VI In some cases, electronic invoices do not necessarily need to include all the required information as stipulated in Decree 123/2020/ND-CP, amended and supplemented by Decree 70/2025/ND-CP. This includes regulations regarding supermarket invoices. Let’s explore this further with Pham Consult!
Is it mandatory for supermarket invoices in 2026 to include the buyer’s name and address? Are there cases where electronic invoices do not necessarily need to include all the required information?
Electronic invoices do not necessarily have to contain all the contents stipulated in Clause 14, Article 10 of Decree 123/2020/ND-CP, as amended and supplemented by Point d, Clause 7, Article 1 of Decree 70/2025/ND-CP, specifically:
– The electronic invoice does not necessarily have to include the electronic signature of the buyer (including cases where electronic invoices are issued when selling goods or providing services to customers abroad).
If the buyer is a business entity and the buyer and seller agree that the buyer meets the technical requirements to digitally sign the electronic invoice issued by the seller, then the electronic invoice will have the digital signatures of both the seller and the buyer as agreed upon.
– For electronic invoices issued by the tax authority on a transaction-by-transaction basis, the digital signatures of both the seller and the buyer are not required.
– For electronic invoices for sales at supermarkets and shopping malls where the buyer is an individual not engaged in business, the invoice does not necessarily need to include the buyer’s name, address, tax code, or digital signature.
For electronic invoices for the sale of gasoline to individual customers not engaged in business, the following details are not required: the buyer’s name, address, tax code, and digital signature.
– For electronic invoices in the form of stamps, tickets, or cards, the digital signature of the seller is not required (except in cases where the stamps, tickets, or cards are electronic invoices issued by the tax authority), the buyer’s details (name, address, tax code), tax amount, and VAT rate. If the electronic stamps, tickets, or cards already have a face value, the unit of measurement, quantity, and unit price are not required.
– For electronic documents for air transport services issued via websites and e-commerce systems, prepared according to international practices for individual buyers who are not engaged in business, these are considered electronic invoices. In such cases, the invoice does not necessarily need to include the invoice symbol, invoice template symbol, invoice serial number, VAT rate, tax code, buyer’s address, or seller’s digital signature.
In the case of a business organization or a non-business organization purchasing air transport services, the electronic documents for air transport services issued via websites and e-commerce systems, prepared according to international practices for individuals within the business organization or individuals within the non-business organization, are not considered electronic invoices. Businesses providing air transport services must issue electronic invoices containing all the required information to the organization whose individuals use the air transport services.
– For invoices related to construction and installation activities; – For construction activities involving the sale of houses with payments made in installments according to the contract, the invoice does not necessarily need to include the unit of measurement, quantity, and unit price.
– For internal warehouse transfer and transportation slips, the slip shows information related to the internal dispatch order, the recipient, the sender, the warehouse location, the receiving location, and the means of transport. Specifically: the buyer’s name represents the recipient, the buyer’s address represents the receiving warehouse location; the seller’s name represents the sender, the seller’s address represents the warehouse location and the means of transport; it does not show the tax amount, tax rate, or total payment amount.
For consignment sales slips, the slip shows information such as the economic contract, the transporter, the means of transport, the warehouse location, the receiving warehouse location, the product name, unit of measurement, quantity, unit price, and total amount. Specifically: record the number and date of the economic contract signed between the organization or individual; the name of the carrier, the transport contract (if any), and the seller’s address showing the location of the warehouse from which the goods are shipped.
– For invoices used for interline payments between airlines, prepared according to the regulations of the International Air Transport Association, the following items are not required: invoice symbol, invoice form symbol, name, address, tax code of the buyer, digital signature of the buyer, unit of measurement, quantity, and unit price.
– For invoices issued by air transport companies to agents, which are invoices issued based on reports reconciled between the two parties and according to the summary statement, the unit price is not required.
– For construction, installation, production, and supply of products and services by defense and security enterprises serving national defense and security activities as stipulated by the Government, the invoice does not necessarily have to include the unit of measurement; quantity; unit price; or the name of the goods or services provided according to the contract signed between the parties.
– For electronic invoices for casino and electronic gaming businesses with prizes, it is not necessary to include the name, address, tax code of the buyer, or the buyer’s digital signature.
Therefore, when issuing supermarket invoices in 2026 or electronic sales invoices at supermarkets and shopping malls where the buyer is an individual not engaged in business, the invoice does not necessarily have to include the name, address, tax code of the buyer, or the buyer’s digital signature.
Accordingly, when issuing supermarket invoices in 2026, the invoice does not necessarily have to include the name and address of the individual buyer not engaged in business.
How are supermarket invoices preserved and stored according to Decree 123?
Supermarket invoices are preserved and stored according to Article 6 of Decree 123/2020/ND-CP, specifically as follows:
(1) Invoices and documents are preserved and stored ensuring:
– Safety, security, integrity, completeness, and no alteration or discrepancy throughout the storage period;
– Storage for the correct and sufficient period as prescribed by accounting law.
(2) Electronic invoices and electronic documents are preserved and stored using electronic means. Agencies, organizations, and individuals have the right to choose and apply the form of preservation and storage of electronic invoices and electronic documents suitable to their specific activities and technological application capabilities. Electronic invoices and electronic documents must be ready to be printed on paper or retrieved upon request.
(3) Invoices printed by the tax authority, printed documents, and self-printed documents must be preserved and stored in accordance with the following requirements:
– Unissued invoices and documents are stored and preserved in a warehouse according to the regulations on storing and preserving valuable documents.
– Issued invoices and documents in accounting units are stored according to the regulations on storing and preserving accounting documents.
– Issued invoices and documents in organizations, households, and individuals that are not accounting units are stored and preserved as private property of that organization, household, or individual.
What principles must electronic invoices generated from cash registers connected to transfer electronic data with the tax authority ensure?
According to Clause 2, Article 11 of Decree 123/2020/ND-CP, as amended by Clause 8, Article 1 of Decree 70/2025/ND-CP, electronic invoices generated from cash registers connected to the tax authority via electronic data transfer must adhere to the following principles:
– The invoice printed from the cash register connected to the tax authority via electronic data transfer must be identifiable;
– A digital signature is not mandatory;
– Expenses for purchasing goods and services using invoices (or photocopies of invoices or information retrieved from the General Department of Taxation’s electronic portal regarding invoices) generated from cash registers are considered expenses with sufficient legal invoices and supporting documents when determining tax obligations
