Vietnam: Guidance on invoices, including electronic invoices, and documents
Guidance provided in Circular 32/2025/TT-BTC
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