Vietnam´s new regulations on e-invoices and e-documents from 1 July 2026

New framework for digital tax administration

Pursuant to Decree No. 161/2026/NĐ-CP and Circular No. 13/2026/TT-BNV dated 29 May 2026, the statutory base salary in Vietnam will be increased from VND 2.34 million to VND 2.53 million per month, effective from 1 July 2026.

The Vietnamese Government issued Decree No. 254/2026/ND-CP dated 30 June 2026 and the Ministry of Finance issued Circular No. 91/2026/TT-BTC dated 30 June 2026, establishing a new regulatory framework for electronic invoices and electronic documents under the Law on Tax Administration No. 108/2025/QH15.
Both regulations took effect on 1 July 2026 and represent another significant step in Vietnam’s ongoing digital transformation of tax administration.

The new framework introduces enhanced data integration requirements, standardized electronic data formats and expanded compliance obligations. Businesses operating in Vietnam should carefully review the new rules and assess their impact on existing invoicing and operational processes.

Transactions not required to use electronic invoices from 1 July 2026

Under the new regulations, certain transactions are specifically exempt from the electronic invoice requirement. Key exemptions include:

• Capital contributions in the form of assets by organizations or individuals into economic entities;
• Asset transfers from a parent company to its dependent member units and vice versa, as well as transfers between dependent member units within the same enterprise;
• Asset transfers resulting from business divisions, separations, consolidations, mergers or enterprise conversions;
• Machinery and equipment loaned for use as fixed assets, together with tools and instruments provided for goods processing activities by the lender, where no payment is collected and ownership is not transferred;

The clarification of these exemptions may reduce administrative burdens in qualifying cases. Nevertheless, businesses should carefully evaluate whether transactions meet the prescribed exemption criteria and maintain appropriate supporting documentation.

Timing of invoice issuance

The new framework also introduces practical adjustments regarding the timing of invoice issuance.

• Enterprises are no longer required to issue an electronic invoice upon receipt of a deposit payment related to a service contract. This amendment provides greater flexibility for businesses that regularly receive advance deposits before services are performed;
• Where a seller does not have automated invoice-generation software and a sale of goods or provision of services occurs during night-time working hours, the seller may issue the electronic invoice no later than the following working day.

This provision addresses practical operational challenges faced by businesses that operate outside standard working hours.

Consumer reporting and reward mechanism

One of the most notable developments under the new framework is the introduction of a consumer reporting mechanism aimed at strengthening compliance.
For the first time:

• Consumers are entitled to report sellers that fail to issue electronic invoices;
• Reports may be submitted through various channels, including systems operated by the tax authorities and public service portals;
• Where information provided by a reporting individual results in the imposition of an administrative penalty, the individual may be eligible for a reward of up to VND 10 million per case, subject to prescribed conditions and limitations.

This measure is expected to increase compliance monitoring and encourage greater transparency in business transactions.

Implications for businesses

The above changes introduce new compliance obligations and operational considerations for businesses across all sectors. While the updated framework is expected to improve transparency, efficiency and data connectivity within Vietnam’s tax administration system, its practical implementation requires careful assessment of transaction classification, invoice issuance procedures and internal compliance processes.

Businesses should review existing policies and systems to ensure alignment with the new requirements and minimize potential compliance risks.
Enterprises seeking a more detailed assessment of the implications arising from Vietnam’s new e-invoice and e-document regulations are welcome to contact our tax specialists for further assistance.