Vietnam e-Invoicing News and Updates
Every Vietnam e-invoicing change recorded here: 6 updates, newest first, each cited to its official source. Last change logged 30 June 2026.
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June 2026
Vietnam
Technical Update
Decree 254/2026/ND-CP replaces Decree 123/2020/ND-CP
The Government issued Decree 254/2026/ND-CP and the Ministry of Finance issued Circular 91/2026/TT-BTC, both effective 1 July 2026. Decree 254 replaces Decree 123/2020/ND-CP and Decree 70/2025/ND-CP, names securities, crypto-asset and carbon-exchange service businesses among those allowed to use invoices without a code, and ends the validity of tax-authority-printed paper invoices. Circular 91 replaces Circular 32/2025/TT-BTC.
April 2026
Vietnam
Timeline Update
B2C
Household e-invoice threshold revised by Decree 141/2026/ND-CP
Decree 141/2026/ND-CP, applying from 1 January 2026, replaced the household e-invoice rule in Decree 68/2026/ND-CP. Household businesses and individual traders with annual revenue above VND 1 billion must use coded or cash-register e-invoices; those at or below VND 1 billion may register voluntarily.
March 2026
Vietnam
New Mandate
B2C
Household e-invoice rules set by Decree 68/2026/ND-CP
Decree 68/2026/ND-CP, in force from 5 March 2026, required household businesses and individual traders with annual VAT-taxable revenue of VND 1 billion or more to use e-invoices with a tax authority code or cash-register e-invoices connected to the tax authority.
December 2025
Vietnam
Timeline Update
New Law on Tax Administration sets 2026 e-invoice dates
The National Assembly adopted Law 108/2025/QH15, effective 1 July 2026, with the household-business e-invoice provisions applying from 1 January 2026. The lump-sum tax article of Law 38/2019/QH14 ceased to apply on 1 January 2026.
Vietnam
Penalty Update
Invoice penalty bands revised by Decree 310/2025/ND-CP
Decree 310/2025/ND-CP amended Decree 125/2020/ND-CP from 16 January 2026. Fines for failing to issue invoices now run from VND 1–2 million for one invoice to VND 60–80 million for 50 or more, and fines for issuing at the wrong time reach VND 50–70 million.
March 2025
Vietnam
New Mandate
B2C
Cash-register e-invoices extended to consumer-facing sellers
Decree 70/2025/ND-CP, effective 1 June 2025, required enterprises selling directly to consumers in retail, food service, hotels, passenger transport and entertainment, lump-sum household businesses with annual revenue of VND 1 billion or more and certain other household businesses to use e-invoices generated from cash registers connected to the tax authority.
News from other countries
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United Arab Emirates
Brazil
France
Côte d'Ivoire
Germany
Slovakia
China
Denmark
Spain
Malaysia
Poland
Romania
Argentina
Chile
Greece
Sri Lanka
Malawi
Oman
Belgium
Burundi
Republic of the Congo
Croatia
Indonesia
North Macedonia
Mauritius
Costa Rica
Dominican Republic
United Kingdom
Ireland
Italy
Kazakhstan
Luxembourg
Moldova
Niger
Portugal
Russia
Tajikistan
Turkey
Bolivia
Estonia
Fiji
Hungary
India
Iran
Laos
Liberia
Netherlands
New Zealand
Philippines
Puerto Rico
Serbia
Singapore
Sierra Leone
Vanuatu