Tax & Legal updates - Tax Alert: Decree No. 70/2025/ND-CP on invoice and documents

This Decree introduces several notable amendments, as outlined below: 

1. Allow foreign supplier without commercial presence in Vietnam, who engage in ecommerce, digital platform-based business and other services, to voluntarily register to use e-invoice. 
2. Export Processing Enterprises (“EPE”) engaging in business activities other than export manufacturing use sales invoice or VAT invoice for such activities, depending on the VAT filing method.
3. Introduce new type of invoice: e-commercial invoice. 
4. Time to issue invoice.
5. Notable provisions regarding invoice issuance.
6. The registration for e-invoice is monitored through the National Database or the Electronic Identification and Authentication System to verify the legal representative of the entity. 
7. Supplement several notable cases where the use of invoices is suspended.
8. Some other notable provisions relating to the replacement and adjustment of e-invoice.
9. In addition, Decree 70 also amends the mandatory items on the Personal Income Tax withholding voucher to include the information of compulsory insurance contributions, as well as charitable, humanitarian and educational support donations.

Download the full documents below to gain insights into the provisions.