Key Highlights of Decree No. 70/2025/ND-CP on E-Invoices

Key Highlights of Decree No. 70/2025/ND-CP

(Amending and supplementing Decree No. 123/2020/ND-CP on invoices and documentation)

Effective from June 1, 2025, Decree 70/2025/ND-CP introduces significant updates on e-invoices and related documents:

• Expansion of entities required to issue e-invoices: Includes household businesses, individual businesses, and foreign e-commerce/platform service providers.

• Revised timelines for issuing invoices across multiple sectors: Adjusted for sectors like export, retail, banking, transportation, and digital services.
• New industry-specific invoice content requirements: More detailed content for industries such as F&B, logistics, and transportation.
• Guidance on handling incorrect, promotional, or returned invoices: Covers incorrect invoices, promotions, discounts, and returns.
• Clearer declaration periods for adjustments by sellers and buyers: Defines declaration periods for sellers and buyers when adjustments are made.

Please click the links below to download the full publication:

Download the full newsbrief (English)

Download the full newsbrief (Vietnamese)

We hope this update supports your compliance and operations.

Note: Businesses are encouraged to review and adjust their invoicing processes to ensure compliance with the revised legal framework.

For tailored support or further clarification, please contact our legal or tax advisory team.