Decree on invoices and documents No. 123/2020/ND-CP

● To be cross-checked

The framework of rules on e-invoices and documents applied for many years: invoice types, when to issue, what an invoice must contain, handling incorrect invoices, invoices with and without a tax authority code. Most of the invoice guidance circulating online and in internal policies cites this document.

Number
123/2020/ND-CP
Document type
Decree
Issued by
Government
Effective
1 July 2022
Status
To be cross-checked
Area
Invoices and receipts

Has been amended and supplemented by Decree 70/2025/ND-CP. From 1 July 2026, Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC cover the same scope of e-invoices and supporting documents — transactions before and after this date may be subject to different legal 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 Government.
  2. Type the exact number 123/2020/ND-CP into the search box (the official number is written with the Vietnamese letter D-with-stroke where this page shows D; most search boxes accept both).
  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 123/2020/ND-CP:

When a Vietnamese supplier's tax code status changes: what to do with contracts, invoices and input VATE-invoices in Vietnam for foreign-invested companies: issuing, receiving and keeping recordsVAT in Vietnam under the 2024 VAT law: a working guide for foreign-invested companiesInput VAT credit in Vietnam: the conditions accounts payable must check before booking an invoiceRebates, early-payment discounts and distributor fees: which payments change Vietnamese VATRunning PIT on payroll at a foreign-invested company: withholding, family deductions and dependantsGoing 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 error

60 articles across the network mention 123/2020/ND-CP (in Vietnamese).

Documents in the same area

Decree 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 78/2021/TT-BTCCircular guiding invoices and supporting documentsCircular 91/2026/TT-BTCCircular on electronic invoices and supporting documents

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Questions and answers

Is Decree 123/2020/ND-CP 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: 254/2026/ND-CP, 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 Decree 123/2020/ND-CP?

Type the exact number "123/2020/ND-CP" 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.