VIETNAM-DGT
General Department of Taxation (Tổng cục Thuế) compliance, Asia.
Definition
DGT (General Department of Taxation) is the Vietnamese tax authority. Pilots the standardised electronic invoice system since 2022 (Decree 123/2020/NĐ-CP and Circular 78/2021/TT-BTC). Two modes: e-invoice with DGT-signed code (cấp mã), or no code (không cấp mã) for high volumes.
Origin
Progressive rollout 2018-2022, mandatory for all businesses since July 1, 2022.
Example in context
A Vietnamese e-invoice is a digitally-signed XML, optionally DGT-stamped, with a mandatory QR code.