Vietnam: Guidance on invoices, including electronic invoices, and documents

Guidance provided in Circular 32/2025/TT-BTC

Share
June 2, 2025

The Ministry of Finance on May 31, 2025, issued Circular 32/2025/TT-BTC providing detailed guidance on invoices (including electronic invoices (e-invoices)) and documents as prescribed in Decree 123/2020/ND-CP (as amended by Decree 70/2025/ND-CP (read TaxNewsFlash)).

Circular 32 becomes effective June 1, 2025, and replaces Circular 78/2021/TT-BTC (dated September 17, 2021).

Read a June 2025 report prepared by the KPMG member firm in Vietnam

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline