On May 31, 2025, the Ministry of Finance published Circular No. 32/2025/TT-BTC, which offers additional guidance on invoices and related documents under the Law on Tax Administration 2019 and Decree No. 123/2020/ND-CP, amended and supplemented by Decree No. 70/2025/ND-CP.
The key aspects include:
- Authorization of a third party for e-invoice issuance: Details the requirements for the content of the contractual agreements, notifications to the tax authority, and additional details that sho…