Vietnam Allows Foreign Suppliers to Issue E-Invoices

Vietnam’s updated e-invoicing rules, effective from 1 July 2026, allow foreign suppliers, including e-commerce platforms, to voluntarily issue Vietnamese e-invoices, helping local business customers recover input VAT. The reforms also introduce more flexible invoicing deadlines, expand mandatory e-invoicing to household and individual businesses with turnover above VND 1 billion (€33,400), and allow paper receipts to remain in use until 31 December 2026.

Vietnam has updated its e-invoicing rules to make VAT compliance easier for foreign businesses selling goods or services in the country.

Under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, effective from 1 July 2026, foreign organisations, including e-commerce marketplaces and digital platforms, may voluntarily register to issue Vietnamese electronic invoices.

This change allows Vietnamese business customers to use these invoices to support input VAT recovery, simplifying the VAT treatment of cross-border digital transactions.

The reforms also introduce more flexible invoice deadlines for certain recurring or high-volume transactions. Service deposits paid under contracts generally do not require an invoice, while some new sectors, including crypto-asset and carbon exchange support services, may issue invoices without a tax authority code.

Mandatory e-invoicing is also extended to household and individual businesses with annual turnover above VND 1 billion (€33,400). Existing paper receipts may continue to be used until 31 December 2026.