THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
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No. 89/2002/ND-CP
Hanoi, November 07th, 2002
 
DECREE
THE PRINTING, ISSUANCE, USE AND ADMINISTRATION OF INVOICES
THE GOVERNMENT
Pursuant to the Law on Organization of the Government dated 25 December 2001; Pursuant to the current laws and ordinances on tax;
Pursuant to the Ordinance on Accounting and Statistics dated 20 May 1988;
Pursuant to the Ordinance on Dealing with Administrative Offences dated 2 July 2002; On the proposal of the Minister of Finance;
DECREES:
Chapter I
GENERAL PROVISIONS

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Article 1. Governing scope and applicable subjects
This Decree shall apply to organizations and individuals who have rights and obligations pursuant to law for the printing, issuance, use and administration of invoices.
Article 2. Types, forms and contents of invoices
1. The types of invoices governed by this Decree shall comprise:
(a) Value added invoices.
(b) Sale of goods invoices.
(c) Procurement invoices.
(d) Other types of invoices.
2. Invoices shall be made in one of the following forms:
(a) Invoices printed on a sample form.

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(b) Invoices printed following a stipulated form from a cash register.
(c) All types of stamps and tickets with a face value printed on them.
3. Invoices shall only have legal validity when their contents include all the criteria stipulated by the regulations.
4. The Ministry of Finance shall provide regulations on the forms of, and the contents of criteria on invoices.
 

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