Vietnam replaces its e-invoicing circular and adds a consumer reward for reporting missing invoices
This page records one dated change. For the rules in Vietnam as they stand today, see the Vietnam guide →
- Jurisdiction
- Vietnam
- Tax
- VAT (GTGT)
- Change type
- E-invoicing
- Status
- In force
- Impact
- Plan ahead
- Announced
- 30 June 2026
- Effective
- 1 July 2026
- Instrument
- VN-91-2026-TT-BTC
- Authority
- Bộ Tài chính (Ministry of Finance, Vietnam)
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Organizations and individuals within scope of Decree No. 254/2026/ND-CP — issuers and users of e-invoices and e-documents in Vietnam, and consumers who may claim the new reporting reward.
Review Vietnamese e-invoicing procedures against Circular 91/2026/TT-BTC, which replaces Circular 32/2025.
InvoicingERP
Vietnam's Ministry of Finance issued Circular 91/2026/TT-BTC (signed 30 June 2026, effective 1 July 2026), replacing Circular 32/2025/TT-BTC and detailing certain provisions of Tax Administration Law No. 108/2025/QH15 and Decree 254/2026/ND-CP on electronic invoices and electronic documents. Article 1 sets out detailed rules on e-invoice registration, format, high-risk-taxpayer criteria, and — among the listed implementing items — 'the level of reward, form, procedure for rewarding, management and use of reward funds for consumers who report sellers that fail to issue and deliver electronic invoices' (khen thưởng người tiêu dùng tố giác người bán không lập và giao hóa đơn điện tử).
What changed in detail
Vietnam’s Ministry of Finance issued Circular 91/2026/TT-BTC, signed 30 June 2026 and effective 1 July 2026, replacing Circular 32/2025/TT-BTC and detailing provisions of Tax Administration Law No. 108/2025/QH15 and Decree No. 254/2026/ND-CP on electronic invoices and e-documents.
Article 1 sets out what the Circular covers in detail, including — at point đ) of clause 2 — the level, form, procedure, management and funding of a reward for consumers who report sellers that fail to issue and deliver e-invoices. The same clause covers e-invoice registration and format, high-risk-taxpayer criteria, e-invoice data transfer (including for casino and prize e-game operations), invoice lookup and account management on the tax authority’s system, and the destruction procedure for authority-ordered pre-printed invoices and paper receipts.
What it means
The consumer-reward mechanism turns invoice compliance into something a customer has a financial reason to police, not just something the tax authority audits after the fact — a seller who skips issuing an e-invoice now faces a report from the other side of the transaction, with money behind it. Businesses operating in Vietnam should treat point-of-sale e-invoice issuance as higher-risk to skip than before, and should review Circular 91/2026/TT-BTC against whatever compliance checklist was built around the superseded Circular 32/2025/TT-BTC, since the replacement is wholesale rather than a targeted amendment.
Proof
đ) Mức khen thưởng, hình thức, trình tự, thủ tục khen thưởng, quản lý, sử dụng kinh phí khen thưởng người tiêu dùng tố giác người bán không lập và giao hóa đơn điện tử;dd) The level of reward, form, procedure for rewarding, management and use of reward funds for consumers who report sellers that fail to issue and deliver electronic invoices;
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Thông tư số 91/2026/TT-BTC, signed by Văn phòng Chính phủ 28/07/2026 · datafiles.chinhphu.vn