Non-residents optional e-invoicing to improve VAT recovery opportunities
Vietnam has introduced new e-invoicing regulations that bring an important change for foreign businesses selling into the country.
Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, effective from 1 July 2026, modernise Vietnam’s e-invoicing framework and introduce greater flexibility for businesses.
Foreign suppliers can now issue Vietnamese e-invoices
The headline change is for foreign organisations, including operators of e-commerce marketplaces and digital platforms supplying customers in Vietnam.
These businesses may now voluntarily register to issue Vietnamese electronic invoices, allowing Vietnamese business customers to recover input VAT using those invoices. This makes VAT compliance significantly easier for cross-border digital transactions.
Other key changes
The reforms also introduce several practical updates:
- More flexibility on invoice timing, allowing invoices to be issued after reconciliation for certain high-volume or recurring transactions, subject to statutory deadlines.
- New industries, including crypto asset and carbon exchange support services, may issue e-invoices without tax authority codes.
- Service deposits paid under contracts are confirmed as not requiring an invoice.
- Mandatory e-invoicing is extended to larger household and individual businesses with annual turnover above VND 1 billion.
- Existing paper receipts may continue to be used until 31 December 2026, before the transition to electronic receipts is completed.
The ability for foreign suppliers to issue Vietnamese e-invoices is the standout development. It simplifies VAT recovery for Vietnamese customers while making it easier for overseas digital businesses to operate within Vietnam’s increasingly digital VAT regime.
