Registering Electronic PIT Withholding Vouchers in Vietnam: Procedures

Short answer: From 01/6/2025, organizations and individuals withholding PIT must register for use of electronic PIT withholding vouchers via the tax authority’s e-portal (or an e-invoice service provider) under Article 34 of Decree 123/2020/ND-CP (as amended by Decree 70/2025/ND-CP) before using them. The Circular 37/2010/TT-BTC framework on self-printed withholding vouchers is no longer appropriate — electronic vouchers with digital signatures now apply, and there is no longer any discussion of affixing red seals on paper vouchers.

Current legal framework

• Decree 123/2020/ND-CP — provisions on invoices and vouchers (Articles 30–34 on electronic vouchers);
• Decree 70/2025/ND-CP — amending and supplementing Decree 123/2020 (effective from 01/6/2025 for electronic voucher registration contents);
• Law on Tax Administration 2025 — general framework on tax vouchers.

Procedures for registering electronic PIT withholding vouchers

1. Registration subjects: organizations and individuals withholding PIT; organizations withholding tax on business activities on e-commerce and digital platforms; organizations collecting taxes, fees, and charges;
2. Registration place: the tax authority’s e-portal (General Department of Taxation), the General Department of Customs, or an e-invoice service provider;
3. Registration contents: under Form No. 01/DKTD-CTDT (Appendix IA issued together with the Decree);
4. Receipt: the e-portal sends a receipt notice in Form No. 01/TB-TNDT (Appendix IB).

Circulation and use of vouchers

• Electronic PIT withholding vouchers are signed with digital signatures, with no red seals as on paper vouchers;
• Time of voucher issuance: at the time of PIT withholding (Article 31 of Decree 123/2020);
• PIT withholding vouchers printed by the tax authority have no longer been newly issued since 01/7/2022; remaining vouchers whose issuance was previously announced continue to be used until switching to electronic vouchers.

Key notes

• All arguments based on Circular 37/2010/TT-BTC (self-printed vouchers, seal affixing) are outdated — a shift to the electronic voucher process is needed;
• Income-paying organizations need to prepare software systems and digital signatures meeting the electronic voucher format requirements.

Related articles

• Translation of Accounting Vouchers into Vietnamese

How ANT Legal can assist

ANT Legal advises on PIT compliance, electronic invoices and vouchers, and represents clients in working with tax authorities. For advice on your specific case, please contact our lawyers at 0966.475.966.