1. Scope of Application

The Decree expands the scope of entities required to use e-invoices, including:

• Foreign suppliers without a permanent establishment in Vietnam but conducting e-commerce or digital platform business.
• Export processing enterprises using e-invoices for domestic transactions.
• Individuals and organizations providing services directly to consumers, such as shopping malls, supermarkets, restaurants, hotels, and transportation providers.

This expansion strengthens oversight of businesses with foreign elements or those dealing directly with consumers.

2. Types of Invoices under Decree 70/2025

The Decree introduces additional invoice categories to suit modern business needs:

• E-commerce invoices: Applied to online transactions, ensuring transparency and easy management.
• Cash register invoices: Required for households and individuals with revenue of ≥ VND 1 billion/year and retail businesses selling directly to consumers.
• Invoices of export processing enterprises: Separately regulated to match import-export activities.

3. Timing of Invoice Issuance

Issuing invoices at the correct time is crucial. Key new rules include:

• Export of goods: Issue invoice immediately upon completion of export procedures.
• International services: Issue invoice upon completion of service, regardless of payment.
• Insurance, lottery, casino: Issue invoice upon completion of transaction.
• Passenger transport by taxi: Issue invoice at the end of the ride.
• Credit activities: Issue invoice when interest becomes due per the credit contract.

Clear rules on timing reduce legal risks for businesses, especially in services and transportation.

Conclusion

Decree 70/2025 brings major changes in scope, invoice types, and issuance timing. Businesses must act quickly to update their practices and ensure compliance.

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