Decree amending regulations on e-invoices and supporting documents No. 70/2025/ND-CP

● To be cross-checked

Amends and supplements Decree 123/2020/ND-CP on e-invoices and supporting documents; a key point is the expansion of the group of enterprises and household businesses required to use e-invoices generated from point-of-sale systems. Read this document together with Decree 123/2020/ND-CP.

Number
70/2025/ND-CP
Document type
Decree
Issued by
Government
Effective
1 June 2025
Status
To be cross-checked
Area
Invoices and receiptsHousehold businesses

From 1 July 2026, Decree 254/2026/ND-CP applies to the same scope of e-invoices and supporting documents — cross-reference the implementation provisions to determine which regulations apply to your transactions.

Who should read this document

Relation to other documents

Documents with the same scope, to read alongside it:

This is a suggested pair of documents to read side by side; it does not state that this document has been replaced in full or in part. Which document has expired, and from which date, is set out in the implementation provisions of the newer document.

Read the original on the official portal

  1. Open the national legal documents database, the Official Gazette, or the documents page of the Government.
  2. Type the exact number 70/2025/ND-CP into the search box (the official number is written with the Vietnamese letter D-with-stroke where this page shows D; most search boxes accept both).
  3. Check the number, title and date of issue on the result; look at the legal status and any amending documents listed with it.

Copies on unofficial websites may miss amendments and supplements - use the text on the official portal when you need to cite it. The official text is in Vietnamese.

Explainer articles

TaxDatum guides in English that mention 70/2025/ND-CP:

When a Vietnamese supplier's tax code status changes: what to do with contracts, invoices and input VATE-invoices in Vietnam for foreign-invested companies: issuing, receiving and keeping recordsVAT in Vietnam under the 2024 VAT law: a working guide for foreign-invested companiesInput VAT credit in Vietnam: the conditions accounts payable must check before booking an invoiceRebates, early-payment discounts and distributor fees: which payments change Vietnamese VATRunning PIT on payroll at a foreign-invested company: withholding, family deductions and dependantsGoing live with e-invoices at a new foreign-invested company in Vietnam: a set-up plan for the first weeksWrong buyer, wrong amount, issued twice: which fix Vietnam's e-invoice rules allow for each kind of error

50 articles across the network mention 70/2025/ND-CP (in Vietnamese).

Documents in the same area

Resolution 198/2025/QH15Resolution on Development of the Private EconomyDecree 123/2020/ND-CPDecree on invoices and documentsDecree 125/2020/ND-CPDecree on administrative penalties for tax and e-invoice violationsDecree 254/2026/ND-CPDecree on e-invoices and electronic supporting documentsCircular 40/2021/TT-BTCCircular on tax for household businesses and individual businessesCircular 78/2021/TT-BTCCircular guiding invoices and supporting documents

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Questions and answers

Is Decree 70/2025/ND-CP still in force?

The library does not yet have enough grounds to state the legal status of this document - documents with the same scope already exist: 254/2026/ND-CP, 91/2026/TT-BTC. Whether the old document has expired in full or in part, and from which date, must be read in the implementation and transitional provisions of the newer document or checked in the official legal documents database.

Where can I read the original text of Decree 70/2025/ND-CP?

Type the exact number "70/2025/ND-CP" into the search box of the national legal documents database, the Official Gazette or the documents page of the issuing body. Check the number, title and date of issue on the result before reading; copies on unofficial websites may miss amendments. The official text is in Vietnamese.

Does this page give specific articles, penalty amounts or deadlines?

No. The page only summarises the document's scope in plain words and shows who should read it. Specific articles, amounts and deadlines must be read in the original text in force at the time the obligation arises.

How do I know which document applies to an older case?

Identify the date the obligation arose or the tax period of the case, then read the implementation and transitional provisions of the newer document with the same scope. Transactions and filing periods before and after the effective date of a new document may need two different documents; when in doubt, ask the managing tax office.

Reference content: summarises the document's scope in plain words, does not give specific articles, penalty amounts or deadlines, and may not yet reflect new documents. TaxDatum.com is run by a private company and is not a government portal.