Based on point b, clause 7, Article 1 of Decree 70/2025/ND-CP, and Official Letter 4457/CT-CS (dated October 16, 2025, from the Tax Department), specialized notes for accounting in transportation businesses:
1️⃣ Transportation services CANNOT prepare a summary list along with invoices: Some specific services (electricity, water, telecommunications, banking, healthcare, etc.) may use periodic summary lists, but transportation services are not included in this category. Invoices must be issued for each occurrence and cannot be replaced by a summary list.
2️⃣ Mandatory content on transport invoices:- Vehicle registration number of the transport vehicle- Journey: departure and destination points- For cargo transport via digital platforms / e-commerce, it is mandatory to additionally include: the name of the transported goods, the name/address and tax identification number or identification number of the consignor.
3️⃣ Language on the invoice: The primary language on the invoice is Vietnamese. If additional foreign language is needed, it should be placed in parentheses or below the Vietnamese line in a smaller font size. The invoice may include the contract, delivery order, or customer code according to management requirements.
4️⃣ Brief conclusion: Transport services that do not prepare a detailed list attached to the invoice must issue an invoice for each transaction and ensure all specialized information mentioned above is included. Violations may result in inspection risks, penalties, and disallowance of costs during settlement.
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👉PRACTICAL RECOMMENDATIONS FOR TRANSPORT ACCOUNTING👉.(1) Always check all mandatory fields before issuing invoices (license plate, route, sender information)(2) Store the original PDF/XML files with an audit trail to be ready for explanations to the tax authorities(3) Do not use a statement in place of a transport invoice — comply with issuing invoices for each occurrence(4) Solutions that support quick control & legal compliance.
