Mandatory of E-invoice: Adaption Process of Vietnam

In this paper, the authors gathered information from sources as following and adjusted them to clarify the e-invoice regulations of Vietnamese government as well as discuss the progress of e-invoice adoption in comparison with the goal mandating e-invoicing system from November 1st, 2020. The authors state three main matters that may impact on the feasibility of e-invoice's mandatory in Vietnam. They are legal matters, IT infrastructure barriers, and the recent market's psychology and habit on paper invoice. In comparison with adoption and mandatory of e-invoice in other jurisdictions, Vietnamese' matters are quite similar. As a result, the government could have some adequate actions to handle the problems in order to meet the goals of mandating e-invoice in November 2020.