Theo quy định tại khoản 14 Điều 10 Nghị định 123/2020/NĐ-CP thì các trường hợp sau đây hóa đơn điện tử không nhất thiết có đầy đủ các nội dung:
"Điều 10. Nội dung của hóa đơn:

This Circular provide instructions on printing, publishing, and using invoices for goods sale and service provision.

This Circular details acts of administrative violations of invoices, forms and rates of sanctions, remedial measures for every single act of administrative violation on invoice as regulated under Decree No.109/ND-CP dated September 24, 2013 of the Government

Decree prescribes the acts of administrative violation; forms and rates of sanctions, remedial measures for every single act of administrative violation; competence for sanctioning against administrative violations in the field of state management on prices, charges, fees, invoices.

At Article 38, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

At Article 39, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

At Article 37, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

At Article 40, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :

At Article 35, Decree No. 109/2013/ND-CP dated September 24, 2013 of the Government prescribing the sanctioning of administrative violations in the field of price, charges, fees and invoices, regulates :