Issuance of daily/monthly consolidated e-invoices

26 November, 2025

The Government has issued a draft resolution allowing the issuance of consolidated e-invoices at the end of the day or month for certain services.

Under current regulations, certain service providers (i.e. banking, securities, etc.) face difficulties as they are required to issue invoices for each individual transaction.

The resolution is expected to take immediate effect upon signing with the issuance of consolidated e-invoices expected to be permitted starting from the effective date of Decree 70/2025 (from 1 June 2025), aiming to resolve difficulties faced by businesses.

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Get in touch

Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

Do Ngoc Lan Thanh

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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