On 14 September 2026, the Tax Department issued Official Letter No. 6810/CT-QLNT providing guidance on the exchange rates to be shown on invoices. According to the guidance in this Official Letter, the exchange rates to be shown on invoices are specified as follows:
- Tax declaration and payment in foreign currency: If eligible to declare taxes and other revenues in foreign currency (Clause 1, Article 14 of Decree 252/2026), the currency used for declaration/payment and the applicable conversion exchange rate must strictly comply with Article 14 of Decree 252/2026.
- Exchange rate stated on invoices: When transactions are conducted in foreign currency, the seller must record the foreign currency/VND exchange rate on the invoice in accordance with Point c.1, Clause 8, Annex of Decree 254/2026. The exchange rate displayed on the invoice is the actual transaction exchange rate determined in accordance with accounting laws (pursuant to Clause 1 and Clause 5, Article 26 of Law on Tax Administration No. 108/2025/QH15)
Original document:
- 📄 Download Official Letter No. 6810/CT-QLNT dated 14 September 2026 issued by Tax Department: here
