Regulatory updates - Vietnam
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Extension of 2% VAT reduction through 2026
The 15th National Assembly has approved reducing the Value Added Tax (VAT) rate from 10% to 8% until December 31, 2026, to boost economic activity. This measure expands the range of eligible goods and services, with further guidance expected from the Government.
New guidelines for invoices and related documents
The Ministry of Finance's Circular No. 32/2025/TT-BTC, effective June 1, 2025, replaces Circular No. 78/2021/TT-BTC. This Circular provides implementation guidelines on e-invoice issuance, numbering formats, and compliance, following the enactment of Decree No. 70/2025/ND-CP.
Decree 70/2025: Important updates to electronic invoices
On March 20, 2025, the Vietnamese Government published Decree No. 70/2025/ND-CP, which introduces significant regulatory updates for electronic invoicing and supporting documents, effective June 1, 2025. It covers an expanded scope, new invoice issuance and types provisions, updated timing regulations, invoice content requirements, and amended rectification rules for e-invoices.
Country specifications
E-Invoicing/CTC Model:
Clearance
Mandatory Infrastructure:
The General Department of Taxation portal
Mandatory Format:
Local XML from 2022
Mandatory for Issuing:
Starting from July 2022
Mandatory for Receiving:
No explicit requirements
eSignature:
Mandatory
Archiving Period:
10 years
Archiving Abroad:
Allowed under conditions

Contact us

Stay up-to-date with our Compliance Monitor
