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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.

july 16, 2026

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

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