Decree on e-invoices and electronic supporting documents No. 254/2026/ND-CP

● In force

Decree on e-invoices and electronic documents, effective from 1 July 2026. Transactions invoiced from that date follow this document and Circular 91/2026/TT-BTC; earlier transactions may still fall under the old framework.

Number: 254/2026/ND-CP
Document type: Decree
Issued by: Government
Effective: 1 July 2026
Status: In force
Area: Invoices and receipts

Who should read this document

Accountants and those preparing e-invoices
Enterprises and household businesses using e-invoices
Those revising contract templates and internal regulations

Relation to other documents

Documents with the same scope, to read alongside it:

Decree 123/2020/ND-CP Decree on invoices and documents
Decree 70/2025/ND-CP Decree amending regulations on e-invoices and supporting documents
Circular 91/2026/TT-BTC Circular on electronic invoices and supporting documents

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

Open the national legal documents database, the Official Gazette, or the documents page of the Government.
Type the exact number 254/2026/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).
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 254/2026/ND-CP:

Vietnamese companies earning income abroad: foreign tax credits and proving Vietnamese residenceWhen 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 weeks

206 articles across the network mention 254/2026/ND-CP (in Vietnamese).

Documents in the same area

Decree 123/2020/ND-CPDecree on invoices and documents Decree 70/2025/ND-CPDecree amending regulations on e-invoices and supporting documents Decree 125/2020/ND-CPDecree on administrative penalties for tax and e-invoice violations Circular 78/2021/TT-BTCCircular guiding invoices and supporting documents Circular 91/2026/TT-BTCCircular on electronic invoices and supporting documents

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Questions and answers

Is Decree 254/2026/ND-CP still in force?

According to the library's cross-check, this document is currently applied (effective: 1 July 2026). A document in force may still be amended after the date the library recorded it, so check its status again in the official legal documents database before relying on it for a real case.

Where can I read the original text of Decree 254/2026/ND-CP?

Type the exact number "254/2026/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.