Vietnam tax authority issues guidance and proposes delay on electronic invoice regulations

The tax office in Dong Nai city warned that illegal or improperly managed electronic invoices remain common and pose financial and legal risks for businesses. It urged firms to verify partners’ tax status, ensure accurate creation and timely storage of e‑invoices, avoid purchasing or using false invoices, and strengthen internal controls and documentation. Companies are also encouraged to cooperate with tax officials when issues arise.

The Ministry of Finance, after reviewing feedback on the draft circular governing electronic invoices and documents, recommended postponing its start date by six months to December 2026. Stakeholders such as the e‑commerce regulatory agency and banks like VietinBank cited the need for system upgrades, software testing and procurement procedures to avoid operational errors. The original draft slated the new rules to become effective on 1 July 2026.