Guidelines on Invoicing for Transport Services under Official Dispatch 6022/CT-CS (2026)

Guidelines on Invoicing for Transport Services under Official Dispatch 6022/CT-CS (2026) requires transport enterprises to strictly adhere to standards regarding timing and data content. This ensures transparency in revenue accounting and Value Added Tax (VAT) deduction for customers. Transport business organizations must reconcile actual route data with the indicators on electronic invoices.

Required format and content on transportation service invoices

According to Article 10 of Decree 123/2020/ND-CP, as amended by Article 7 of Decree 70/2025/ND-CP, the required content is categorized as follows:

1. Core Identification Information

• Invoice Details: Name of invoice, invoice symbol, invoice model symbol, and invoice number.
• Seller Information: Name, address, and tax identification number of the seller.
• Buyer Information: Name, address, tax identification number (or unit code for budget-related entities), or personal identification number of the buyer.

2. Financial and Transaction Details

• Service Specifics: Name, unit of calculation, quantity, and unit price of goods/services.
• Monetary Values: Amount before VAT, VAT rate, total VAT amount by rate, total VAT, and total payment including VAT.
• Additional Financials: Fees and charges belonging to the state budget, trade discounts, and promotions (if any), expressed in the appropriate currency and script.

3. Administrative and Technical Elements

• Signatures and Codes: Signatures of the seller and buyer; Tax authority code (for invoices with codes); Name/Tax ID of the printing organization (for printed invoices).
• Timing: The time of invoice creation and the time of digital signing, displayed in the day/month/year format of the calendar year.
• Customization: Enterprises may add logos/brand images or specific tracking info (Contract number, transport order, customer code) provided they align with the transport contract to ensure transparency.

Subjects and timing of invoicing for transportation services.

1. Subjects Required to Issue Invoices

• Entities: Enterprises established under Vietnamese law (including foreign branches), cooperatives, and cooperative unions.
• Individuals & Organizations: Business households, individuals, cooperative groups, public service units selling goods/services, and other non-enterprise organizations engaging in business.
• Foreign Suppliers: Overseas providers without a permanent establishment in Vietnam engaging in e-commerce or digital platform business who voluntarily register for electronic invoices.

2. General Time of Invoicing

• Service Completion: The invoice must be issued upon completion of the service provision (including services for foreign entities), regardless of whether payment has been received.
• Payment Collection: If the service provider collects money before or during the service provision, the invoice time is the time of collection (excluding deposits/advances for specific sectors like accounting, design, or consulting).
• Specific Exceptions: For air transport/insurance via agents, the invoice time is the completion of data reconciliation, no later than the 10th of the following month.

3. Specific Regulations for Aviation and Taxi Services

• Aviation E-commerce: For air transport tickets sold via websites/e-commerce systems, invoices are issued according to international practice, no later than 05 days from the date the ticket was issued.
• Taxi with Calculation Software: At the end of the trip, the enterprise/cooperative must send trip information (distance, license plate, total amount) to the customer and the tax authority.
• Taxi Invoice Issuance: If the customer requests an e-invoice, they must provide full details; the enterprise then sends the invoice to the customer and transmits the data to the tax authority according to Article 22 of the Decree.

Regulations on taxes, tax refunds, and invoice management for transportation services.

1. VAT Rates and Deductions

• Applicable Rates: Domestic cargo and passenger transport services are subject to 10% VAT; international transport or transit may enjoy 0% if conditions are met.
• Deduction Rights: When enterprises present valid service invoices, buyers are entitled to VAT deduction or refunds according to Ministry of Finance regulations.
• Compliance: Correct invoicing is a prerequisite for validating these tax benefits.

2. Storage and Integrity Standards

• Safety & Integrity: Invoices must be stored to ensure safety, security, integrity, and completeness, without alteration or deviation throughout the storage period.
• Duration: Must be stored for 12 months from the end of the accounting period; specifically, invoices used for accounting books and financial reports must be stored for at least 10 years.
• Accessibility: Electronic invoices must be stored via electronic means but must be ready to be printed on paper or looked up upon request.

3. Management of Printed and Self-Printed Invoices

• Unissued Invoices: Must be stored in a warehouse following the regime for preserving valuable documents.
• Issued Invoices (Accounting Units): Stored according to regulations on preserving accounting documents.
• Issued Invoices (Non-Accounting Units): Stored and preserved as the private property of that organization or individual.

>>>See more: Corporate Income Tax Exempt Income from Dec 15, 2025

What are the penalties for violations related to the failure to issue invoices when selling goods, effective from January 16, 2026, as stipulated in Decree 310?

Pursuant to Decree 125/2020/ND-CP as amended by Decree 310/2025/ND-CP.

1. Warnings and Minor Fines

• Warning: Applied for failure to issue invoices for internal consumption, promotions, samples, or goods given as gifts/borrowed; or failure to issue 01 invoice for sold goods (with mitigating circumstances).
• 1,000,000 – 2,000,000 VND: Applied for failure to issue invoices for promotion/internal items (2-9 invoices) or failure to issue 01 invoice for general sales/services.

2. Moderate Penalties

• 2,000,000 – 10,000,000 VND: Applied for failure to issue invoices for promotion/internal items (10-49 invoices) or failure to issue 02 to 09 invoices for general sales/services.
• 10,000,000 – 30,000,000 VND: Applied for failure to issue invoices for promotion/internal items (50-99 invoices) or failure to issue 10 to 19 invoices for general sales/services.

3. Severe Penalties

• 30,000,000 – 50,000,000 VND: Applied for failure to issue invoices for promotion/internal items (100+ invoices) or failure to issue 20 to 49 invoices for general sales/services.
• 60,000,000 – 80,000,000 VND: Applied for failure to issue invoices when selling goods or providing services for 50 invoices or more.

The act of using illegal invoices and documents; the illegal use of invoices and documents.

Pursuant to Article 4, Decree 125/2020/ND-CP.

1. Definition of Illegal Invoices

• Invalid Types: Fake invoices; invoices that have expired or have no usage value; invoices ceased during tax coercion periods (unless permitted).
• Registration Issues: Electronic invoices not registered with the tax authority; or invoices lacking the tax authority code (where required).
• Entity Status: Invoices with dates falling into periods where the tax authority determined the seller was not operating at the registered address.

2. Definition of Illegal Use of Invoices

• Content Violations: Invoices not recording mandatory content; erased or corrected invoices; “Ghost” invoices (recording transactions that did not occur in part or full).
• Value Discrepancies: Invoices reflecting incorrect actual values; value discrepancies between invoice copies (sheets).
• Misuse: Using invoices to rotate goods in transit; using invoices of one product to prove another; using invoices of other organizations to legalize purchased/sold goods.

3. Official Conclusions

• Authority Determination: Any invoice or document that tax authorities, police, or other functional agencies have concluded is illegal or used illegally falls under this category.
• Pre-Identification: Includes documents issued before the seller was identified as non-operational, but later concluded by authorities as illegal

Instructions for properly issuing invoices for transportation services.

To ensure that transportation service invoices comply with the law and avoid errors, businesses need to follow standard procedures, adhering to the regulations in Article 17 of Decree 123/2020/ND-CP amending and supplementing Decree 70/2025/ND-CP, Circular 78/2021/TT-BTC, and guidance from the General Department of Taxation of Vietnam. Proper implementation of each step not only legalizes the documents but also ensures the business’s right to deduct, account for, and claim a valid tax refund.

Step 1: Determine the type of transportation and the subject of the invoice.

Before issuing a service invoice, businesses need to clearly identify the type of transportation (road, sea, air, or multimodal). Each type has different ways of recording information about freight charges, routes, and applicable taxes. Simultaneously, it is necessary to identify the service provider (seller) and the service user (buyer) to ensure that the information on the invoice matches the transportation contract. Accurate identification helps minimize the risk of the invoice being rejected by the tax authorities due to inconsistent information.

Step 2: Gather contract information and related documents.

Businesses need to compile complete transportation contracts, detailed service lists, transportation distances, number of trips, freight charges, and surcharges (if any). This forms the basis for determining the service invoice value and the corresponding VAT rate. Before issuing the invoice, the accounting department should check and compare the information between the bill of lading, the goods delivery receipt, and the transportation contract to ensure consistency.

Step 3: Create and issue invoices on the electronic system.

According to regulations, all transportation services are now required to use electronic invoices. Businesses can issue invoices through their internal accounting software or through a system connected to the General Department of Taxation’s Electronic Invoice Portal. When preparing invoices, all required information must be filled in: tax code, address, service name, transportation route, fare, surcharges, tax rate, and total amount in both numbers and words. If the business collects payment before the service is completed, the invoice must still be issued at the time of payment.

Step 4: Submit the invoice and store it as required.

After issuance, service invoices must be sent electronically to customers via email or the registered software system. Businesses need to store invoices for a minimum of 10 years for retrieval, verification, or tax audits. Storage should be done in parallel on an internal electronic system and backed up periodically to avoid data loss.

Step 5: Periodic checking, verification, and error correction.

Businesses should conduct quarterly reconciliation of service invoice data to detect errors early, such as duplicate invoices, incorrect customer codes, or discrepancies in tax rates. If errors are found, a correction report should be prepared and a replacement invoice issued in accordance with regulations. Regular checks help ensure accuracy, minimize the risk of penalties, and enhance reliability during tax settlement.

Completing all the above steps not only helps businesses create valid invoices for transportation services but also enhances professionalism in financial management and legal compliance. This is a crucial foundation for transportation businesses to maintain credibility, transparency, and efficient operation in today’s digital environment.

>>> See more:Guide to applying for/renewing an ASEAN International Road Transport Permit.

Long Phan Consulting provides consulting and guidance services for preparing transportation service invoices.

1. Advisory and Assessment

• Review: We assess your current e-invoice system to ensure full compliance with the latest 2026 regulations.
• Consult: Our experts provide in-depth advice on complex invoicing situations, ensuring you avoid timing and content errors.
• Plan: We help structure your invoicing process to optimize revenue management and tax obligations.

2. Support and Preparation

• Documentation: We assist in preparing necessary dossiers and guidelines for issuing transport service invoices.
• Explanation: We draft explanations and handle requirements for supplementary documents if requested by authorities.
• Monitoring: We track the processing status of any submitted dossiers or queries.

3. Representation

• Liaison: We represent the client in submitting dossiers and working directly with competent state agencies.
• Resolution: We handle administrative procedures and resolve obstacles on behalf of the enterprise.

Frequently Asked Questions about the Invoicing Procedure for Transportation Services:

Below, Long Phan Consulting provides some frequently asked questions related to the procedures for issuing invoices for transportation services. We invite customers who need this information to refer to it:

What are the penalties for issuing invoices at the wrong time when selling goods?

Penalties are tiered based on the volume of violations (Decree 310/2025/ND-CP):

• Warning: For 01 invoice involving internal/promo goods.
• Low Fines: 500,000 – 1,500,000 VND for 1 general invoice or minor promo violations.
• High Fines: Penalties escalate significantly, reaching 50,000,000 – 70,000,000 VND for issuing invoices at the wrong time for 100+ numbers.

When invoicing for multiple transport trips, is it permissible to use an accompanying summary sheet?

Yes. Based on Decree 70/2025/ND-CP, if a business generates invoices for multiple transport trips and meets specific conditions (Point a.3, Clause 7, Article 1), the company is permitted to use a list (manifest) attached to the invoice.

Will a vehicle transporting goods on the road without a paper invoice (but with an electronic invoice) be fined?

No. According to Article 45 of Decree 123/2020/ND-CP (amended by Decree 70/2025/ND-CP), authorities must check invoice information via the system and cannot require paper invoices. If a valid e-invoice exists, no penalty applies.

Conclusion

Complying with regulations on invoicing for transportation services as stipulated in Circular 6022/CT-CS of 2026 ensures legal safety for all businesses. Accuracy in the timing and content of invoices is fundamental to transparent tax settlement. For expert advice on complex invoice situations, please contact our specialists immediately. Connect directly via Hotline:1900636389 to provide timely support.