Amendments to regulations on electronic invoices

• Enhanced E-Invoicing Compliance: Decree 70/2025/ND-CP refines the provisions of Decree 123/2020/ND-CP, focusing on improving compliance, simplifying e-invoice issuance, and better integrating with tax authority systems.
• Clarified Responsibilities and Expanded Scope: The decree outlines the roles of taxpayers, intermediaries, and software providers, while expanding mandatory e-invoice usage across various business sectors.
• Key Updates on Invoicing: It covers the subjects of application, types of invoices, timing, content, use of cash register-generated invoices, and procedures for replacing or adjusting electronic invoices.
• The Decree will take effect starting from 1 June 2025.

Sources

• KPMG
• Decree

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• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Collection of E-Invoicing Guides – Worldwide – VATupdate
• • Briefing / Comprehensive Guides (incl. podcasts)

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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