Vietnam e-invoicing

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 organisations trading via e-commerce or digital platforms without a Vietnamese establishment may voluntarily register to use Vietnamese e-invoices – since 1 July 2026 under Circular 91/2026 (art. 6), which with Decree 254/2026 replaced the Decree 123 and Decree 70 framework. Whether opting in makes sense depends on your customers – confirm your position with the tax authority 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.

You have issued e-invoices since 1 July 2022, most of them carrying a tax authority code; Decree 70/2025 added cash-register e-invoices connected to the tax authority for retail, F&B, hotels and transport lines. Since 1 July 2026 the rules sit in Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, which replaced Decrees 123/2020 and 70/2025 – review your invoicing set-up against the new instruments.