How to Record Invoice Content According to Contract: Templates & Regulations 2026

1. How to record invoice content according to the contract in each case.

The "Copy structure" button“ will copy the template with the fields [....] to clipboard. After pasting into the invoicing software or internal document, replace all content within square brackets with the actual transaction data.

2. Is a "contract invoice" a separate type of invoice?

Are not. “"Contract invoice" is the term used in practice when an invoice is issued for a transaction involving the sale of goods or provision of services based on a commercial contract. The existence of a contract does not create a separate type of invoice.

The type of invoice, the time of issuance, and the required content are still determined according to the regulations applicable to the transaction and the seller. The contract helps to verify the subject matter of the transaction, scope of work, value, progress, delivery, acceptance, and payment terms.

2.1. Is it mandatory to include the contract number and date on the invoice?

The list of mandatory general contents in Article 10 of Decree 254/2026/ND-CP does not include... contract number and contract date as a general mandatory criterion. The decree also allows invoices to include other relevant information when necessary.

Therefore, businesses can add contract information for easy reference. The presentation should be clear, for example: “"according to Contract No. 12/HĐDV dated July 15, 2026"”.

2.2. Is it possible to simply write "Payment according to contract number…"?

To ensure the invoice clearly reflects the transaction, the name of the goods or services should be listed first, followed by the contract number and date. Simply stating "Payment according to contract number…" is often too general to identify the specific transaction.

The order of priority should be:

1. Name of goods or services.
2. Quantity, volume, period, or batch, if required.
3. Contract number and date.
4. Receipts, acceptance reports, or related documents, if applicable.

For an overview of invoice types and invoicing principles, please refer to: What is an invoice? Invoice regulations in Vietnam.

3. When issuing invoices according to a contract, what mandatory information needs to be checked?

For transactions with contracts, accountants should prioritize cross-referencing information that may show discrepancies between the contract, delivery or acceptance documents, and the invoice.

3.1. Is it mandatory to include cash or bank transfer as the payment method on the invoice?

Article 10 of Decree 254/2026/ND-CP does not stipulate that "TM", "CK", or "TM/CK" are mandatory criteria for electronic invoices. Businesses can manage or add information about payment methods depending on their business needs and the system they use.

To check an invoice after it has been received or issued, see How to check if an electronic invoice is valid.

4. When should invoices be issued according to the contract?

Payment terms are data that needs checking, but It's not necessary to issue an invoice every time the payment is due.. The timing of invoicing depends on the nature of the transaction.

For details on changes to electronic invoices and the time of invoice issuance from July 1, 2026, please refer to the article. Summary of the new points in Decree 254/2026/ND-CP.

5. How to record the first installment advance payment invoice: it is necessary to distinguish between advance payments and deposits.

“An "advance payment invoice" is not a separate type of invoice. Before recording the details for an advance payment, the accountant needs to determine whether the received amount will give rise to an invoice at the time of issuance.

5.1. Receiving advance payment in a goods sales contract.

In the sale of goods, receiving payment in advance does not replace the principle of determining the invoice date based on the date of transfer of ownership or the right to use the goods. Accountants need to compare this with the actual date of delivery and transfer.

5.2. Advance payments in construction and installation contracts

For construction and installation projects, the invoicing date must be aligned with the acceptance and handover date of the completed project, item, or volume as stipulated. The payment schedule is only one part of the documentation and does not replace the acceptance or handover report.

6. Can a contract result in two or more invoices?

Maybe. A contract is not synonymous with an invoice. If a transaction involves multiple deliveries, multiple service deliveries, or multiple billing instances, the business may need to issue multiple invoices.

6.1. Should "Phase 1" and "Phase 2" be written on the invoice?

It can be noted to improve referencing, but it's best to associate "batch" with specific goods, services, or work items. For example, “"Phase 2 – 50 sets of equipment…"” clearer “"Second payment according to the contract…"”.

7. Sample invoice content for contracts in some common industries.

The examples below focus on how to describe business transactions. Tax rates, units of measurement, and other details must be determined separately for each type of goods, service, and specific case.

8. What invoice amount requires a contract?

The law on invoices does not set a general threshold for value; however, if that threshold is exceeded, all transactions must be documented with a contract. Whether a written contract is required depends on the type of transaction, industry regulations, agreements between the parties, tax conditions, and the company's internal policies.

Mold 5 million VND The most frequently mentioned issue in 2026 mainly concerns the requirement for non-cash payment documentation to deduct input VAT within the applicable scope. This is not a rule that "invoices over 5 million VND must have a contract" for all transactions.

The two questions should be separated: “"Does this transaction require a contract?"” and “"Does the payment record meet the tax requirements?"”. These two issues are related but not identical.

9. Checklist of 10 points to check before issuing invoices according to the contract.

• The transaction has been correctly identified as goods, services, construction, installation, or a special case.
• The event that gave rise to the invoicing date has been identified.
• The buyer's information matches the currently applied registration/identification data.
• The name of the goods or services accurately reflects the actual business practice.
• Quantity, volume, period or batch matching of delivery or acceptance records.
• The value on the invoice matches the actual goods or services for which an invoice should have been issued.
• Tax rates are determined based on the goods or services and are in effect at the time the transaction occurs; they should not be copied mechanically from old contracts.
• The contract number and date, if shown on the invoice, have been verified as correct.
• Advance payments/deposits were properly categorized before a decision was made to invoice them.
• The time of digital signing and data transmission is carried out according to the current electronic invoicing procedure.

If your business needs to control both purchase and sales invoices simultaneously, see more information. regulations on input and output invoices.

10. Common mistakes when filling out invoice content according to contract.

After release, the process can be applied. Verify the validity of electronic invoices. before accounting, payment, or record-keeping.

11. The 5-step process from contract to invoice

1. Read the terms and conditions regarding the subject of the transaction.

   Determine whether the contract falls under the category of a sale of goods, provision of services, construction, installation, or another specific case.

2. Determine delivery milestones, completion dates, acceptance testing, and payment collection.

   Identify the delivery milestones, service completion dates, acceptance testing, handover, and payment collection dates related to the invoicing date. The payment schedule is just one of the pieces of information that needs to be cross-referenced.

3. Verify the buyer and the transaction records.

   Verify customer information, delivery or acceptance records, appendices, and any contract amendments.

4. Create content based on real-world business processes.

   Clearly state the goods or services first, then add the contract number, execution schedule, or related record when necessary for verification.

5. Pre-release testing

   Verify the timing, value, tax, digital signature, and data transmission and reception in accordance with current regulations.

12. When should businesses use an electronic invoicing system for centralized management?

As the number of contracts, orders, and invoices increases, businesses often encounter situations where data is stored across multiple systems and needs to be re-entered repeatedly. In such cases, standardizing data before issuance and managing invoices after issuance becomes more important than processing each invoice individually.

According to the range of features Bizzi is currently announcing, B-Invoice It supports invoice issuance and management, integrating with management systems and sales software. The solution supports data export in multiple formats such as PDF, HTML, and Excel; it also supports QR Code, invoice search and retrieval, and digital signature methods.