Vietnam’s e-invoice framework has evolved through Decree 123/2020/NĐ-CP, Decree 70/2025/NĐ-CP, and Decree 254/2026/NĐ-CP, reflecting a gradual shift toward more integrated digital tax administration.
Issued on June 30, 2026 and effective from July 1, 2026, Decree 254/2026/NĐ-CP provides the new regulatory framework for electronic invoices and electronic documents under the Law on Tax Administration No. 108/2025/QH15.
A system designed to standardize operations across markets has a natural limitation: not every country-specific requirement can be embedded in the ERP core. This gap is particularly relevant in markets where tax, invoicing, accounting and reporting requirements change quickly.
Across pharmaceuticals, logistics, and multinational operations, FPT.eInvoice extends ERP data into invoicing, tax, and local compliance while preserving a unified management architecture.
Input invoices (purchase invoices) are very important documents for every business, especially in cost accounting and tax declaration. However, accountants at small businesses often make some common mistakes related to input invoices.
Since July 1, 2022, electronic invoicing (e-invoicing) has become mandatory for all businesses, organizations, and household businesses in Vietnam as stipulated in Circular 78/2021/TT-BTC.
An input invoice is the document a business receives when purchasing goods or services from a supplier to support its production and business activities.
Decree 123/2020/NĐ-CP is a crucial legal document governing invoices and accounting records in Vietnam, especially amid the transition to electronic invoicing
In today’s increasingly globalized business landscape, issuing invoices for international clients requires Vietnamese companies to be well-versed in the regulatory nuances of each country.
