Vietnam amends its e-invoicing decree: cash-register invoices and voluntary e-invoices for foreign suppliers (Decree 70/2025/NĐ-CP)
This page records one dated change. For the rules in Vietnam as they stand today, see the Vietnam guide →
- Jurisdiction
- Vietnam
- Tax
- VAT (GTGT)
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 20 March 2025
- Effective
- 1 June 2025
- Instrument
- VN-DECREE-70-2025-ND-CP
- Authority
- Chính phủ (Government of Vietnam)
- Verified
- Fetched from official source · high confidence
Businesses issuing invoices in Vietnam, especially retail, food service, hotel and transport businesses, exporters, and foreign e-commerce and digital-platform suppliers without a Vietnamese PE.
No action — Decree 70/2025 was superseded by Decree 254/2026/ND-CP from 1 July 2026; monitoring only.
Decree 70/2025/ND-CP, signed 20 March 2025 by Deputy Prime Minister Ho Duc Phoc, amended Decree 123/2020/ND-CP on invoices and documents. Key changes: (1) foreign suppliers without a Vietnamese PE may voluntarily use e-invoices via the GDT e-portal; (2) new definitions and requirements for e-invoices issued by cash registers and the GDT e-portal; (3) certain retail, food service, hotel and transport businesses must use cash-register e-invoices; (4) exporters may use a new e-commercial invoice; (5) specific rules for lotteries, gaming, insurance, medical facilities and public-asset sales; (6) rules for adjusting/replacing invoices revised. Effective 1 June 2025. Superseded by Decree 254/2026/ND-CP (effective 1 July 2026).
What changed in detail
The Government issued Decree No. 70/2025/NĐ-CP on 20 March 2025, signed by Deputy Prime Minister Hồ Đức Phớc. It amends Decree No. 123/2020/NĐ-CP of 19 October 2020 on invoices and documents, and took effect on 1 June 2025.
The main amendments:
- Foreign suppliers. A new point (e) of Article 2(1) lets foreign suppliers with no permanent establishment in Vietnam that do e-commerce, digital-platform business or other services register voluntarily to use e-invoices.
- Cash registers. New definitions cover e-invoices generated from cash registers connected to the tax authority, and certain retail, food service, hotel and transport businesses must use them.
- Exports. Exporters may use a new electronic commercial invoice.
- Sector rules. Specific invoicing rules apply to lotteries, gaming, insurance, medical facilities and public-asset sales.
- Corrections. The rules for adjusting and replacing issued invoices were rewritten.
What it means
Decree 70 is no longer in force. Decree 254/2026/NĐ-CP, which implements the new Tax Administration Law No. 108/2025/QH15, repealed both Decree 123/2020 and Decree 70/2025 from 1 July 2026. Decree 70 governed invoices issued from 1 June 2025 to 30 June 2026, and it remains the reference for checking invoices from that period.
Some of its policy carried over: foreign suppliers’ e-invoicing is still voluntary under Decree 254 (record). But invoicing systems and templates should now cite Decree 254, not the article numbers of Decree 123 as amended here, and any rule taken from this decree should be checked against the 2026 text before it is relied on.
Proof
Nhà cung cấp ở nước ngoài không có cơ sở thường trú tại Việt Nam có hoạt động kinh doanh thương mại điện tử, kinh doanh dựa trên nền tảng số và các dịch vụ khác đăng ký tự nguyện sử dụng hóa đơn điện tử theo quy định tại Nghị định này.Foreign suppliers with no permanent establishment in Vietnam that conduct e-commerce, digital-platform business and other services may register voluntarily to use e-invoices under this Decree.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Nghị định số 70/2025/NĐ-CP ngày 20 tháng 3 năm 2025 (signed copy, Government Electronic Portal) · datafiles.chinhphu.vn