- Vietnam will ease VAT compliance for foreign businesses selling goods or services in the country through updated e-invoicing rules effective 1 July 2026.
- Foreign organisations, including e-commerce marketplaces and digital platforms, can voluntarily register to issue Vietnamese electronic invoices under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC.
- These invoices can help Vietnamese customers claim input VAT recovery for cross-border digital transactions.
- The reforms add more flexible invoice timing rules for certain recurring/high-volume transactions; contract deposits generally do not need invoices, and some sectors like crypto-asset and carbon exchange support services can issue invoices without a tax authority code.
- Mandatory e-invoicing now also applies to household and individual businesses with annual turnover above VND 1 billion, while paper receipts may still be used until 31 December 2026.
Source: fiscal-requirements.com
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Vietnam updates e-invoice rules under Decree 254 and Circular 91
Summary
- Decree No. 254/2026/ND-CP and Circular No. 91/2026/TT-BTC introduce updated rules for electronic invoices and electronic documents under Vietnam’s new Tax Administration Law. [europe.tho…euters.com], [kpmg.com]
- Both instruments were issued on June 30, 2026 and took effect on July 1, 2026. [kpmg.com], [forvismazars.com]
- Businesses should review e-invoice eligibility, cash-register invoicing, invoice timing, deposits, digital-platform transactions, and taxpayer risk controls. [kpmg.com], [rsm.global]
Extended article
Revised e-invoice framework
Vietnam’s Government issued Decree 254 on June 30, 2026, setting out implementation measures under Tax Administration Law No. 108/2025/QH15 for electronic invoices and electronic documents. On the same date, the Ministry of Finance issued Circular 91 with supporting guidance. Both measures became effective on July 1, 2026. [kpmg.com], [forvismazars.com]
The measures revise the definition of illegal use of invoices and documents. An invoice’s failure to contain every mandatory item no longer automatically places it within that definition, although missing information may still create other compliance problems and should not be treated as generally acceptable. [kpmg.com], [assets.kpmg.com]
Expanded users and mandatory cases
Additional parties may voluntarily register for e-invoice use, including e-commerce platform operators, foreign digital-platform operators carrying on e-commerce activity in Vietnam, and other service providers generating taxable Vietnamese revenue. [kpmg.com], [assets.kpmg.com]
The measures clarify sectors and taxpayers required to use e-invoices generated from cash registers. Household and individual businesses with annual revenue exceeding VND 1 billion, as well as those selling certain assets subject to ownership or usage registration, fall within specified mandatory rules. [kpmg.com], [rsm.global]
Invoice timing and special transactions
The new guidance addresses deposits received as security for service-contract performance, periodic invoicing for specified services, nighttime transactions where no automated invoicing system is available, and allocations under business cooperation contracts. Certain qualifying deposits do not require an invoice at receipt. Selected services may issue invoices periodically or following data reconciliation, subject to the prescribed requirements. [rsm.global], [assets.kpmg.com]
Businesses should update tax determination and invoice-trigger logic rather than relying solely on invoice-template changes. Particular attention is warranted for e-commerce, digital services, insurance, passenger transport, high-volume consumer activity, and business models involving customer deposits.
Sources and further reading
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