Invoices for cars and motorcycles: when must the vehicle's specific identifying numbers and codes be shown?

On 08 October 2026, the Department of Taxation issued Official Letter No. 7478/CT-QLNT in response to the Vietnam Association of Motorcycle Manufacturers regarding invoice contents for sales of cars and motorcycles. Under this guidance, the required invoice contents depend on the buyer's purpose in receiving the vehicle. Where the buyer receives the vehicle in order to register use rights or ownership, the invoice must show the vehicle's specific identifying numbers and codes required by the law on registration. Where the buyer is a distributor or dealer, or receives the vehicle for resale, the invoice is not required to show this information.

1. Goods subject to ownership registration: invoices must show specific identifying numbers and codes

Under Point a.1.1, Clause 5 of the Appendix on Invoice Contents attached to Decree No. 254/2026/ND-CP, where goods are subject to registration of use rights or ownership, the invoice must show the specific identifying numbers and codes of the goods that the law requires for registration. For a house, examples are the address, building grade, length, width and number of floors.

For cars and motorcycles specifically, where the e-invoice contains all of the information below, the tax authority will use the invoice to determine and notify the registration fee payable:

• The buyer's full name; personal identification number, or tax identification number where the buyer is an organisation;
• Brand, vehicle type and year of manufacture;
• Chassis number and engine number;
• Number of the Certificate of Technical Safety Quality and Environmental Protection (for imported vehicles), or number of the Ex-factory Quality Inspection Slip (for vehicles manufactured or assembled domestically).

2. Guidance of the Department of Taxation: distinguishing by the buyer's purpose

a) Sales for the buyer to register the vehicle. Where the e-invoice issued by the seller contains all the information listed in Section 1, the tax authority's system will automatically determine and notify the registration fee payable. The buyer is not required to file a registration fee declaration dossier.

The legal basis is Clause 10, Article 11 of Decree No. 252/2026/ND-CP. Under this clause, where the tax authority calculates the tax or other revenue itself and has connected to and is able to use data sufficient for that calculation, the taxpayer is not required to file a declaration dossier. The exception is where the taxpayer requests an exemption or reduction in a declaration dossier.

b) Sales for further trading. The buyer is a distributor, dealer, or an organisation or individual buying for resale rather than for registration of ownership or use rights. In this case, the invoice is not required to show the specific identifying numbers and codes of the car or motorcycle.

📌 Additional note from Crowe Vietnam

Beyond the contents of the Official Letter, enterprises should note how errors on vehicle sales invoices are handled. Where an invoice for the sale of an asset subject to registration of ownership or use rights contains errors, the seller must issue a replacement invoice and may not choose to issue an adjustment invoice (Point c, Clause 1, Article 10 of Circular No. 91/2026/TT-BTC). Separately, where a vehicle already registered in the buyer's name is returned, and the buyer is an e-invoice user, the buyer issues a goods-return invoice to the seller (Point c.2, Clause 5, Article 10 of Circular No. 91/2026/TT-BTC).

3. Invoice templates are for reference only

Under Clause 5, Article 4 of Circular No. 91/2026/TT-BTC, the display templates for the various types of e-invoices are issued for reference and are not mandatory. Sellers may use a template suited to their business activities, provided that it contains all mandatory contents under Article 10 and the Appendix on Invoice Contents attached to Decree No. 254/2026/ND-CP.

💡 Recommendations for enterprises

• Review e-invoicing software to ensure it includes all required fields: chassis number, engine number, brand, vehicle type, year of manufacture, number of the quality certificate or ex-factory quality inspection slip, and the buyer's personal identification number or tax identification number.
• Classify each transaction at the point of sale (retail sale for registration, or sale to a dealer or distributor) so that invoices are issued correctly.
• Collect the buyer's identification information accurately, as the invoice is the basis on which the tax authority automatically calculates the registration fee.
• If you design your own invoice template, check that it contains all mandatory contents under Article 10 and the Appendix of Decree No. 254/2026/ND-CP.

This newsletter is prepared by Crowe Vietnam for general information purposes only and does not constitute advice for any specific case. Enterprises should refer to the original legal instruments and consult professional advisors before applying the above to their particular circumstances.