Vietnam Finance Ministry Extends E-Invoicing to Foreign Digital Platforms

The 2019 e-invoicing framework has been replaced by a new Law on Tax Administration in Vietnam, which broadens the scope of e-invoicing to specifically cover overseas businesses and individuals using digital platforms and e-commerce starting in July 2026.

The new scope mostly affects foreign suppliers who are involved in e-commerce or digital platform activities but do not have a permanent base in Vietnam. Since June 1, 2025, these taxpayers have been able to freely register for Vietnamese e-invoices. The date of registration should be evaluated by in-scope foreign operators, and onboarding should be coordinated with the General Department of Taxation's portal.