VAT Invoice for OTA Hotel Bookings in Vietnam
Short answer: in Vietnam, the VAT invoice comes from the seller who receives your payment. It is issued on the day the money is received, or, if nothing has been paid yet, when the service is completed, which for a hotel stay is check-out. So before you prepay a booking site, check who will issue a Vietnamese VAT invoice in your company’s name.
Part of our guide to VAT invoices for hotel stays.
Who issues the invoice, and when
| How the stay is paid | Who should issue the VAT invoice | Invoice date |
|---|---|---|
| Paid to the hotel at the property | The hotel | Day of payment, or check-out if unpaid |
| Prepaid to a booking site or platform | Depends on who receives the money; ask the site before booking | Day of payment |
| Booked and paid through Bedtara | Dong Thi Co., Ltd | Same day as the payment |
A booking confirmation, a card receipt or a foreign tax invoice is not a Vietnamese VAT invoice. A deposit under a civil contract does not require an invoice when received; an advance payment does.
Before you prepay a booking site
Ask who invoices
Will the site or the hotel issue a Vietnamese VAT e-invoice in the company’s name?
Send details first
Registered company name, address, tax code and invoice email, exactly as registered.
Pay non-cash
For VND 5 million or more, VAT included, keep a bank transfer or card record to deduct input VAT.
The rules in short
- E-invoices are issued under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, in force from 1 July 2026.
- VAT on hotel accommodation is 8% until 31 December 2026.
- Input VAT on a purchase of VND 5 million or more, VAT included, is deductible only with a non-cash payment record.
When you book through Bedtara, payment goes to Dong Thi Co., Ltd and the VAT invoice is issued the same day, to the email you provide. See company details for a VAT invoice and what a red invoice is.
Last reviewed 15 October 2026. General information, not tax advice.
Questions
Can I get a Vietnam VAT invoice for a hotel booked on a booking site?
It depends on who receives your payment. If you pay the hotel at the property, ask the hotel. If you prepay the site, ask the site before booking whether a Vietnamese VAT invoice in your company’s name is provided.
When is a hotel VAT invoice issued in Vietnam?
On the day the payment is received. If nothing has been paid, when the service is completed, which for a hotel stay is check-out.
Is a booking confirmation a VAT invoice?
No. A confirmation or card receipt is not a Vietnamese VAT invoice.
Company details for the invoice VAT rate on hotel rooms Foreign companies When a booking goes wrong
Book with the invoice handled
Send the city, dates and rooms with your company details. The VAT invoice is issued on the day of payment.