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New rules on E-Invoices and E-Documents

09 July, 2026

The Government has issued Decree 254, providing a new legal framework for electronic invoices and electronic documents under the Tax Administration Law 2025. ​

The Decree took effect on 1 July. The new rules strengthen digital tax administration through enhanced data integration, standardised electronic data, and expanded compliance requirements.

For further details Download its full version here

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Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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Nghiem Hoang Lan

Partner, Tax Services, PwC Vietnam

Tel: +8498 410 7165

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Giang Bao Chau

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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Do Ngoc Lan Thanh

Partner, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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