Vietnam’s New E-Invoice Regulations: Decree 254/2026/ND-CP

Vietnam's Decree No. 254/2026/ND-CP updates e-invoices, expands coverage, and introduces consumer protection measures for sellers.

Vietnam issued Decree No. 254/2026/ND-CP providing a new legal framework for e-invoices and e-documents under the Law on Tax Administration No. 108/2025/QH15, replacing earlier Decrees 123/2020 and 70.

The decree consolidates transactions not subject to e-invoicing, adds flexibility on issuance timing (e.g., deposits securing service contracts), and expands post-reconciliation invoicing to digital, platform, crypto-asset and other sectors.

Notably, it introduces a consumer reporting-and-reward mechanism for sellers failing to issue e-invoices, restricts conversion of e-invoices to paper, and sets transitional arrangements (paper receipts until 31 December 2026).

Decree No. 254/2026/ND-CP - Detailing a number of articles of, and providing measures for organization and guidance for the implementation of, the Law on Tax Administration No. 108/2025/QH15 concerning electronic invoices and electronic documents.