1️⃣ New Subjects & Concepts

• Foreign suppliers (e-commerce, digital platforms) may voluntarily register to use e-invoices.
• New concepts introduced: “E-commerce invoice” and “E-invoice generated from cash registers”.
• A new Tax Authority E-Invoice Portal for e-invoice management.

2️⃣ New Rules on Issuance & Usage

• Integration of receipts & invoices allowed when collecting taxes, fees, charges, and services together.
• More cases requiring invoices for each transaction (casinos, gaming with prizes, e-commerce, etc.).
• Revised timing of invoice issuance for specific industries: insurance, export, lottery, healthcare, etc.
• VAT invoice cum tax refund form officially implemented.

3️⃣ Data Management & Security

• Mandatory submission of e-invoice data to tax authorities; failure to submit is a violation.
• Stricter registration with biometric technology to enhance security.
• Additional responsibilities for e-invoice service providers.

4️⃣ Impact on Businesses

🎯 Conclusion

Decree 70/2025/ND-CP demonstrates the Government’s effort to modernize the e-invoice system, ensuring transparency – security – efficiency.

👉 Businesses should: update the new rules promptly, review invoicing processes, prepare IT infrastructure, and coordinate with tax authorities/service providers.

📞 Contact MBA Audit Firm for detailed advisory and internal training on e-invoice compliance.

✨ MBA Audit Firm – Trust. Integrity. Professionalism.