Vietnam: Guidance on electronic invoices, documents
Decree No. 254/2026/ND-CP and Circular No. 91/2026/TT-BTC introduce administrative changes to strengthen taxpayer risk management.
The government on June 30, 2026, issued Decree No. 254/2026/ND-CP and Circular No. 91/2026/TT-BTC, which became effective on July 1, 2026, introducing changes regarding the administration and use of electronic invoices (e-invoices) and electronic documents (e-documents) to strengthen taxpayer risk management.
Key changes concern:
- Definition of “illegal use of invoices and documents”
- Eligible users of invoices
- Cases requiring, or not requiring, the use of e-invoices
- Timing for e-invoice and e-document issuance
- Invoice contents
- Handling mistakes and suspension
Read a July 2026 report prepared by the KPMG member firm in Vietnam