HDDT (mã CQT)

GDT-code-authenticated electronic invoice (Vietnam).

Definition

HDDT (hóa đơn điện tử) is the Vietnamese term for the electronic invoice. Decree 123/2020/NĐ-CP distinguishes the invoice with a tax-authority code (có mã của cơ quan thuế, marked "C") — where the GDT stamps an authentication code before the invoice becomes valid — from the code-free invoice (không có mã, marked "K"), available only to certain eligible businesses. The code is issued via the hoadondientu.gdt.gov.vn portal.

Origin

Regime defined by Decree 123/2020/NĐ-CP and Circular 78/2021/TT-BTC, implemented by the General Department of Taxation (Tổng cục Thuế) of the Ministry of Finance.

Example in context

An eligible SME submits its invoice to the GDT portal; within the next business day the system assigns the mã của cơ quan thuế and the invoice moves to authenticated status "C".

Related terms

• Vietnam GDT e-invoice — overall framework of the Vietnamese e-invoice mandate.