On Mar. 20, VIE GVT issued decree regulating invoices and documents.
VIE GVT issued decree no. 70/2025/ND-CP amending and supplementing a number of articles of decree no. 123/2020/ND-CP which regulates invoices and documents.
Follows VIE Tax Oct. 2020 issued decrees on invoice document process, see #89268.
Document dated Mar. 20, 2025, was added on Apr. 20, 2025 due to editorial backfill.
Amended Decree
Scope of application expanded to include foreign suppliers that do not establish permanent establishments in Vietnam, engage in e-commerce, digital platform-based business and provide other services, and voluntarily register for use of e-invoices.
Stipulates information that needs to be presented on an electronic commercial invoice.
Parties that use electronic invoice information include credit institutions using e-invoice information for completion of procedures for tax and payments via banks.
Effectiveness
This decree takes effect from Jun. 1, 2025.
In Apr. 2025, VIE Tax proposed rules on electronic invoices business data, #251385.
Regulators
VIE GVT
Entity Types
Corp
Reference
Dec 70/2025/ND-CP, 3/20/2025; Dec 123/2020/ND-CP, 10/19/2020
