Vietnam tightens e‑invoicing rules for small businesses, effective July 2026

Vietnam’s tax authority is rolling out new electronic invoicing rules as part of the 2025 Tax Management Law and accompanying decrees (252/2026, 253/2026, 254/2026). From 1 July 2026, any business, sole trader or household shop with annual revenue of 1 billion VND or more must use electronic invoices with tax‑authority codes or receipts generated from point‑of‑sale machines. Entities below that threshold are exempt, and invoices are required only for transactions that are confirmed as completed.

The measures also standardise multi‑channel sales, treating revenue from physical stores, websites, social‑media platforms and marketplaces as a single figure for the 1 billion VND threshold. New administrative procedures mandate the destruction of unused paper invoices and receipt books, and introduce a whistle‑blower reward scheme that can pay up to 10 million VND per successful tax‑evasion report. The tax office is deploying digital tools such as eTax Mobile, AI‑driven chatbots and suggested filing forms to reduce manual reporting burdens.

Financial institutions, exemplified by MB Bank, are offering free digital cash‑flow management tools and fee‑free accounts to help small sellers comply with the new reporting requirements.