Vietnam tax reforms tighten electronic invoicing rules and launch citywide tax‑ID cleanup

Effective 1 July 2026, Vietnam’s new Law on Tax Administration (No. 108/2025/QH15) and Decree No. 254/2026/ND‑CP introduce detailed rules for electronic invoicing and specify when businesses must issue invoices for goods and services. The decree clarifies exemptions, extended issuance periods for certain digital and transport services, and procedures for insurance contracts.

In Ho Chi Minh City, the tax authority has created a permanent unit to implement the “Clean Tax‑ID” campaign mandated by Decision 595 (8 May 2026). The unit will process reports of inactive taxpayers, remove dormant tax numbers, and curb misuse of tax IDs that obstruct business operations and threaten state revenue.

Both measures aim to improve tax compliance, reduce administrative backlogs, and enhance transparency for Vietnamese enterprises.