Vietnam: Amendments to regulations on electronic invoices

Decree 70/2025/ND-CP is effective June 1, 2025.

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April 15, 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

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