On March 20, 2025, the Government issued Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents. Accordingly, from June 1, 2025, transportation businesses will have to update the license plate and transportation itinerary on sales invoices.

1. What is a transportation invoice?
A transportation invoice is a document issued by a transportation business to record transactions for transporting goods or passengers. This invoice plays a legal role in tax declaration, payment and operation management. For tax authorities, this is the basis for transparently controlling transportation activities and avoiding commercial fraud.

2. Old regulations on transport invoices
According to Decree 123/2020/ND-CP, previously, transport invoices were not required to show the license plate or the transport itinerary. This caused difficulties in tax management, goods control and easily led to fake invoices or lack of transparency.

[Figure 1] - Decree 123/2020/ND-CP regulating invoices and documents

3. New regulations on the content of transport invoices
Specifically, for the transport of goods by car, the invoice must show the following contents:
- Vehicle license plate.
- Transport itinerary (clearly stating the departure location - destination location).

This is a mandatory requirement, aiming to increase transparency in transport activities, support tax management and limit tax evasion and trade fraud.

4. Time of application
This regulation officially takes effect from June 1, 2025.
Legal basis:
- Decree 70/2025/ND-CP (issued on March 20, 2025 and effective from June 1, 2025).
- Decree 123/2020/ND-CP regulating invoices and documents (amended and supplemented by Decree 70/2025/ND-CP).
- Circular 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree 123/2020/ND-CP on invoices and documents (still in effect). Transport enterprises are responsible for updating information on the electronic invoice system in accordance with the new requirements.

[Image 2] - Decree 70/2025/ND-CP regulating transportation invoices takes effect from June 1, 2025

Adding license plates and transportation routes to invoices helps to make information about goods transportation transparent, improve tax management efficiency, and limit the situation of fake invoices. In particular, it increases customer trust when using transportation services.

At the same time, the regulation also contributes to standardizing transportation activities in the context of the Government promoting digital transformation and electronic transportation information management.

5. So what do businesses need to prepare?

To comply with regulations, transportation businesses need to check and adjust current invoice templates accordingly. Ensure that the electronic invoice issuance system has fields for information about license plates and routes. Businesses also need to train staff to update new regulations to avoid errors in the invoice creation process.

6. Meksmart accompanies businesses in digital transformation of transportation
In the context of strong digital transformation, Meksmart is proud to be a reliable technology partner for businesses in transportation management activities. With MEKTMS, businesses can easily:
- Manage fleet: Track vehicle information, maintenance schedules, fuel rates, etc.
- Optimize routes: Plan and optimize transportation routes to reduce costs and time.
- Manage drivers: Track driver performance, manage shifts, etc.
- Manage orders: Manage order information, delivery status.
- Track and monitor: Track the location and status of goods in real time.
- Report and analyze: Provide detailed reports on transportation activities to make more effective business decisions.
- In particular, MEKTMS helps to link data: Ability to integrate with other management software, automatically fill in license plate information and itinerary into invoices, minimizing errors and data entry time.

- Meksmart's team of experts is ready to advise and support businesses in terms of operations to ensure compliance with regulations.

[Image 3] - Meksmart accompanies businesses in digital transformation

Meksmart accompanies businesses for sustainable development in the new era. Contact us for advice and trial experience!