Decree 254/2026/ND-CP on e-invoices and e-documents and Circular 91/2026/TT-BTC
Key updates under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC on e-invoices, including scope, timing, and compliance requirements.
On 30 June 2026, the Government issued Decree 254/2026/ND-CP, detailing a number of articles and implementation measures of the Law on Tax Administration No. 108/2025/QH15 regarding e-invoices and e-documents.
On the same date, the Ministry of Finance issued Circular 91/2026/TT-BTC guiding the implementation of certain provisions of the Law on Tax Administration and Decree 254. Both legal instruments take effect from 1 July 2026.
The key changes introduced under Decree 254/2026/ND-CP & Circular 91/2026/TT-BTC:
- Scope of use of authenticated e-invoices, unauthenticated e-invoices, and e-invoices generated from cash registers
- Guidance on the application of e-invoices in specific cases
- Cases where invoices are not required
- Invoice issuance timing
- Contents of e-invoices
- Other notable points on E-commerce and digital platform
Please refer to the full updates in the Download section below.
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How we can help?
Our Tax experts can support your business in reviewing compliance with e-invoicing regulations, identifying gaps in current practices, and providing practical guidance to address specific invoicing scenarios under Decree 254 and Circular 91.
Documents
Contacts
Da Nguyen Partner, Tax
27 Jul 2026
Decree 254 & Circular 91
Key updates under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC on e-invoices, including scope, timing, and compliance requirements.
20 Jul 2026
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