Vietnam tax authority introduces biometric eTax verification and launches nationwide data clean‑up

The General Department of Taxation in Vietnam has begun requiring biometric facial‑recognition verification for the eTax Mobile app. Representatives of taxpayers must hold a Level‑2 electronic ID (VNeID) and use the app to confirm their identity when registering or updating electronic invoice information, following Decree 70/2025 that amends the invoicing regulations. The rollout, coordinated with the Ministry of Public Security’s administrative police unit, applies to businesses, individual traders and private enterprises across the country.

In parallel, the tax authority issued Decision 595 to conduct a comprehensive audit of the national tax‑code database. The campaign aims to close inactive or “ghost” tax numbers, tighten procedures for dissolving entities, and refer serious cases of illegal invoicing or tax evasion to the police for prosecution.

The department is also shifting toward a cash‑flow‑based tax management model. It plans to cross‑check electronic‑invoice data with bank transfers, e‑wallets and other digital payment streams to identify discrepancies, assess real tax liabilities and detect high‑risk transactions.