Circular guiding invoices and supporting documents No. 78/2021/TT-BTC

● To be cross-checked

Guidance on the implementation of regulations on invoices and supporting documents; most notably the method of marking invoice template symbols and invoice symbols — which characters indicate whether an invoice has a code or not, the year of issue, and the type of invoice.

Number
78/2021/TT-BTC
Document type
Circular
Issued by
Ministry of Finance
Effective
1 July 2022
Status
To be cross-checked
Area
Invoices and receipts

From 1 July 2026, Circular 91/2026/TT-BTC covers the same scope for electronic invoices and supporting documents.

Who should read this document

Relation to other documents

Documents with the same scope, to read alongside it:

This is a suggested pair of documents to read side by side; it does not state that this document has been replaced in full or in part. Which document has expired, and from which date, is set out in the implementation provisions of the newer document.

Read the original on the official portal

  1. Open the national legal documents database, the Official Gazette, or the documents page of the Ministry of Finance.
  2. Type the exact number 78/2021/TT-BTC into the search box.
  3. Check the number, title and date of issue on the result; look at the legal status and any amending documents listed with it.

Copies on unofficial websites may miss amendments and supplements - use the text on the official portal when you need to cite it. The official text is in Vietnamese.

Explainer articles

TaxDatum guides in English that mention 78/2021/TT-BTC:

E-invoices in Vietnam for foreign-invested companies: issuing, receiving and keeping recordsGoing live with e-invoices at a new foreign-invested company in Vietnam: a set-up plan for the first weeksWrong buyer, wrong amount, issued twice: which fix Vietnam's e-invoice rules allow for each kind of errorConnecting a group ERP to Vietnam's e-invoice system: data mapping, controls and outagesSelling to consumers in Vietnam: cash-register e-invoices, online orders and buyers without a tax codeBeyond sales invoices: e-documents for PIT withholding, internal stock transfers and branches in VietnamReading Vietnamese tax legislation: laws, decrees, circulars and which text governs a transaction

18 articles across the network mention 78/2021/TT-BTC (in Vietnamese).

Documents in the same area

Decree 123/2020/ND-CPDecree on invoices and documentsDecree 70/2025/ND-CPDecree amending regulations on e-invoices and supporting documentsDecree 125/2020/ND-CPDecree on administrative penalties for tax and e-invoice violationsDecree 254/2026/ND-CPDecree on e-invoices and electronic supporting documentsCircular 91/2026/TT-BTCCircular on electronic invoices and supporting documents

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Questions and answers

Is Circular 78/2021/TT-BTC still in force?

The library does not yet have enough grounds to state the legal status of this document - documents with the same scope already exist: 91/2026/TT-BTC. Whether the old document has expired in full or in part, and from which date, must be read in the implementation and transitional provisions of the newer document or checked in the official legal documents database.

Where can I read the original text of Circular 78/2021/TT-BTC?

Type the exact number "78/2021/TT-BTC" into the search box of the national legal documents database, the Official Gazette or the documents page of the issuing body. Check the number, title and date of issue on the result before reading; copies on unofficial websites may miss amendments. The official text is in Vietnamese.

Does this page give specific articles, penalty amounts or deadlines?

No. The page only summarises the document's scope in plain words and shows who should read it. Specific articles, amounts and deadlines must be read in the original text in force at the time the obligation arises.

How do I know which document applies to an older case?

Identify the date the obligation arose or the tax period of the case, then read the implementation and transitional provisions of the newer document with the same scope. Transactions and filing periods before and after the effective date of a new document may need two different documents; when in doubt, ask the managing tax office.

Reference content: summarises the document's scope in plain words, does not give specific articles, penalty amounts or deadlines, and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal.