Vietnam: Amendments to regulations on electronic invoices
Decree 70/2025/ND-CP is effective June 1, 2025.
The government on March 20, 2025, issued Decree 70/2025/ND-CP introducing key amendments to Vietnam’s regulations on electronic invoices (e-invoices) effective June 1, 2025.
The decree refines provisions under Decree 123/2020/ND-CP, focusing on enhancing compliance, simplifying e-invoice issuance procedures, and improving integration with the tax authority’s systems. Notably, it clarifies the responsibilities of taxpayers, intermediaries, and software providers, while also expanding the scope of mandatory e-invoice usage across business sectors.
Key updates under Decree 70/2025/ND-CP include:
- Subject of application
- Invoice issuance and types of invoices
- Time of invoice issuance
- Invoice content
- Invoices generated from cash registers
- Replacement and adjustment of electronic invoices
- Other provisions
Read an April 2025 report prepared by the KPMG member firm in Vietnam