The Vietnamese government has issued a new Decree on the rules for e-invoices and e-records, in line with the updated Law on Tax Administration. The new Decree, which came into force on July 1, 2026, replaces previous regulations and further standardizes Vietnam’s e-invoicing system. It provides clearer guidance on taxable persons' responsibilities, invoice data management, and the processes required to ensure compliance with the increasingly digital tax administration environment.

Who the Decree Applies To and Invoice Categories

The Decree applies to all key participants involved in Vietnam’s e-invoicing ecosystem. This includes businesses, cooperatives, household businesses, individuals conducting sales or providing services, buyers of goods and services, e-invoice and e-record service providers, and Tax and Customs Authorities responsible for supervision and administration.

The Decree establishes three main categories of e-invoices: e-invoices with a Tax Authority Code, e-invoices without a Tax Authority Code, and e-invoices generated from cash registers that are connected to the Tax Authority’s database. Furthermore, businesses must comply with detailed requirements for e-invoice content, format, and management. An e-invoice must include key data such as the e-invoice type, the e-invoice number and serial number, and the identification details of the seller and buyer.

Additionally, the timing rules for issuance are clarified by the legislation. For goods transactions, e-invoices must be issued when ownership or the right to use the goods is transferred, regardless of whether payment has been made. For services, e-invoices are generally required upon completion of the service. However, certain sector-specific rules apply to industries such as construction, electricity, telecommunications and real estate.

Importantly, taxable persons must ensure that e-invoices are securely stored and remain accurate, accessible and unaltered throughout the legally required retention period. The Decree also introduces several measures to facilitate the transition to e-invoicing and encourage compliance. For example, eligible small and medium-sized enterprises, cooperatives and business households operating in areas facing difficult socio-economic conditions may receive free e-invoice services for up to 12 months.

What This Means

The Decree provides transitional rules to ensure a smooth implementation process, including requirements for certain types of paper-based records and receipts to be converted into electronic formats by the end of 2026. Those affected by e-invoicing and e-records rules and regulations should evaluate how these changes impact their business operations and whether they are eligible for government incentives.