Vietnam's Ministry of Finance Clarifies E-invoice Issuance for Taxis

Vietnam's Ministry of Finance has issued a clarification regarding the regulations on the timing of electronic invoice (e-invoice) issuance for taxi businesses, addressing public concerns. The ministry stated that Decree No. 254/2026/ND-CP does not stipulate the issuance of consolidated invoices for passenger transport services by taxi. Instead, e-invoices are to be issued on a case-by-case basis, a measure that will not increase compliance costs for businesses. The clarification comes in response to public feedback suggesting that taxi companies face difficulties due to the requirement to issue e-invoices for each trip. According to the Ministry of Finance (General Department of Taxation), Article 26, Clause 5 of the Law on Tax Administration No. 108/2026/QH15 outlines the principles, rights, and responsibilities for issuing, managing, and using e-invoices. Furthermore, Article 9, Clause 4, and Article 16, Clause 3 of Decree No. 254/2026/ND-CP, dated June 30, 2026, detail specific provisions of the Law on Tax Administration concerning e-invoices and electronic documents, including the timing of invoice issuance and the responsibilities of sellers of goods and providers of services using e-invoices without tax authority codes. Based on these provisions, the Ministry of Finance affirmed that Decree No. 254/2026/ND-CP does not mandate consolidated invoice issuance for taxi passenger transport businesses. Instead, it specifies the timing of invoice issuance according to specific circumstances for businesses that possess a system for detailed transaction management and store revenue data for each transaction. Specifically, for services provided to businesses and organizations, invoices must be issued at the time of data reconciliation between parties, but no later than the 7th day of the month following the service provision. For services provided to individual consumers who do not provide information or request an invoice, businesses are only required to send detailed transaction information data to the tax authorities according to the transaction detail information table. In cases where customers request an invoice immediately after using the service, including both businesses, organizations, or individuals, taxi companies must issue an e-invoice to the customer and simultaneously transfer the invoice data to the tax authorities as stipulated. The Ministry of Finance stated that these regulations are clearly defined in Decree No. 254/2026/ND-CP and have been developed in alignment with the operational characteristics of taxi businesses that utilize technology, transaction management systems, and electronic data. Therefore, the current regulations do not increase compliance costs for passenger transport taxi businesses while ensuring compliance with tax and e-invoice management requirements under the law.