With no establishment and no Vietnamese tax registration, the e-invoicing rules don't reach you – selling into Vietnam from abroad doesn't by itself create invoicing duties. Foreign digital platforms have their own registration rules, so check before scaling Vietnamese sales.

Foreign e-commerce and digital-platform suppliers without a Vietnamese establishment can register to issue Vietnamese e-invoices under Decree 70/2025, and those who do must follow the full Decree 123 framework, per the sources read. Whether opting in makes sense depends on your customers – confirm your position with the GDT or a local adviser.

Vietnam's mandate has covered businesses of every size – and business households – since 1 July 2022. Decree 70/2025 added the cash-register layer: households and individuals with annual revenue of VND 1 billion or more, and enterprises in retail, food and beverage, hotels, passenger transport and personal services, issue e-invoices generated from tax-authority-connected cash registers, per the sources read.

You have issued e-invoices since 1 July 2022 under Decree 123/2020 and Circular 78/2021, most of them carrying a tax authority code. Decree 70/2025 is the current compliance frontier: since 1 June 2025 it reshaped invoice content, timing and digital-commerce rules – and if you run retail, F&B, hotels or transport lines, cash-register e-invoices connected to the tax authority now apply, per the sources read.