New E-Invoicing Rules

• Vietnam’s Circular 32/2025 updates e-invoice rules, allowing business households to authorize e-commerce platforms for invoicing and introducing new invoice types, effective June 1, 2025.

• The circular sets criteria for identifying high tax risk taxpayers based on violations and suspicious activities, and mandates electronic certificates for personal income tax withholding from June 1, 2025.

• Specific invoicing rules apply to financial leasing, with transitional provisions for businesses using cash register e-invoices or existing Tax Department contracts until July 2025.

Source: www.fiscal-requirements.com

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