.

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