Tiếng Việt
中文1. May a branch use an abbreviated name on invoices?
Pursuant to Clause 4, Article 10 of Decree 123/2020/ND-CP on invoice contents, invoices must show the seller’s name, address and tax code exactly as stated in the enterprise registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax code notice, investment registration certificate, or cooperative registration certificate.
Meanwhile, Official Letter 38537/CTHN-TTHT dated 28/6/2024 of the Hanoi Tax Department guides: invoices must show the seller’s name, address and tax code exactly as stated in the enterprise registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax code notice, investment registration certificate, or cooperative registration certificate under Clause 4, Article 10 of Decree 123/2020/ND-CP. Where the branch operation registration certificate shows an abbreviated branch name, the branch may use the abbreviated name on invoices.
2. May the buyer’s address be abbreviated on invoices?
Pursuant to point a, Clause 5, Article 10 of Decree 123/2020/ND-CP, where the buyer’s name and address are too long, the seller may briefly abbreviate certain common nouns on the invoice, such as:
– “Phường” (Ward) to “P”
– “Quận” (District) to “Q”
– “Thành phố” (City) to “TP”
– “Việt Nam” to “VN”
– “Cổ phần” (Joint-stock) to “CP”
– “Trách nhiệm Hữu hạn” (Limited Liability) to “TNHH”
– “khu công nghiệp” (industrial park) to “KCN”
– “sản xuất” (production) to “SX”
– “Chi nhánh” (Branch) to “CN”
Note: when abbreviating on invoices, the house number, street name, ward/commune/special zone, province/city (under the current administrative units after 01/7/2025 — no more district-level units) must be fully ensured, accurately identifying the enterprise’s name and address and consistent with the enterprise’s business registration and tax registration.
3. What contents does an invoice include?
Pursuant to Article 10 of Decree 123/2020/ND-CP, an invoice includes the following contents:
(i) Invoice name, invoice symbol, invoice form number symbol.
(ii) Invoice copy name applicable to invoices printed by tax authorities under the Ministry of Finance’s guidance.
(iii) Invoice number.
(iv) Seller’s name, address and tax code.
(v) Buyer’s name, address and tax code.
(vi) Name, unit, quantity, unit price of goods and services; amount exclusive of value-added tax, value-added tax rate, total value-added tax by each tax rate, total value-added tax, total payment inclusive of value-added tax.
(vii) Signatures of the seller and the buyer.
(viii) Time of invoice issuance.
(ix) Time of digital signing on e-invoices.
(x) Tax authority code for e-invoices with a tax authority code.
(xi) State budget fees and charges, trade discounts, promotions (if any).
(xii) Name and tax code of the organization receiving invoice printing orders, for invoices printed by tax authorities.
(xiii) Language, numerals and currency shown on the invoice.
(xiv) Other contents on the invoice such as emblems or logos representing the seller’s brand or image. Depending on transaction characteristics and management requirements, the invoice may show information on the sale contract, transport order, customer code and other information.
Note: For the contents of invoices for the sale of public assets, follow the guidance on preparing the Public Asset Sale Invoice under Form No. 08/TSC-HD issued with Decree 151/2017/ND-CP.
Notes on applying current legal provisions
This article belongs to the Knowledge Overview group and is presented for reference, helping readers understand the legal issue at an overview level before preparing dossiers or conducting transactions.
Legal provisions may change depending on timing, locality, dossier type and specific circumstances. Where it is necessary to determine the exact legal basis applicable to your dossier, you should contact an ANT Legal lawyer at 0966.475.966 for review and advice before proceeding.
Common risks to note
- Applying legal texts that have been amended, supplemented or replaced.
- Preparing incomplete dossiers, documents or evidence.
- Misunderstanding the applicable conditions, procedures, time limits or competent authority.
- Signing, filing or conducting transactions without fully assessing legal risks.
How can ANT Legal help?
ANT Legal assists in reviewing specific situations, checking dossiers, identifying the applicable legal basis, advising on handling plans, and representing you in working with individuals, organizations or competent authorities when necessary.
For quick advice, you may contact a lawyer at 0966.475.966.
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May a branch use an abbreviated name on invoices?
Yes, if the branch operation registration certificate shows an abbreviated branch name. Under Clause 4, Article 10 of Decree 123/2020/ND-CP and Official Letter 38537/CTHN-TTHT dated 28/6/2024 of the Hanoi Tax Department, invoices must show the seller’s name, address and tax code exactly as stated in the branch operation registration certificate.
Which nouns in the buyer’s address may be abbreviated on invoices?
Where the buyer’s name and address are too long, the seller may briefly abbreviate certain common nouns on the invoice, such as: “Phường” to “P”, “Quận” to “Q”, “Thành phố” to “TP”, “Việt Nam” to “VN”, “Cổ phần” to “CP”, “Trách nhiệm Hữu hạn” to “TNHH”, “khu công nghiệp” to “KCN”, “sản xuất” to “SX”, “Chi nhánh” to “CN”. Abbreviation must ensure the full house number, street name, ward, commune, district, city, accurately identifying the enterprise’s name and address and consistent with the enterprise’s business registration and tax registration.
Note: the wording above quotes the regulation on invoice abbreviations verbatim; from 01/7/2025, local government is organized under the two-level model (province/city and commune/ward/special zone), with no more district-level administrative units — when writing addresses on invoices, apply the administrative units in effect at the time of invoice issuance.
What contents does an invoice include?
Under Article 10 of Decree 123/2020/ND-CP, an invoice includes: invoice name, invoice symbol, invoice form number symbol; invoice number; seller’s and buyer’s name, address and tax code; name, unit, quantity, unit price of goods and services; amount, tax rate, total value-added tax and total payment; signatures of the seller and buyer; time of invoice issuance, time of digital signing on e-invoices; tax authority code (for e-invoices with a code); fees, charges, trade discounts, promotions (if any); and other contents as prescribed.
If your enterprise needs advice on invoice contents, the use of a branch’s abbreviated name, or invoice risks in transactions, ANT Legal is ready to assist with review and legal advice. Please contact ANT Legal for advice.
Update under Decree 70/2025/ND-CP
Decree 70/2025/ND-CP (effective from 01/6/2025) amends and supplements Decree 123/2020/ND-CP on invoices and documents. Regarding the principle of stating the seller’s name on invoices, the requirement to show the name, address and tax code exactly as in the registration certificate remains; where the branch operation registration certificate shows an abbreviated name, the branch may use the abbreviated name on invoices. Enterprises should review the name contents on their registration certificates to ensure issued invoices are valid, avoiding disallowed expenses in tax finalization.
Do you need further advice on the above matter? Please contact an ANT Legal lawyer via Hotline/Zalo 0966.475.966 for advice tailored to each dossier.
