New rules on E-Invoices and E-Documents

20 July, 2026

The Ministry of Finance has issued Circular No. 91/2026, providing guidance on the implementation of the Law on Tax Administration 2025 and Decree No. 254/2026 relating to e-invoices and electronic documents. The Circular took effect on 1 July 2026.

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Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

Giang Bao Chau

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

Dang Quang Vinh

Director, Tax Services, PwC Vietnam

Tel: +84 24 3946 2246

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