Official Letter 7714/CT-CDS: Vietnam Tax Department Upgrades E-Invoice Systems for Decree 254/2026 and Decision 1233/QD-CT

• 16 Oct 2026 – Letter 7714 issued
• 4 phases – Sep to Dec 2026
• Nov 2026 – Decision 1233 format + XAdES
• VND 1bn – Household e-invoice threshold

📋 What is Official Letter 7714/CT-CDS?

On 16 October 2026, Vietnam's Tax Department (Ministry of Finance) issued Official Letter 7714/CT-CDS setting out its IT system upgrade plan for e-invoices and e-vouchers under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC. It was signed on behalf of the Director General by Mr Pham Quang Toan, Head of the Technology, Digital Transformation and Automation Board.

• Law on Tax Administration 108/2025/QH15 – Date: -; Scope: Primary law on e-invoices and e-vouchers
• Decree 254/2026/ND-CP – Date: 30 Jun 2026; Scope: Detailed rules on e-invoices and e-vouchers
• Circular 91/2026/TT-BTC – Date: 30 Jun 2026; Scope: Ministry of Finance guidance
• Decision 1233/QD-CT – Date: 27 Aug 2026; Scope: Data components of e-invoices/e-vouchers and transmission methods with the tax authority

📬 Addressed to: e-invoice and e-voucher service providers and organizations connecting directly to the tax authority (for implementation), plus Tax Department units and provincial tax offices (for coordination). Although not sent to businesses directly, the changes directly affect how companies and household businesses issue and transmit invoices.

📄 Official Letter 7714/CT-CDS, 16 Oct 2026 (Vietnamese original) – IT upgrade plan under Decree 254/2026 and Circular 91/2026, with detailed appendix - PDF. Tải về

🗓️ The 4-phase upgrade roadmap

1. Sep 2026 – Phase 1 - Completed: Invoice suspension for high-risk taxpayers (16 Sep); car and motorbike e-invoice data pre-filled into registration-fee returns (19 Sep).
2. Oct 2026 – Phase 2 - Household businesses, cash registers, registration: Email reminders to household businesses above VND 1bn without e-invoices; suspension if citizen-ID data does not match; biometrics for every registration change.
3. Nov 2026 – Phase 3 - New data standard (Decision 1233): E-invoices in the new format, XAdES digital signatures, pre-filled VAT returns, one-off invoices.
4. Dec 2026 – Phase 4 - Risk alerts and lookup API: K-coefficient threshold alerts by industry; invoice lookup API for authorized parties; e-receipts.

🔍 Upgrade items in detail

Summarized from the Appendix to Official Letter 7714/CT-CDS. The "Reference" column cites the original provisions (in Vietnamese).

✅ Phase 1 - September 2026 Completed

• 1.1 – Upgrade item: Suspension of invoice use for taxpayers rated high-risk under the risk-indicator set; What businesses should know: Live since 16 Sep 2026. Taxpayers receive notices 01/TB-SDPS, 01/TB-NSD, 01/TB-SD and 01/TB-BSTT-NNT (requests for explanation and documents).; Reference: QĐ 1264/QĐ-CT ngày 04/9/2026; CV 6439/CT-QLTT ngày 28/8/2026
• 1.2 – Upgrade item: E-invoice data for cars and motorbikes pre-filled into registration-fee returns; What businesses should know: Live since 19 Sep 2026. Buyers are proactively notified of the registration fee due when registering the vehicle.; Reference: Phụ lục XV, XIX QĐ 1233/QĐ-CT

🔄 Phase 2 - October 2026 In progress

• 2.1 – Upgrade item: Automatic email reminders to household and individual businesses with revenue above VND 1 billion that have not registered for e-invoices; What businesses should know: Household businesses above the VND 1bn threshold must register for e-invoices; emails also go to e-commerce withholding organizations.; Reference: Điểm d khoản 1 Điều 6 NĐ 254/2026/NĐ-CP
• 2.2 – Upgrade item: Cash-register e-invoices stopped when a change of business line no longer meets the conditions; What businesses should know: Applies to organizations and household/individual businesses; notice form 01/TB-NSD.; Reference: Điểm c khoản 1 Điều 6; điểm h khoản 1 Điều 8 NĐ 254/2026/NĐ-CP
• 2.3 – Upgrade item: Household/individual businesses suspended 10 days after notice if their data does not match the national population database; What businesses should know: Update citizen ID (CCCD) details for tax registration on eTaxMobile or the Public Service Portal to avoid suspension.; Reference: Điểm i khoản 1 Điều 8 TT 91/2026/TT-BTC
• 2.4 – Upgrade item: E-invoice registration/changes on form 01/DKTD-HDDT, including delegated invoicing; What businesses should know: Face biometrics/OTP extended to every change request (previously only new registrations and legal-representative changes). Covers delegated invoicing for sellers on e-commerce platforms.; Reference: QĐ 1233/QĐ-CT; Quy trình quản lý HĐĐT, chứng từ điện tử
• 2.5 – Upgrade item: Suspension notices of the delegating party sent to the delegated party; What businesses should know: The party invoicing on someone's behalf (e.g. an e-commerce platform) is notified when the delegating seller is suspended.; Reference: Mẫu 01/TB-NSD Phụ lục IV TT 91/2026/TT-BTC
• 2.6 – Upgrade item: Registration/changes for e-vouchers and e-receipts on form 01/DKTD-CTDT; What businesses should know: With notices 01/TB-TNDT, 01/TB-DKDT and 04/SS-CTDT (erroneous e-vouchers).; Reference: QĐ 1233/QĐ-CT

🛠️ Phase 3 - November 2026 Upcoming

• 3.1 – Upgrade item: Requests for one-off invoices on form 06/DN-PSDT; What businesses should know: Supports attachments, Excel template import for revenue, and one bank account detail for taxpayers under enforcement by invoice suspension.; Reference: QĐ 1233/QĐ-CT
• 3.2 – Upgrade item: Processing of one-off invoices; What businesses should know: VAT and sales invoices; error notice 04/SS-HDDT; adjusting/replacing erroneous invoices.; Reference: Khoản 5 Điều 10 TT 91/2026/TT-BTC
• 3.3 – Upgrade item: Receiving e-invoices in the new data standard of Decision 1233/QD-CT; What businesses should know: 15 invoice types in the new format (VAT, sales, cash-register, with integrated receipts, multi-exchange-rate...), error list 01/BK-DCTT, data-check result notice 01/TB-KTDL, revenue summary 01/TH-DT (message 214).; Reference: Mục II Phần II, Phụ lục I QĐ 1233/QĐ-CT
• 3.4 – Upgrade item: Receiving code-less cash-register e-invoices of sellers on e-commerce platforms; What businesses should know: Transmitted as message 216.; Reference: Phụ lục I QĐ 1233/QĐ-CT
• 3.5 – Upgrade item: Receiving summaries 01/TH-HDDT, transaction details 01/TTGD and revenue 01/TH-DT; What businesses should know: With data-check notice 01/TB-KTDL and invoice-review notice 01/TB-RSDT.; Reference: QĐ 1233/QĐ-CT
• 3.6 – Upgrade item: Processing notices of erroneous e-invoices and e-vouchers; What businesses should know: Form 04/SS-HDDT and result notice 01/TB-SSDT.; Reference: QĐ 1233/QĐ-CT
• 3.7 – Upgrade item: Upgraded lookup of delegated invoices for the delegated party; What businesses should know: The delegated party can look up invoices issued on others' behalf.; Reference: -
• 3.8 – Upgrade item: Pre-filled VAT returns and VAT refund files from e-invoice data; What businesses should know: The system pre-fills invoice data into VAT returns, including refund claims.; Reference: Khoản 1 Điều 37 NĐ 254/2026/NĐ-CP
• 3.9 – Upgrade item: Digital signatures in the new XAdES standard; What businesses should know: E-invoice and digital-signature providers must upgrade their XML signing to XAdES.; Reference: Khoản 4 Mục IV Phần I QĐ 1233/QĐ-CT

📈 Phase 4 - December 2026 Upcoming

• 4.1 – Upgrade item: Risk alerts for invoice use above the K-coefficient threshold; What businesses should know: Extended to enterprises in 7 industry groups and household/individual businesses in 6 groups; alerts go to both seller and related buyers.; Reference: Quy trình quản lý rủi ro theo hệ số K
• 4.2 – Upgrade item: Authorization to look up invoices (01/DKTD-HDDT) and a lookup API for authorized parties; What businesses should know: Businesses can authorize others (accounting software, T-VAN...) to retrieve their invoices via API.; Reference: Khoản 2 Điều 37 NĐ 254/2026/NĐ-CP
• 4.3 – Upgrade item: Receiving e-receipt data summaries on form 01/TH-BLDT; What businesses should know: -; Reference: QĐ 1233/QĐ-CT
• 4.4 – Upgrade item: Upgraded tax, fee and charge receipts of the tax authority (form CTT50); What businesses should know: -; Reference: QĐ 1233/QĐ-CT
• 4.5 – Upgrade item: New/extended requests for e-invoice data provision (01/CCTT-DK, notice 01/CCTT-TB); What businesses should know: Submitted via the Public Service Portal.; Reference: Mục X Phần II QĐ 1233/QĐ-CT

🎯 Who is affected and how?

🏪 Household and individual businesses

• ❌ Revenue above VND 1bn without e-invoice registration: email reminders from the tax authority
• ❌ Citizen-ID data mismatch: invoices suspended after 10 days unless updated
• ❌ Changing business line may remove eligibility for cash-register e-invoices
• ✅ E-commerce sellers: delegated invoicing and code-less cash-register invoices supported

🏢 Companies (including FDI)

• ❌ High-risk taxpayers under the indicator set may have invoice use suspended
• ❌ Alerts for invoice use above the K-coefficient threshold (7 industry groups) - related buyers are alerted too
• ✅ VAT returns and VAT refund files pre-filled from e-invoice data
• ✅ Authorize accounting software to retrieve invoices via API

⚠️ For e-invoice providers: software must be upgraded to the Decision 1233/QD-CT data standard and XAdES signatures in time for Phase 3 (November 2026). Ask your provider for its upgrade schedule to avoid disruption when transmitting invoices.

✅ What businesses should do now

1. Household businesses above VND 1bn: register for e-invoices now: Don't wait for the reminder. Register on form 01/DKTD-HDDT via your provider or the tax portal.
2. Check and update citizen-ID data: Match tax registration details with the national population database on eTaxMobile or the Public Service Portal; respond within 10 days if notified.
3. Prepare biometrics/OTP: From October 2026, every e-invoice registration change requires face verification or OTP - the legal representative should have a device ready.
4. Ask your e-invoice provider about Decision 1233 and XAdES: Confirm when the software switches to the new data standard and XAdES signatures, and whether signing plugins or certificates need updating.
5. Review invoice volume against declared revenue: Prepare explanations if invoices issued look unusually high for your size - ahead of K-coefficient alerts from December 2026.

📞 Tax Department contact point: E-invoice team - [email protected], phone +84 24 3768 9679, ext. 6106 (Vietnamese).

❓ FAQ on Official Letter 7714/CT-CDS

Who does Official Letter 7714/CT-CDS apply to?

It is addressed to e-invoice and e-voucher service providers and organizations connecting directly to the tax authority, which must implement the upgrades. Businesses are affected indirectly through new features in the tax system and their invoicing software.

When must invoices follow the Decision 1233/QD-CT data standard?

Under the plan, the Tax Department system receives and processes e-invoices in the Decision 1233/QD-CT format in Phase 3, November 2026. Ask your e-invoice provider for its migration schedule.

What is XAdES and do businesses need new digital signatures?

XAdES (XML Advanced Electronic Signatures) is an advanced signature standard for XML data, applied from November 2026 under the plan. The upgrade mainly sits with e-invoice software and signing services; confirm with your provider whether signing tools need updating.

What happens to household businesses above VND 1bn without e-invoices?

From October 2026, the tax system automatically emails household and individual businesses with revenue above VND 1 billion that have not registered for e-invoices, asking them to register (Article 6.1(d), Decree 254/2026/ND-CP).

Why might a household business have invoices suspended?

If the tax authority requests additional information because data does not match the national population database or is incomplete, invoices are suspended 10 days later unless updated (Article 8.1(i), Circular 91/2026/TT-BTC). Update citizen-ID details on eTaxMobile or the Public Service Portal.

What is the K-coefficient alert?

From December 2026, risk alerts expand to taxpayers whose invoice use exceeds a K-coefficient threshold: enterprises in 7 industry groups and household/individual businesses in 6 groups. Both sellers and related buyers receive alerts.

📰 Legal basis and sources

• Công văn 7714/CT-CĐS ngày 16/10/2026 của Cục Thuế (bản gốc) - duypc.com
• Quyết định 1233/QĐ-CT ngày 27/8/2026 - thuvienphapluat.vn
• Quyết định 1233/QĐ-CT 2026 - thành phần dữ liệu hóa đơn, chứng từ điện tử - luatvietnam.vn
• Nghị định 254/2026/NĐ-CP và điểm mới về hóa đơn từ 1/7/2026 - meinvoice.vn

ℹ️ This article summarizes Official Letter 7714/CT-CDS and its appendix (Vietnamese originals; unofficial translation) for reference only. Actual rollout dates may change per Tax Department notices; check the original and confirm with your e-invoice provider.