Short answer: a Vietnamese VAT invoice for a hotel stay is an electronic invoice issued to your company's registered name, address, and tax code. Hotel accommodation is taxed at 8% VAT until 31 December 2026 under the current reduction, and the invoice is issued when the stay is completed or when payment is received in advance.
| Topic | Current rule | Legal basis |
|---|---|---|
| VAT rate on hotel rooms | 8% from 1 July 2025 to 31 December 2026; the standard rate is 10% | Resolution 204/2025/QH15, Decree 174/2025/ND-CP, VAT Law 48/2024/QH15 |
| Invoice format | Electronic invoices; paper invoices printed by the tax authority are no longer valid from 1 July 2026 | Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, in force from 1 July 2026 |
| Buyer details | Name, address, and tax code of the buying company | Decree 254/2026/ND-CP |
| When the invoice is issued | When the service is completed, or when payment is collected before or during the stay | Decree 254/2026/ND-CP |
| Input VAT deduction | Purchases of VND 5 million or more (VAT included) need a non-cash payment record | VAT Law 48/2024/QH15, Decree 181/2025/ND-CP |
Last reviewed 9 October 2026. This page is general information, not tax advice. Rules change; confirm with your accountant or tax adviser.
Company name, tax code, registered address, and the email that receives invoices.
By company bank transfer or card, so the payment record supports your VAT deduction.
Issued the same day by Dong Thi Co., Ltd, the legal entity behind Bedtara.
Questions about an invoice? Use our contact page.
Why people still say red invoice, and what it means today.
8% until 31 December 2026, what is excluded, and what happens next.
What to send, when the invoice is issued, and the VND 5 million rule.
What appears on the invoice, and whether the VAT can be recovered.
Who issues it, and on which date.
8% from 1 July 2025 to 31 December 2026 under Resolution 204/2025/QH15. The standard rate is 10%.
Invoices are issued electronically. Under Decree 254/2026/ND-CP, paper invoices printed by the tax authority are no longer valid from 1 July 2026.
The company's registered name, address, and tax code, so the invoice can be used for the company's accounts.
For purchases of VND 5 million or more including VAT, a non-cash payment record is needed to deduct the input VAT.
The same day, issued by Dong Thi Co., Ltd using the company details you provide.
Booking, invoicing, and paying for staff stays.
Areas, airport distances, and meeting facilities.
Room blocks with one quote and one invoice.
Send the city, dates, and rooms, with your company name and tax code.