{"id":9625,"date":"2026-08-23T15:43:36","date_gmt":"2026-08-23T08:43:36","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9625"},"modified":"2026-08-23T15:43:36","modified_gmt":"2026-08-23T08:43:36","slug":"thoi-han-luu-tru-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/","title":{"rendered":"What is the retention period for electronic invoices?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The requirement to retain electronic invoices is a decade-long obligation, yet many businesses treat it as a simple administrative procedure completed after the final accounting period. In reality, inspections reveal that the most common situation isn&#039;t accounting errors, but rather the inability to retrieve invoice data from seven or eight years ago after the company changes software or the vendor contract expires. This article outlines the legal basis, three deadlines, the start date for calculation, related penalties, and a review checklist to help accounting departments proactively prepare for each closing period.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Vi_sao_thoi_han_luu_tru_hoa_don_dien_tu_la_rui_ro_am_tham_cua_doanh_nghiep\" >Why is the electronic invoice retention period a hidden risk for businesses?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_hay_khong\" >Is it mandatory to print electronic invoices on paper for archiving?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Ba_he_qua_khi_xac_dinh_sai_thoi_han_luu_tru_hoa_don_dien_tu\" >Three consequences of incorrectly determining the retention period for electronic invoices.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Can_cu_phap_ly_xac_dinh_thoi_han_luu_tru_hoa_don_dien_tu\" >Legal basis for determining the retention period of electronic invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Dieu_41_Luat_Ke_toan_2015_Quy_dinh_goc_ve_bao_quan_luu_tru_tai_lieu_ke_toan\" >Article 41 of the 2015 Accounting Law: Fundamental regulations on the preservation and storage of accounting documents.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Khoan_5_Dieu_26_Luat_Quan_ly_thue_2025_Hoa_don_ton_tai_hop_phap_duoi_dang_du_lieu_dien_tu\" >Clause 5, Article 26 of the 2025 Tax Administration Law: Invoices legally exist in the form of electronic data.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau\" >What is the retention period for electronic invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Moc_10_nam_Ap_dung_cho_phan_lon_hoa_don_dien_tu_cua_doanh_nghiep\" >10-year milestone: Applies to the majority of electronic invoices issued by businesses.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Moc_05_nam_Nhom_tai_lieu_phuc_vu_quan_ly_dieu_hanh\" >5-Year Milestone: Documents for Management and Operation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Luu_tru_vinh_vien_Nhom_dac_thu_can_nhan_dien_som\" >Permanent storage: A specific group requiring early identification.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_diem_bat_dau_tinh_thoi_han_luu_tru_hoa_don_dien_tu\" >The time when the retention period for electronic invoices begins to be calculated.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Quy_trinh_5_buoc_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu\" >The 5-step process for complying with the electronic invoice retention deadline.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Khong_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu_bi_xu_phat_the_nao\" >What are the penalties for failing to comply with the deadline for retaining electronic invoices?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Cau_hoi_thuong_gap_ve_thoi_han_luu_tru_hoa_don_dien_tu\" >Frequently Asked Questions about the Retention Period for Electronic Invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau-2\" >What is the retention period for electronic invoices?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_khong\" >Is it mandatory to print electronic invoices on paper for archiving?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Thoi_han_luu_tru_hoa_don_dien_tu_bat_dau_tinh_tu_khi_nao\" >When does the retention period for electronic invoices begin?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Lam_mat_hoa_don_trong_thoi_gian_luu_tru_bi_phat_bao_nhieu\" >What is the penalty for losing an invoice during the retention period?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-luu-tru-hoa-don-dien-tu\/#Hoa_don_dien_tu_dau_vao_co_phai_luu_tru_giong_hoa_don_dau_ra_khong\" >Do electronic input invoices need to be stored in the same way as output invoices?\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_thoi_han_luu_tru_hoa_don_dien_tu_la_rui_ro_am_tham_cua_doanh_nghiep\"><\/span><b>Why is the electronic invoice retention period a hidden risk for businesses?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The retention period for electronic invoices is determined as follows: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Luat-ke-toan-2015-298369.aspx\" target=\"_blank\" rel=\"noopener\">Clause 5, Article 41 of the Accounting Law 2015<\/a>:<\/span><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At least 5 years old for accounting documents used for management and operation;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At least 10 years for documents used directly for accounting entries and financial statement preparation;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Permanent archiving is permitted for documents of historical value and those of significant economic, security, and defense importance.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">What makes this obligation risky is the time lag. Errors don&#039;t become apparent immediately in the period they occur, but lie dormant for years, only to be discovered when the tax authorities request the documents \u2013 at a point when the business has almost no way to rectify the situation. Meanwhile, accounting personnel, invoicing software, and storage infrastructure all change constantly over those years.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_hay_khong\"><\/span><b>Is it mandatory to print electronic invoices on paper for archiving?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure id=\"attachment_9629\" aria-describedby=\"caption-attachment-9629\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9629\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong.jpg\" alt=\"Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f3 b\u1eaft bu\u1ed9c in h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra gi\u1ea5y \u0111\u1ec3 l\u01b0u tr\u1eef hay kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Thoi-han-luu-tru-hoa-don-dien-tu-va-co-bat-buoc-in-hoa-don-dien-tu-ra-giay-de-luu-tru-hay-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9629\" class=\"wp-caption-text\">What is the retention period for electronic invoices, and is it mandatory to print electronic invoices on paper for archiving?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The answer is <\/span><b>Are not<\/b><span style=\"font-weight: 400;\">The law does not require businesses to print electronic invoices on paper for storage. Electronic invoices are created, managed, and used as electronic data in accordance with the laws on electronic transactions, accounting, and taxation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This principle is reinforced at <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/thue\/luat-quan-ly-thue-2025-so-108-2025-qh15-421539-d1.html\" target=\"_blank\" rel=\"noopener\">Point b, Clause 5, Article 26 of the 2025 Law on Tax Administration<\/a><\/span><\/strong><span style=\"font-weight: 400;\">The registration, management, and use of electronic invoices must comply with the regulations of the law on electronic transactions, the law on accounting, and the law on taxation. In other words, the legal essence of an invoice is electronic data, not a printed copy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The practical consequences are clear: printed copies are only for internal reference. What businesses are obligated to adhere to regarding the retention period for electronic invoices is... <\/span><b>original data file in XML format<\/b><span style=\"font-weight: 400;\">, along with the ability to open, read, and export that file at any time the competent authority requests it. A filing cabinet full of printouts but without the original file is still considered non-compliant.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_he_qua_khi_xac_dinh_sai_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>Three consequences of incorrectly determining the retention period for electronic invoices.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Firstly, they failed to present the necessary documents during the inspection.<\/b><span style=\"font-weight: 400;\"> Input invoices with missing original data face the risk of being disallowed as deductible expenses when calculating corporate income tax, and may also result in adjustments to previously deducted input value-added tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Secondly, administrative sanctions arise.<\/b><span style=\"font-weight: 400;\"> The act of losing, burning, or damaging invoices that have already been issued and declared for tax purposes during the retention period is subject to separate penalties, which will be analyzed in the following section.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Third, loss of the ability to defend oneself.<\/b><span style=\"font-weight: 400;\"> This is the least talked-about but most serious damage. Without the original data, accountants cannot prove transactions, cannot reconcile accounts payable, and cannot refute audit findings.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>Legal basis for determining the retention period of electronic invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9627\" aria-describedby=\"caption-attachment-9627\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9627\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Can-cu-phap-ly-xac-dinh-thoi-han-luu-tru-hoa-don-dien-tu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9627\" class=\"wp-caption-text\">Legal basis for determining the retention period of electronic invoices<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire content regarding the retention period for electronic invoices is based on Article 41 of the 2015 Accounting Law, combined with the regulations on electronic invoices in Clause 5, Article 26 of the 2025 Tax Administration Law. This is a point many accountants overlook: the answer regarding the retention period is not found in the invoice regulations, but in accounting law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_41_Luat_Ke_toan_2015_Quy_dinh_goc_ve_bao_quan_luu_tru_tai_lieu_ke_toan\"><\/span><b>Article 41 of the 2015 Accounting Law: Fundamental regulations on the preservation and storage of accounting documents.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>Preservation and storage of accounting documents:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents must be fully and securely preserved by the accounting unit during use and storage.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where accounting documents are temporarily seized or confiscated, a record must be included along with photocopies of those documents; if accounting documents are lost or destroyed, a record must be included along with photocopies of the documents or a confirmation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents must be archived for a period of 12 months from the end of the fiscal year or the completion of the accounting work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The legal representative of the accounting unit is responsible for organizing the preservation and storage of accounting documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounting documents must be stored for the following periods: a) At least 5 years for accounting documents used for the management and operation of the accounting unit, including accounting vouchers not directly used for recording accounting entries and preparing financial statements; b) At least 10 years for accounting vouchers directly used for recording accounting entries and preparing financial statements, accounting books and annual financial statements, unless otherwise stipulated by law; c) Permanent storage for accounting documents of historical value and significant economic, security, and defense importance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The government shall specify the types of accounting documents that must be stored, the storage period, the time of calculation of the storage period as stipulated in Clause 5 of this Article, the storage location, and the procedures for destroying stored accounting documents.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_5_Dieu_26_Luat_Quan_ly_thue_2025_Hoa_don_ton_tai_hop_phap_duoi_dang_du_lieu_dien_tu\"><\/span><b>Clause 5, Article 26 of the 2025 Tax Administration Law: Invoices legally exist in the form of electronic data.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>\u00a0Regarding electronic invoices, <\/b><span style=\"font-weight: 400;\">Principles, rights, and responsibilities for creating, managing, and using electronic invoices:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organizations, household businesses, and individual businesses must issue electronic invoices when selling goods or providing services to buyers in a standard data format and must include all the required information as stipulated by tax and accounting laws, ensuring that the invoices fully and truthfully reflect the economic transactions that occurred. They are legally responsible for the accuracy of the invoices issued, except in cases where the use of electronic invoices is not required according to government regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The registration, management, and use of electronic invoices must comply with the regulations of the law on electronic transactions, the law on accounting, and the law on taxation;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The timing of issuing electronic invoices is in accordance with government regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers are responsible for deploying technical infrastructure systems that meet the requirements for connectivity, data storage, etc.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">The responsibility for the technical infrastructure rests with the taxpayer. Businesses cannot cite reasons such as software provider downtime, policy changes, or account suspension to exempt themselves from the obligation to comply with the deadline for storing electronic invoices.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau\"><\/span><b>What is the retention period for electronic invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The 2015 Accounting Law does not set a single number for all types of documents. Instead, Clause 5 of Article 41 divides accounting documents into three groups with three different timeframes, based on the document&#039;s function in the accounting system. The table below summarizes how to determine the retention period for electronic invoices according to each group, allowing accountants to quickly compare and classify documents.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Summary table of deadlines for storing electronic invoices.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document group<\/b><\/td>\n<td style=\"text-align: center;\"><b>Minimum term<\/b><\/td>\n<td style=\"text-align: center;\"><b>Base<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting documents used directly for recording accounting entries and preparing financial statements; accounting books; annual financial statements.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">At least 10 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Point b, Clause 5, Article 41 of the Accounting Law 2015<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting documents used for management and operation, including vouchers not directly used for recording entries and preparing financial statements.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">At least 5 years<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Point a, Clause 5, Article 41 of the Accounting Law 2015<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Accounting documents are historical documents with significant economic, security, and defense implications.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">forever<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Point c, Clause 5, Article 41 of the Accounting Law 2015\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_10_nam_Ap_dung_cho_phan_lon_hoa_don_dien_tu_cua_doanh_nghiep\"><\/span><b>10-year milestone: Applies to the majority of electronic invoices issued by businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Electronic invoices, both incoming and outgoing, arising from sales and service provision activities are the direct basis for recording revenue, expenses, value-added tax, and preparing annual financial statements. Therefore, in the vast majority of cases, the retention period for electronic invoices of businesses is... <\/span><b>at least 10 years<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>It is important to emphasize:<\/b><span style=\"font-weight: 400;\"> This classification is based on usage, not form or value. A 500,000 VND invoice that has been recorded in the ledger still falls into the 10-year category, the same as a 5 billion VND invoice. Therefore, the practice of &quot;filtering out small invoices to reduce storage capacity&quot; is fundamentally flawed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_05_nam_Nhom_tai_lieu_phuc_vu_quan_ly_dieu_hanh\"><\/span><b>5-Year Milestone: Documents for Management and Operation<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The 5-year period is for accounting documents used for the management and operation of the accounting unit, including accounting vouchers not directly used for recording in the accounting books and preparing financial statements. In practice, this group usually consists of internal reference documents accompanying the set of vouchers, rather than the invoices themselves that have been recorded in the books.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_tru_vinh_vien_Nhom_dac_thu_can_nhan_dien_som\"><\/span><b>Permanent storage: A specific group requiring early identification.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting documents that are historically significant and have important economic, security, and defense implications must be permanently archived. This category is rare in typical commercial enterprises, but needs to be identified from the outset in state-owned enterprises, units participating in key projects, or operating in specialized fields. Late labeling often results in documents being destroyed through standard procedures before anyone realizes their value.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_diem_bat_dau_tinh_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>The time when the retention period for electronic invoices begins to be calculated.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most overlooked detail in practice. Clause 3, Article 41 of the 2015 Accounting Law stipulates that accounting documents must be archived within a specified period. <\/span><b>12 months<\/b><span style=\"font-weight: 400;\">, from the date of the end of the fiscal year or the completion of the accounting work.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thus, there are two distinct obligations that should not be confused:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Obligation regarding the timing of action:<\/b><span style=\"font-weight: 400;\"> Archive the documents within 12 months of the end of the fiscal year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Obligations regarding storage duration:<\/b><span style=\"font-weight: 400;\"> Maintain the term for 5 years, 10 years, or permanently as stipulated in Clause 5 of Article 41.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses may retain data for a full 10 years, but they are still in violation if the data is scattered outside the storage system for the first two or three years. Conversely, even if the data is stored on time, losing it in the eighth year also constitutes a failure to comply with the electronic invoice retention deadline. Both sides must meet the requirements.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding responsibilities, Clause 4 of Article 41 clearly states: The legal representative of the accounting unit is responsible for organizing the preservation and storage of accounting documents. This is not solely the responsibility of the accounting department or the information technology department.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding the specific time frame for calculating the retention period for each type of document, which falls under the authority of the Government as stipulated in Clause 6, Article 41, enterprises should refer to the relevant guidance documents when developing their internal archiving regulations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>The 5-step process for complying with the electronic invoice retention deadline.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Below is a 5-step process for complying with the electronic invoice retention deadline, specifically:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1 \u2013 Inventory and classification at the time of occurrence: <\/b><span style=\"font-weight: 400;\">Create a complete catalog of all electronic invoices by accounting period, labeling them for 10-year, 5-year, or permanent periods at the time of closing the books. Reclassifying them after many years is always more costly and often lacks sufficient information for accurate classification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2 \u2013 Export and retain the original data: <\/b><span style=\"font-weight: 400;\">Download the XML file along with the representation, and store it on infrastructure directly controlled by the business. This eliminates complete dependence on the software provider&#039;s lookup portal: service contracts typically last one to three years, while the legally mandated retention period for electronic invoices is up to 10 years.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3 \u2013 Archive the data for the exact 12 months: <\/b><span style=\"font-weight: 400;\">Set an internal deadline earlier than required by law, for example, completion in the first quarter of the following year, to allow room for addressing any deficiencies that may be discovered. Document the archiving process with a signed handover record.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 4 \u2013 Multi-layer backup and periodic testing: <\/b><span style=\"font-weight: 400;\">Maintain at least two copies in two different physical locations or infrastructures, along with an annual log of file openability checks. Regular checks are crucial; silently corrupted data only becomes apparent when someone attempts to open it. For businesses without dedicated personnel to maintain this process, this is a crucial consideration.<\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> What are the penalties for failing to comply with the deadline for retaining electronic invoices?<\/a><\/span><span style=\"font-weight: 400;\">This allows the testing process to operate continuously instead of relying on a single individual&#039;s memory.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 5 \u2013 Record the incident immediately.<\/b><span style=\"font-weight: 400;\"> In cases where documents are seized, confiscated, lost, or destroyed, Clause 2 of Article 41 requires a record accompanied by a photocopy of the document or a confirmation. A record made at the time of the incident has significantly higher explanatory value than a record made retrospectively after the inspection has begun.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_tuan_thu_thoi_han_luu_tru_hoa_don_dien_tu_bi_xu_phat_the_nao\"><\/span><b>What are the penalties for failing to comply with the deadline for retaining electronic invoices?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9628\" aria-describedby=\"caption-attachment-9628\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9628\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao.jpg\" alt=\"Kh\u00f4ng tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ecb x\u1eed ph\u1ea1t th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Khong-tuan-thu-thoi-han-luu-tru-hoa-don-dien-tu-bi-xu-phat-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9628\" class=\"wp-caption-text\">What are the penalties for failing to comply with the deadline for retaining electronic invoices?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It&#039;s important to clarify a frequently misunderstood point: the common penalty associated with archiving isn&#039;t for &quot;delayed archiving,&quot; but rather for other reasons. <\/span><b>Invoices are lost, burned, or damaged during storage.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Clause 4, Article 26 of Decree 125\/2020\/ND-CP, as amended by Clause 4, Article 1 of Decree 102\/2021\/ND-CP:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Penalties for losing, burning, or damaging invoices: <\/b><span style=\"font-weight: 400;\">A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for the act of losing, burning, or damaging invoices that have been issued and declared for tax purposes during use or storage, except in cases stipulated in Clauses 1, 2, and 3 of this Article.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The above-mentioned fine applies to organizations. For individuals, including households and business households, committing the same violation, the fine will be half the amount imposed on organizations, according to point a, clause 4, Article 7 of Decree 125\/2020\/ND-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, the actual financial damage is often many times greater than the administrative fine. A disallowed expense due to the inability to present an input invoice can lead to retroactive collection of corporate income tax, adjustments to deducted value-added tax, and accumulated late payment penalties over several years. That is why compliance with the deadline for retaining electronic invoices should be viewed as a financial risk management measure, not merely an administrative procedure.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Three key takeaways from the entire article: the retention period for electronic invoices is determined by Article 41 of the 2015 Accounting Law, with three timeframes: at least 5 years, at least 10 years, and permanently, with the majority of business invoices falling under the 10-year term; documents must be archived within 12 months of the end of the accounting year; and while the law does not mandate printing on paper, it does require ensuring that electronic data is complete, secure, and accessible throughout its retention period.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your company&#039;s document archiving process has any uncertainties, from categorization by expiration date and extraction of original data to long-term backup options, you should proactively seek advice to avoid potential risks. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\">full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Seek advice and support from specialized, experienced organizations like MAN \u2013 Master Accountant Network.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thoi_han_luu_tru_hoa_don_dien_tu\"><\/span><b>Frequently Asked Questions about the Retention Period for Electronic Invoices<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_la_bao_lau-2\"><\/span><b>What is the retention period for electronic invoices?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 5, Article 41 of the 2015 Accounting Law: at least 5 years for accounting documents used for the management and operation of the accounting unit; at least 10 years for accounting vouchers used directly to record accounting entries and prepare financial statements, accounting books and annual financial statements; permanent storage for accounting documents with historical value and significant economic, security, and defense implications.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_bat_buoc_in_hoa_don_dien_tu_ra_giay_de_luu_tru_khong\"><\/span><b>Is it mandatory to print electronic invoices on paper for archiving?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No. The law does not require printing on paper. Electronic invoices are created, managed, and used as electronic data in accordance with the laws on electronic transactions, accounting, and taxation.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_luu_tru_hoa_don_dien_tu_bat_dau_tinh_tu_khi_nao\"><\/span><b>When does the retention period for electronic invoices begin?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The law stipulates that accounting documents must be archived within 12 months from the end of the fiscal year or the completion of accounting work. The specific time for calculating the archiving period for each type of document is determined by the Government in detail according to Clause 6, Article 41.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_mat_hoa_don_trong_thoi_gian_luu_tru_bi_phat_bao_nhieu\"><\/span><b>What is the penalty for losing an invoice during the retention period?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A fine of VND 5,000,000 to VND 10,000,000 shall be imposed for the act of losing, burning, or damaging invoices that have been issued and declared for tax purposes during use or storage, according to Clause 4, Article 26 of Decree 125\/2020\/ND-CP (amended by Clause 4, Article 1 of Decree 102\/2021\/ND-CP).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_dien_tu_dau_vao_co_phai_luu_tru_giong_hoa_don_dau_ra_khong\"><\/span><b>Do electronic input invoices need to be stored in the same way as output invoices?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes. The classification criterion is the function of the document, not the direction of its use. Input invoices that have been used directly for accounting entries and financial statement preparation belong to the group that must be retained for at least 10 years.\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1eddi h\u1ea1n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ngh\u0129a v\u1ee5 k\u00e9o d\u00e0i c\u1ea3 th\u1eadp k\u1ef7 nh\u01b0ng l\u1ea1i b\u1ecb r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p xem nh\u01b0 m\u1ed9t thao t\u00e1c h\u00e0nh ch\u00ednh \u0111\u00e3 xong ngay sau k\u1ef3 quy\u1ebft to\u00e1n. Th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c cu\u1ed9c thanh tra cho th\u1ea5y t\u00ecnh hu\u1ed1ng ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 k\u1ebf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9625"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9625\/revisions"}],"predecessor-version":[{"id":9630,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9625\/revisions\/9630"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9626"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}