Extension of e-invoicing to non-resident e-commerce and digital platform services
Effective from June 1, 2025, Vietnam’s Decree 70/2025/ND-CP introduces comprehensive amendments to its e-invoicing regulations, significantly updating Decree 123/2020/ND-CP. These changes aim to streamline invoice management, enhance tax transparency, and expand the e-invoice system’s reach, particularly for digital and cross-border business models.
1. Expansion of E-Invoice Scope
Foreign suppliers without a permanent establishment in Vietnam who engage in e-commerce or digital platform services can now voluntarily register and use VAT e-invoices. These entities must comply with local tax rules, signaling Vietnam’s tightening of compliance for cross-border digital trade.
Additionally, household businesses and individuals can now authorize third parties to issue e-invoices on their behalf. Export processing enterprises must use either sales invoices or VAT invoices, depending on their tax declaration method. Exporters may also issue electronic commercial invoices if technical conditions allow for proper data transfer to tax authorities.
2. Invoice Issuance Timelines
Decree 70 standardizes invoice issuance deadlines across multiple sectors:
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Exported goods: Invoice must be issued by the next working day post-customs clearance.
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Goods and services sales: At the point of ownership transfer or service completion.
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Advance payments: Invoices are issued at payment time (excluding deposits).
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High-volume services: By the 7th day of the following month or per the agreed period.
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Special sectors like banking, insurance, gambling, passenger transport, and healthcare have specific issuance rules to align with sector-specific transaction timing.
3. Invoice Content and Format Enhancements
Stricter content requirements include buyer/seller information, identification numbers, and clear descriptions of goods or services. If a digital signature cannot be applied on the day of invoice issuance, it must be added by the next working day. E-invoices must be transmitted to buyers electronically or via secure QR links.
Invoices for digital platform transport services must include sender information and detailed goods descriptions. Promotional invoices must list all promotional items, and businesses must maintain full records of these campaigns.
4. Cash Register-Generated E-Invoices
Businesses with revenue over VND 1 billion and involved in retail, hospitality, food services, or personal servicesmust issue e-invoices via cash registers connected to the tax authority. These invoices must include full buyer/seller details, itemized pricing, and VAT breakdowns.
5. Adjustments, Replacements, and Error Handling
Decree 70 revamps invoice correction procedures:
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Invoice cancellation rules are abolished.
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Corrections now require a written agreement between seller and buyer.
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A single replacement invoice may be issued to correct multiple errors in a month.
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Taxpayers must retain correction agreements and present them upon request.
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Error notifications from tax authorities must be addressed promptly or face inspection.
6. New Prohibited Acts
Decree 70 defines new violations, including:
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Failure to transmit invoice data to tax authorities.
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Forgery of invoices or related records.
