Vietnam publishes Decree 254 and Circular 91 on E-Invoicing and E-Documents

The new rules replace and consolidate the existing e-invoicing regime under Decree 123, provide implementation guidance for the Law on Tax Administration 2025, and introduce several operational changes affecting invoice issuance, reporting obligations, invoice content requirements, and tax administration processes. 

Key updates include, among others: 

1. Clarification of e-invoicing scope 

• A defined list of transactions is provided&n…