Effective June 1, 2025, Vietnam’s Decree 70/2025/ND-CP introduces major updates to the country’s e-invoicing framework. The changes aim to streamline invoice management, improve tax transparency, and extend e-invoicing to cross-border digital services.
Key updates include allowing foreign suppliers without a permanent establishment in Vietnam, engaged in e-commerce or digital platform services, to voluntarily register for and use VAT e-invoices.
Decree 70 also standardizes invoice issuance deadlines, tightens content and formatting requirements, mandates cash register-linked e-invoicing for certain high-revenue sectors, and overhauls procedures for correcting invoice errors. New prohibited acts, such as failure to transmit invoice data and forgery, are also clearly defined.
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