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OFFICIAL LETTER NO. 3078/CT-NVT ON BIOMETRIC VERIFICATION OF LEGAL REPRESENTATIVES REGISTERING/CHANGING REGISTRATION INFORMATION FOR THE USE OF E-INVOICES

On May 15, 2026, the tax authority issued Official Letter No. 3078/CT-NVT guiding the biometric verification of legal representatives when performing procedures to register or change registration information for the use of e-invoices (“e-invoices”).

According to the guidelines, biometric verification is deployed to enhance reliability in taxpayer identification, improve the security of the e-invoice system, and simultaneously restrict fraudulent acts or the use of inaccurate information during the process of registering and managing e-invoices.

Subjects required to undergo biometric verification:

  • Enterprises, organizations, HBs, and IBs registering for the use of e-invoices for the first time;
  • Enterprises, organizations, household businesses, and individual businesses changing their e-invoice use registration information due to changes in: the Legal Representative, the Representative of the household business, or the Owner of a private enterprise;
  • This regulation is currently not applicable to foreigners who do not yet meet the conditions for level-2 electronic identification according to the implementation roadmap of the competent authorities.

Conditions for implementation:

  • The legal representative must possess a level-2 electronic identification account on VNeID;
  • The legal representative must have installed and used the eTax Mobile application;
  • The individual’s information on the tax registration system of the tax authority must perfectly match the information in the National Database on Population.

Implementation sequence: