Since July 1, 2022, Vietnam has enforced **Decree 123/2020/ND-CP**, mandating that all enterprises use **Electronic Invoices (E-Invoices)**. Paper invoices are no longer legally valid for tax purposes in Vietnam.
In a UFLPA detention, Customs often suspects that commercial documents are forged (photoshopped). Decree 123 solves this. An E-Invoice is not a PDF; it is an **XML file** containing a cryptographic digital signature from the supplier and a validation code from the **General Department of Taxation (GDT)**.
Has a digital signature. Validated by tax authorities. Impossible to alter retroactively without breaking the hash. Accepted as "Clear and Convincing Evidence."
Easily edited in Adobe Acrobat. No metadata. Does not prove the transaction was reported to the government. High Risk of Rejection.
ChainVetter's Audit Defense Packet includes an automated validation of the Decree 123 XML structure. You can also verify manually on the official portal: hoadondientu.gdt.gov.vn.
Full text of Decree 123/2020/ND-CP can be found on Thu Vien Phap Luat (Law Library).