Work in Progress
Feature details in this document may change during investigation, discussion, design, and implementation phases.
Tax & Invoice / Thuế & Hóa đơn
Tax compliance and electronic invoicing.
Overview
| Attribute | Value |
|---|---|
| Module ID | CORE-11 |
| Phase | Phase 1 |
| Priority | CRITICAL |
| Dependencies | Orders, Transaction |
The Tax & Invoice module ensures your business complies with Vietnam's tax regulations, specifically Decree 70/2025/NĐ-CP (effective 01/01/2026). It handles electronic invoicing, tax calculations, real-time connection with Tax Authorities (CQT), and tax declaration support.
┌─────────────────────────────────────────────────────────────────┐
│ TAX COMPLIANCE FLOW │
├─────────────────────────────────────────────────────────────────┤
│ │
│ ┌─────────┐ ┌─────────────┐ ┌─────────────┐ │
│ │ ORDER │───▶│ E-INVOICE │───▶│ CQT │ │
│ │Complete │ │ Generation │ │ (Real-time)│ │
│ └─────────┘ └──────┬──────┘ └─────────────┘ │
│ │ │
│ ▼ │
│ ┌────────────────────────────────────────────────┐ │
│ │ CA PROVIDER │ │
│ │ (Certificate Authority for E-Invoice) │ │
│ │ │ │
│ │ ├── Generate invoice number │ │
│ │ ├── Digital signature │ │
│ │ ├── Submit to Tax Authority │ │
│ │ └── Return signed invoice │ │
│ └────────────────────────────────────────────────┘ │
│ │ │
│ ▼ │
│ ┌─────────────┐ ┌─────────────┐ │
│ │ RECEIPT │ │ E-INVOICE │ │
│ │ (Print) │ │ (PDF/Email) │ │
│ └─────────────┘ └─────────────┘ │
│ │
└─────────────────────────────────────────────────────────────────┘Regulatory Context
Decree 70/2025/NĐ-CP
┌─────────────────────────────────────────────────────────────────┐
│ NĐ 70/2025/NĐ-CP │
├─────────────────────────────────────────────────────────────────┤
│ │
│ Effective Date: 01/01/2026 │
│ │
│ Requirement: POS systems must connect directly to │
│ Tax Authority (CQT) in real-time │
│ │
│ Revenue Tiers: │
│ ┌───────────────┬─────────────────┬────────────────────────┐ │
│ │ < 200M │ 200M - 3B │ > 3B │ │
│ │ (Tax exempt) │ (Direct tax) │ (Full VAT) │ │
│ ├───────────────┼─────────────────┼────────────────────────┤ │
│ │ Encouraged │ MANDATORY │ MANDATORY │ │
│ │ to use │ CQT connect │ CQT connect │ │
│ └───────────────┴─────────────────┴────────────────────────┘ │
│ │
│ Industries Affected: │
│ Retail, F&B, Services, Hotels, Pharmacy │
│ │
└─────────────────────────────────────────────────────────────────┘User Stories
Phase 1 - Core Tax Compliance
| ID | As a... | I want to... | So that... |
|---|---|---|---|
| US-01 | Business owner | Configure tax settings | My business is registered |
| US-02 | Business owner | Connect to Tax Authority | I comply with regulations |
| US-03 | Business owner | Issue e-invoices | Customers get valid invoices |
| US-04 | Cashier | Include customer info on order | E-invoice has correct details |
| US-05 | Business owner | Set VAT rates per product | Tax is calculated correctly |
| US-06 | Business owner | View tax summary | I see tax collected |
| US-07 | Business owner | Export tax reports | I can file declarations |
| US-08 | Customer | Receive e-invoice by email | I have proof for expenses |
Phase 2 - Advanced Tax Features
| ID | As a... | I want to... | So that... |
|---|---|---|---|
| US-09 | Business owner | Issue adjustment invoices | Errors can be corrected |
| US-10 | Business owner | Issue replacement invoices | Cancelled invoices are replaced |
| US-11 | Accountant | Prepare tax declaration | Filing is easier |
| US-12 | Business owner | Track invoice status | I know if invoices are signed |
Feature Matrix
| Feature | P1 | P2 | P3 | Description |
|---|---|---|---|---|
| Tax ID (MST) configuration | ✓ | Business tax registration | ||
| VAT rate management | ✓ | 0%, 5%, 8%, 10% rates | ||
| E-invoice generation | ✓ | Electronic invoice creation | ||
| CA Provider integration | ✓ | Digital signature & submission | ||
| CQT real-time connection | ✓ | Tax Authority sync | ||
| Receipt printing | ✓ | Customer receipts | ||
| Email invoice delivery | ✓ | Send PDF to customer | ||
| Tax summary reports | ✓ | Tax collected overview | ||
| Adjustment invoices | ✓ | Correct errors | ||
| Replacement invoices | ✓ | Replace cancelled | ||
| Declaration support | ✓ | Form preparation | ||
| Multi-tax scenarios | ✓ | Complex tax situations |
Tax Rates
┌─────────────────────────────────────────────────────────────────┐
│ VIETNAM VAT RATES │
├─────────────────────────────────────────────────────────────────┤
│ │
│ RATE CATEGORY EXAMPLES │
│ ───────────────────────────────────────────────────────────── │
│ │ │
│ ├── 10% Standard rate Most goods and services │
│ │ Retail, F&B, Services │
│ │ │
│ ├── 8% Reduced rate Certain goods (temporary) │
│ │ (2024-2025) Per government policy │
│ │ │
│ ├── 5% Essential goods Basic necessities │
│ │ Education, healthcare │
│ │ │
│ ├── 0% Zero-rated Exported goods/services │
│ │ International transport │
│ │ │
│ └── Exempt Non-taxable Insurance, finance │
│ Education (non-profit) │
│ │
└─────────────────────────────────────────────────────────────────┘Invoice Types
| Type | Vietnamese | Use Case | Requirements |
|---|---|---|---|
| E-Invoice | Hóa đơn điện tử | All sales | MST, Digital signature |
| Receipt | Phiếu thu | Quick sales | Basic info |
| Adjustment | Hóa đơn điều chỉnh | Correct errors | Reference original |
| Replacement | Hóa đơn thay thế | Replace cancelled | Reference original |
Key Flows
E-Invoice Generation Flow
Tax Calculation Flow
Customer Invoice Request Flow
CQT Real-time Sync Flow
Business Rules
| Rule ID | Rule | Description |
|---|---|---|
| BR-01 | MST required | Business must have valid MST |
| BR-02 | MST format | 10 digits (individual) or 13 digits (company) |
| BR-03 | Invoice sequential | Invoice numbers are sequential |
| BR-04 | Invoice immutable | Signed invoices cannot be modified |
| BR-05 | Adjustment allowed | Errors corrected via adjustment invoice |
| BR-06 | VAT calculation | VAT = Price × Rate / (100 + Rate) |
| BR-07 | Real-time sync | Transactions sync to CQT within 5 seconds |
| BR-08 | 10-year retention | All invoices stored for 10 years |
| BR-09 | Digital signature | All e-invoices must be signed |
| BR-10 | Customer optional | Customer info optional for B2C < threshold |
| BR-11 | Email delivery | E-invoice sent if email provided |
| BR-12 | Void window | Invoices can be voided within 24 hours |
Acceptance Criteria
AC-01: E-Invoice Generation
GIVEN a completed order with customer info
WHEN order is finalized
THEN - E-invoice is generated automatically
- Invoice has unique number
- Invoice is digitally signed
- Invoice is submitted to CQT
- Customer receives invoice (if email provided)AC-02: Tax Calculation
GIVEN products with different VAT rates
WHEN added to an order
THEN - Each product's tax calculated correctly
- Tax breakdown shown
- Total tax matches sum of line items
- Rounding follows regulationsAC-03: MST Validation
GIVEN a customer providing MST
WHEN cashier enters the MST
THEN - Format is validated (10 or 13 digits)
- Invalid format shows error
- Valid MST is accepted
- MST appears on invoiceAC-04: CQT Sync
GIVEN a transaction completed
WHEN e-invoice is generated
THEN - Data sent to CQT in real-time
- Sync status is tracked
- Failures are retried
- Admin notified of sync issuesAC-05: Tax Reports
GIVEN a date range selected
WHEN user generates tax report
THEN - All invoices in range included
- Tax by rate shown
- Total tax collected calculated
- Report matches declaration formatDependencies
Tax & Invoice
├── Requires: Orders, Transaction
├── Required by: Reports
└── Integrates: CA Provider, Tax Authority (CQT)| Module | Relationship |
|---|---|
| Orders | Orders generate invoices |
| Transaction | Transactions linked to invoices |
| Organization | Tax settings from org |
| Reports | Tax reports |
Integration Points
CA Provider Integration
┌─────────────────────────────────────────────────────────────────┐
│ CA PROVIDER INTEGRATION │
├─────────────────────────────────────────────────────────────────┤
│ │
│ Supported Providers: │
│ ├── VNPT-CA │
│ ├── Viettel-CA │
│ ├── FPT-CA │
│ └── BKAV-CA │
│ │
│ Services: │
│ ├── Invoice number generation │
│ ├── Digital signature │
│ ├── CQT submission │
│ ├── Invoice lookup │
│ └── Adjustment/replacement processing │
│ │
│ Data Flow: │
│ PMBH → CA Provider → CQT (Tax Authority) │
│ │
└─────────────────────────────────────────────────────────────────┘Tax Declaration Support
┌─────────────────────────────────────────────────────────────────┐
│ DECLARATION SCHEDULE │
├─────────────────────────────────────────────────────────────────┤
│ │
│ Revenue Tier Declaration Period Forms │
│ ───────────────────────────────────────────────────────────── │
│ │ │
│ ├── < 200M/year 2x per year Simplified │
│ │ │
│ ├── 200M - 50B/year Quarterly 01/GTGT │
│ │ │
│ └── > 50B/year Monthly 01/GTGT + appendix │
│ │
│ System Provides: │
│ ├── Tax summary by period │
│ ├── Invoice register │
│ ├── Form data export │
│ └── Reconciliation reports │
│ │
└─────────────────────────────────────────────────────────────────┘Screenshots
Screenshots
Screenshots will be added after UI implementation.
Related Modules
- Orders - Order to invoice
- Transaction - Payment records
- Organization - Tax settings
- Reports - Tax reports