The address on the invoice must match the registered information
Decree No. 254/2026/ND-CP detailing a number of articles of the Law on Tax Administration on electronic invoices and electronic documents has taken effect from July 1, 2026. One of the contents sellers need to pay attention to is how to display the address of the seller and buyer on the electronic invoice.
According to the Appendix issued with the decree, the name, address, and tax identification number of the seller must be correctly recorded according to the information on the business registration certificate, branch operation registration certificate, business household registration certificate, tax registration certificate, tax identification number notice, investment registration certificate or cooperative registration certificate.
For business households and individual businesses using common tax codes for all stores, invoices must clearly state the name, code and address of the business location.
For gasoline and oil businesses, the code and address of each business location issued by competent authorities must be clearly stated. In case of auctioning assets for judgment enforcement, invoices must show the information of the agency assigned to auction assets and the information of the seller.
For buyers who are economic organizations, business households or individual businesses with tax codes, names, addresses and tax codes on invoices, they must also match the information in the business registration dossier, business household registration, tax registration, investment registration or cooperative registration.
In case the buyer's name and address are too long, the seller can shorten some common nouns. For example, "ward" can be written as "P", "city" as "TP", "Vietnam" as "VN", "share" as "CP", "limited liability" as "TNHH", "industrial zone" as "KCN", "production" as "SX" and "branch" as "CN".
However, the invoice must still fully show the house number, street name, ward, commune, special zone, province or city, ensuring the accurate determination of the name and address of the enterprise, and at the same time being consistent with business registration and tax registration information.
When is it not necessary to write down the buyer's address?
In case the buyer is a consumer and provides the name, address, personal identification number, the seller must fully display these information on the invoice.
For foreign buyers, information about the address and personal identification number can be replaced by the passport number or entry and exit documents of the same nationality of the customer.
If consumers do not provide their name, address and personal identification number, the invoice must clearly state the content "Selling to consumers".
Some types of electronic invoices do not necessarily have a buyer's address. Invoices for sales at supermarkets, shopping centers, and cinemas are exempt from this quota if the buyer is an individual who does not provide their name, address, and personal identification number.
A similar regulation is applied to invoices for selling gasoline and oil to individual customers who do not provide the above information. In these cases, the invoice does not necessarily have the name, personal identification number and digital signature of the buyer.
For electronic invoices that are stamps, tickets, cards, invoices do not necessarily have to show indicators about the buyer including name, address and tax code. Invoices in casino business activities, prize-winning electronic games also do not necessarily have the name, address, personal identification number and digital signature of the buyer.
The Decree also notes that invoices without buyer information or invoices issued to consumers are not valid for organizations, agencies, business households and individual businesses to use for cost accounting or tax finalization purposes.
Decree No. 254/2026/ND-CP takes effect from July 1, 2026, and replaces the regulations on invoices and documents in Decree No. 123/2020/ND-CP and Decree No. 70/2025/ND-CP.
