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Issuing Invoices for Transportation and Logistics Businesses According to Decree 70/2025
Is your business sure that it has issued invoices correctly – sufficiently – in accordance with the law ?
From Decree 70/2025/ND-CP and Circular 32/2025/TT-BTC , many new regulations directly affect transportation and logistics businesses. If missed, businesses can easily issue incorrect invoices, be fined for violations, and even not be able to deduct taxes .
Below is a summary of typical situations that transportation and logistics businesses often encounter.
| No. | Business Situation | Key Legal Basis | Proper Invoicing Treatment |
|---|---|---|---|
| 1 | Freight transportation using multiple vehicles, multiple legs, combining road and sea transport | Point a1, Clause 6, Article 10 of Decree 123/2020 (as amended by Decree 70/2025) | The invoice must fully indicate vehicle license plates and the entire transportation itinerary (departure – destination) |
| 2 | Passenger transportation by taxi (using apps or fare calculation software) | Point a1, Clause 6, Article 10; Point m, Clause 4, Article 9 of Decree 123 (as amended by Decree 70/2025); Clause 3, Article 6 of Decree 10/2020 | Electronic invoice must be issued immediately upon trip completion and transmitted to the tax authority; invoice must include license plate, itinerary, trip distance (km) |
| 3 | Taxi service contracts with enterprises, end-of-period reconciliation (e.g. corporate taxi accounts) | Point a1, a3, Clause 6, Article 10 of Decree 123 (as amended); Clause 1, Article 6 of Circular 32/2025/TT-BTC | Allowed to issue a consolidated invoice after reconciliation, with a detailed schedule attached (license plates, itineraries); deadline: no later than the 7th day of the following month/contractual period |
| 4 | Employee shuttle service contracts (fixed routes, multiple pickup/drop-off points per day) | Point a1, a3, Clause 6, Article 10 of Decree 123 (as amended); Clause 1, Article 6 of Circular 32/2025/TT-BTC | Allowed to issue a period-end consolidated invoice with a detailed schedule (routes, license plates); additional charges for excess mileage must be shown in the schedule |
| 5 | Irregular freight transportation services (5–10 trips/month) | Clause 2, Article 9; Point a, Clause 4, Article 9 of Decree 123 (as amended by Decree 70/2025); Circular 32/2025/TT-BTC | Not considered a special case → invoice must be issued upon service completion or upon receipt of payment |
| 6 | Determining the time of invoice issuance for logistics services | Decree 70/2025; Decree 163/2017/ND-CP on logistics services | – Qualified logistics enterprises: invoice may be issued based on the reconciliation period (≤ 07 days)- Non-qualified enterprises: invoice must be issued immediately upon service completion |
Van Le
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