{"id":679,"date":"2026-07-12T11:02:41","date_gmt":"2026-07-12T11:02:41","guid":{"rendered":"https:\/\/thunderdragon.vn\/decree-254-2026-nd-cp-new-rules-on-e-invoices-and-e-documents\/"},"modified":"2026-07-12T13:19:19","modified_gmt":"2026-07-12T13:19:19","slug":"decree-254-2026-nd-cp-new-rules-on-e-invoices-and-e-documents","status":"publish","type":"post","link":"https:\/\/thunderdragon.vn\/en\/decree-254-2026-nd-cp-new-rules-on-e-invoices-and-e-documents\/","title":{"rendered":"Decree 254\/2026\/ND-CP \u2013 New rules on e-invoices and e-documents"},"content":{"rendered":"

On 30 June 2026, the Government issued Decree No. 254\/2026\/ND-CP detailing the Law on Tax Administration No. 108\/2025\/QH15 on electronic invoices and electronic documents. The Decree replaces Decree 123\/2020\/ND-CP, Article 1 of Decree 41\/2022\/ND-CP and Decree 70\/2025\/ND-CP.<\/strong><\/p>\n

The Decree takes effect on 1 July 2026<\/strong>. From that date, tax-authority pre-printed invoices cease to be valid<\/strong>; self-printed\/ordered paper receipts may be used until 31 December 2026, switching to electronic receipts from 1 January 2027. Key new points are summarised below.<\/p>\n

1. Quick reference of the main changes<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n
Item<\/th>\nOld<\/th>\nNew<\/th>\nBasis<\/th>\n<\/tr>\n<\/thead>\n
Legal framework for invoices and documents<\/td>\nDecrees 123\/2020 + 41\/2022 + 70\/2025<\/td>\nA single unified decree under the Law on Tax Administration 108\/2025<\/strong><\/td>\nArt 43<\/td>\n<\/tr>\n
PIT withholding certificate for employees with contracts of 3+ months<\/td>\nIssued on each request<\/td>\nOnly one certificate per tax year<\/strong><\/td>\nCl 3, Art 24<\/td>\n<\/tr>\n
Retail businesses with per-transaction management systems (banks, e-wallets, securities, insurance, taxi, cinema, etc.)<\/td>\nInvoice for each transaction<\/td>\nMay transfer a detailed transaction database to the tax authority<\/strong><\/td>\nPt r, Cl 4, Art 9<\/td>\n<\/tr>\n
Reward for consumers reporting non-issuance of invoices<\/td>\nNone<\/td>\n10% of the fine, up to VND 10 million\/case<\/strong><\/td>\nArt 41<\/td>\n<\/tr>\n
Household\/individual businesses required to use coded \/ cash-register e-invoices<\/td>\nPresumptive-tax households with revenue \u2265 VND 1 billion in retail<\/td>\nAnnual revenue over VND 1 billion, or selling assets requiring ownership\/use registration<\/strong><\/td>\nPt d, Cl 1, Art 6<\/td>\n<\/tr>\n
Tax-authority pre-printed invoices<\/td>\nStill used in certain cases<\/td>\nInvalid and must be destroyed from 1 July 2026<\/strong><\/td>\nCl 3, Art 44<\/td>\n<\/tr>\n
Self-printed \/ ordered paper receipts<\/td>\nIn use<\/td>\nUsable until 31 Dec 2026; switch to e-receipts from 1 Jan 2027<\/strong><\/td>\nCl 2, Art 44<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Who must use electronic invoices (Arts 2, 6)<\/h3>\n
    \n
  • Household and individual businesses<\/strong> with annual revenue over VND 1 billion, or selling assets requiring ownership\/use registration, must use coded e-invoices or cash-register e-invoices connected to the tax authority; others may register voluntarily. This aligns with the roadmap to abolish presumptive tax from 2026.<\/li>\n
  • The group allowed to use uncoded invoices<\/strong> now includes new sectors: crypto assets, carbon-exchange support services, healthcare, e-commerce, supermarkets, etc., alongside electricity, petroleum, telecoms, banking and aviation.<\/li>\n
  • Businesses selling directly to consumers use cash-register e-invoices<\/strong>; if they have already registered coded or uncoded e-invoices, they are not required to additionally register cash-register invoices.<\/li>\n
  • Export processing enterprises<\/strong> with other business activities: use sales invoices under the direct VAT method, or VAT invoices under the credit method (Cl 2, Art 8).<\/li>\n<\/ul>\n

    3. Cases not required to use electronic invoices (Art 7)<\/h3>\n

    For the first time, a dedicated article lists cases exempt from issuing e-invoices, notably for household\/individual businesses: income from real-estate leasing<\/strong>; supplying digital content products\/services to overseas organisations\/individuals; agents for lottery, insurance or multi-level marketing already withheld at source; plus carried-over cases (reinsurance, debt sale, capital contribution in kind, internal transfers, collections on behalf, etc.).<\/p>\n

    4. Timing of invoice issuance \u2013 a new mechanism (Art 9)<\/h3>\n

    Businesses providing services to consumers (banks, payment intermediaries, securities, insurance, e-wallets, electricity, e-commerce, taxi, parking, cinema, etc.) with software managing each transaction in detail may transfer a detailed transaction database to the tax authority instead of issuing an invoice for each transaction<\/strong>. For exported goods<\/strong>, the seller determines the issuance time but no later than the next working day from the customs clearance date.<\/p>\n

    Thunder Dragon’s recommendation<\/h3>\n

    Enterprises should immediately review the discontinuation of tax-authority pre-printed invoices<\/strong> and the roadmap to switch paper receipts to electronic receipts before 1 January 2027; household\/individual businesses with revenue over VND 1 billion should prepare coded or cash-register e-invoices. Thunder Dragon is ready to assist \u2014 contact info@thunderdragon.vn<\/strong> or +84 979 104 110<\/strong>.<\/p>\n

    This bulletin is a general policy update and does not replace professional advice for specific cases. Source: Decree 254\/2026\/ND-CP dated 30 June 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"

    On 30 June 2026, the Government issued Decree No. 254\/2026\/ND-CP detailing the Law on Tax Administration No. 108\/2025\/QH15 on electronic invoices and electronic documents. The Decree replaces Decree 123\/2020\/ND-CP, Article 1 of Decree 41\/2022\/ND-CP and Decree 70\/2025\/ND-CP. The Decree takes effect on 1 July 2026. From that date, tax-authority pre-printed invoices cease to be valid;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-679","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\nDecree 254\/2026\/ND-CP \u2013 New rules on e-invoices and e-documents - Thunder Dragon<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/thunderdragon.vn\/en\/decree-254-2026-nd-cp-new-rules-on-e-invoices-and-e-documents\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decree 254\/2026\/ND-CP \u2013 New rules on e-invoices and e-documents - Thunder Dragon\" \/>\n<meta property=\"og:description\" content=\"On 30 June 2026, the Government issued Decree No. 254\/2026\/ND-CP detailing the Law on Tax Administration No. 108\/2025\/QH15 on electronic invoices and electronic documents. 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