Vietnam issues Decree 254/2026/ND-CP detailing e-invoice and e-document rules
This page records one dated change. For the rules in Vietnam as they stand today, see the Vietnam guide →
- Jurisdiction
- 🇻🇳 Vietnam
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- Action required
- Announced
- 13 July 2026
- Effective
- 1 July 2026
- Instrument
- VN-DECREE-254-2026
- Authority
- Chinhphu.vn (Government of Vietnam policy portal)
- Systems
- Invoicing, ERP, Reporting
- Verified
- Fetched from official source · high confidence
Vietnamese businesses and individuals issuing e-invoices or e-documents under Tax Administration Law No. 108/2025/QH15 — Decree 254 has applied since 1 July 2026.
Review Vietnamese e-invoice issuance and archiving against Decree 254/2026/ND-CP, which has applied since 1 July 2026, and confirm your provider has updated to its rules.
InvoicingERPReporting
The Government of Vietnam issued Decree No. 254/2026/ND-CP detailing certain articles of, and implementing measures for, Tax Administration Law No. 108/2025/QH15 on electronic invoices and electronic documents. The Decree takes effect from 1 July 2026 and sets out the principles for creating, managing and using electronic invoices and electronic documents.
What changed in detail
The Government of Vietnam issued Decree No. 254/2026/ND-CP, detailing certain articles of and implementing measures for Tax Administration Law No. 108/2025/QH15 as they apply to electronic invoices and electronic documents. It sets out the principles for creating, managing and using e-invoices and e-documents. The Decree has applied since 1 July 2026.
What it means
Vietnamese invoicing systems have been operating under Decree 254 for over a month by the time this reaches most readers — confirm your e-invoicing provider and internal templates already reflect its rules rather than the framework it replaces, since backdated non-compliance is the real exposure here, not a future deadline.
Proof
Chính phủ ban hành Nghị định số 254/2026/NĐ-CP: Quy định chi tiết một số điều và biện pháp tổ chức, hướng dẫn thi hành Luật Quản lý thuế số 108/2025/QH15 về hóa đơn điện tử, chứng từ điện tử. Nghị định có hiệu lực từ ngày 1/7/2026.The Government issues Decree No. 254/2026/ND-CP: detailing a number of articles and implementing measures for Tax Administration Law No. 108/2025/QH15 on electronic invoices and electronic documents. The Decree takes effect from 1 July 2026.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Decree No. 254/2026/ND-CP · full text on the Government policy portal · xaydungchinhsach.chinhphu.vn