{"id":999974230,"date":"2025-05-28T11:04:34","date_gmt":"2025-05-28T04:04:34","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999974230"},"modified":"2026-06-07T16:48:38","modified_gmt":"2026-06-07T09:48:38","slug":"new-points-of-decree-70-2025-nd-cp-on-electronic-invoices","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/","title":{"rendered":"Top 13 new points of Decree 70\/2025\/ND-CP on electronic invoices"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Decree <\/span><b>70\/2025\/ND-CP on electronic invoices<\/b><span style=\"font-weight: 400;\"> issued by the Government on March 20, 2025, marking an important step forward in perfecting the legal framework for invoices and documents in Vietnam. The main purpose of this decree is to amend and supplement a number of articles of Decree No. 123\/2020\/ND-CP, which is the current legal basis for regulations on invoices and documents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Effective from June 1, 2025, <\/span><b>Decree 70\/2025 on electronic invoices<\/b><span style=\"font-weight: 400;\"> promises to bring about many remarkable changes, directly impacting the business activities of enterprises and business households nationwide. Timely grasping of these new points is extremely important to ensure legal compliance and optimize the process of managing invoices and documents.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In particular, changes related to <\/span><b>Decree 70 cash register bill<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>Decree 70 amends Decree 123<\/b><span style=\"font-weight: 400;\"> has been the focus of attention of the business community in recent times.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Join Bizzi to learn about the new points of Decree 70\/2025\/ND-CP on electronic invoices!\u00a0<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-999974232 size-large\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3-1024x557.webp\" alt=\"Decree 70\/2025\/ND-CP on electronic invoices was issued by the Government on March 20, 2025.\" width=\"1024\" height=\"557\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3-1024x557.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3-300x163.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3-768x418.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3-1536x835.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3-18x10.webp 18w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/nghi_dinh_70_2025_44b160d7ca9a436d95992d016f8c11d3.webp 1856w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/70-nd-cp.signed-1.pdf\">Download <span style=\"font-weight: 400;\">Decree <\/span><b>70\/2025\/ND-CP on electronic invoices<\/b><span style=\"font-weight: 400;\"> here!<\/span><\/a><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#13_diem_moi_noi_bat_tai_Nghi_dinh_702025ND-CP_ve_hoa_don_dien_tu\" >13 new highlights in Decree 70\/2025\/ND-CP on electronic invoices<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#1_Sua_doi_quy_dinh_ve_thoi_diem_lap_hoa_don\" >1. Amendment of regulations on invoice issuance time<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#2_Sua_doi_bo_sung_quy_dinh_ve_Hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien_HDDT_tu_MTT\" >2. Amending and supplementing regulations on Electronic Invoices generated from cash registers (Electronic Invoices from MTT)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#3_Bo_sung_doi_tuong_la_nha_cung_cap_o_nuoc_ngoai_kinh_doanh_thuong_mai_dien_tu_kinh_doanh_tren_nen_tang_so\" >3. Add the subject of foreign suppliers doing e-commerce business, business on digital platforms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#4_Bo_sung_giai_thich_nhieu_thuat_ngu_ve_hoa_don_chung_tu\" >4. Additional explanation of many terms about invoices and documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#5_Sua_doi_bo_sung_cac_hanh_vi_bi_cam_doi_voi_to_chuc_ca_nhan_ban_hang_hoa_cung_cap_dich_vu_va_cac_ben_lien_quan\" >5. Amendment and supplementation of prohibited acts (for organizations, individuals selling goods, providing services and related parties)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#6_Cac_quy_dinh_moi_ve_su_dung_hoa_don\" >6. New regulations on invoice use<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#7_Bai_bo_hang_loat_quy_dinh_ve_hoa_don_chung_tu_tu_0162025\" >7. Abolish a series of regulations on invoices and documents from June 1, 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#8_Cac_hanh_vi_bi_cam_trong_linh_vuc_hoa_don_chung_tu\" >8. Prohibited acts in the field of invoices and documents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#9_Thay_doi_ve_to_khai_dang_ky_su_dung_hoa_don_dien_tu\" >9. Changes to the electronic invoice registration form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#10_Diem_moi_ve_ngung_su_dung_hoa_don_dien_tu\" >10. New points about stopping the use of electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#11_Bo_sung_noi_dung_cua_hoa_don\" >11. Supplement the content of the invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#11_Quy_dinh_ve_xu_ly_hoa_don_co_sai_sot\" >11. Regulations on handling erroneous invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#12_Ve_hoa_don_chiet_khau\" >12. About discount invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#13_Cac_thay_doi_ve_chung_tu\" >13. Changes to documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#Giai_phap_cua_Bizzi_ho_tro_doanh_nghiep_dap_ung_Nghi_dinh_702025ND-CP_ve_hoa_don_dien_tu\" >Bizzi&#039;s solution supports businesses to meet Decree 70\/2025\/ND-CP on electronic invoices<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/new-points-of-decree-70-2025-nd-cp-on-electronic-invoices\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"13_diem_moi_noi_bat_tai_Nghi_dinh_702025ND-CP_ve_hoa_don_dien_tu\"><\/span>13 new highlights in Decree 70\/2025\/ND-CP on electronic invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP brings many important adjustments and additions. Below are 13 new highlights that businesses and business households need to pay special attention to:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Sua_doi_quy_dinh_ve_thoi_diem_lap_hoa_don\"><\/span>1. Amendment of regulations on invoice issuance time<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This new Decree has made detailed adjustments to many provisions in Article 9 of Decree 123\/2020\/ND-CP, clarifying the timing of invoice issuance in different transactions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time of invoice for sale of goods:<\/b><span style=\"font-weight: 400;\"> Under the new regulations, the time of invoice issuance is the time of transfer of ownership or right to use goods to the buyer. This helps to clearly define responsibilities and the time of revenue recognition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time to issue export invoice:<\/b><span style=\"font-weight: 400;\"> Decree 70\/2025\/ND-CP allows sellers to determine the time of issuing export invoices, however, this time must not be later than the next working day from the date the goods are cleared through customs. This regulation creates more favorable conditions for businesses operating in the field of import and export.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time of service invoice creation:<\/b><span style=\"font-weight: 400;\"> Service invoices must be issued at the time of completion of service provision. This ensures accuracy and timeliness in recording service revenue.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice timing for multiple deliveries\/handovers:<\/b><span style=\"font-weight: 400;\"> In cases where goods and services are delivered or handed over in multiple installments, an invoice must be issued for each delivery or handover. This regulation helps to closely manage complex transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Time to issue invoices for casino and electronic games with prizes:<\/b><span style=\"font-weight: 400;\"> The time for invoicing in this field is stipulated to be no later than 01 day from the end of the revenue determination date.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other specific cases:<\/b><span style=\"font-weight: 400;\"> The Decree also specifically stipulates the time of invoice issuance for specific fields such as bulk services, telecommunications, construction, real estate, insurance, lottery, etc., ensuring consistency and clarity in application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Clearly specify cases where the time of invoice creation is different from the time of digital signature:<\/b><span style=\"font-weight: 400;\"> In case the time of invoice creation is different from the time of digital signature and data transfer, the time of digital signature and data transfer must be no later than the next working day from the time of invoice creation (except for cases of sending summary tables). The Decree also clarifies the principle of tax declaration: the seller declares tax according to the time of invoice creation, while the buyer declares tax according to the time of receipt of the invoice in accordance with regulations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Sua_doi_bo_sung_quy_dinh_ve_Hoa_don_dien_tu_khoi_tao_tu_may_tinh_tien_HDDT_tu_MTT\"><\/span>2. Amending and supplementing regulations on Electronic Invoices generated from cash registers (Electronic Invoices from MTT)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">One of the important new points of <\/span><b>Decree 70 cash register bill<\/b><span style=\"font-weight: 400;\"> is the amendment and supplementation of regulations related to electronic invoices from MTT:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional applicable subjects:<\/b><span style=\"font-weight: 400;\"> The Decree expands the subjects required to use electronic invoices from the e-invoice system that connects to transfer data with tax authorities, including business households and business individuals with revenue of 1 billion VND\/year or more.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Expanded application to businesses:<\/b><span style=\"font-weight: 400;\"> The application of e-invoices from MTT is also extended to businesses selling goods and providing services directly to consumers in specific areas such as shopping malls, supermarkets, retail, catering, restaurants, hotels, transportation, arts, entertainment, cinemas, etc. This aims to enhance transparency and efficiency of tax management in retail transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional definitions:<\/b><span style=\"font-weight: 400;\"> Decree 70\/2025\/ND-CP on electronic invoices adds official definitions of &quot;Electronic invoices generated from cash registers connected to electronic data transfer with tax authorities&quot; and &quot;Cash registers&quot;, clarifying the nature and technical requirements of this type of invoice.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Bo_sung_doi_tuong_la_nha_cung_cap_o_nuoc_ngoai_kinh_doanh_thuong_mai_dien_tu_kinh_doanh_tren_nen_tang_so\"><\/span>3. Add the subject of foreign suppliers doing e-commerce business, business on digital platforms<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP for the first time mentions invoice management for foreign suppliers operating in the field of e-commerce and digital business in Vietnam:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Voluntary registration:<\/b><span style=\"font-weight: 400;\"> Foreign suppliers without a permanent establishment in Vietnam but conducting e-commerce or digital platform business activities can voluntarily register to use e-invoices under Decree 123\/2020\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Using VAT invoices:<\/b><span style=\"font-weight: 400;\"> These suppliers are allowed to use value added tax (VAT) invoices for their transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Add e-commerce invoice type:<\/b><span style=\"font-weight: 400;\"> The Decree also adds a type of e-commerce invoice applicable to exporters of goods and services abroad, with the condition that invoice data must be transferred electronically to the tax authority. This creates a clearer legal framework for cross-border e-commerce transactions.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Bo_sung_giai_thich_nhieu_thuat_ngu_ve_hoa_don_chung_tu\"><\/span>4. Additional explanation of many terms about invoices and documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To ensure consistent understanding and application, Decree 70\/2025\/ND-CP has supplemented and explained in detail many important terms:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional and Explanation:<\/b><span style=\"font-weight: 400;\"> New terms added and explained include: Electronic Invoice from MTT, Cash Register, Electronic Document, Destruction of Electronic Invoice\/Document, Destruction of Invoice printed by tax authority.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Modify definition:<\/b><span style=\"font-weight: 400;\"> The definition of Electronic Document has been revised, removing the listing of specific types of documents, and replacing it with a more general definition.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional content on destruction:<\/b><span style=\"font-weight: 400;\"> The Decree supplements the content explaining clearly about invoices and documents that are allowed to be destroyed, which are invoices and documents whose storage period has expired according to the provisions of law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Amend the definition of electronic invoice service provider:<\/b><span style=\"font-weight: 400;\"> The definition of Electronic Invoice Service Provider is expanded to include the provision of electronic document services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Supplementing the definition of the General Department of Taxation&#039;s Electronic Information Portal:<\/b><span style=\"font-weight: 400;\"> The Decree supplements the definition of the General Department of Taxation&#039;s Electronic Information Portal on electronic invoices exclusively for taxpayers, creating an official and centralized information channel.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Sua_doi_bo_sung_cac_hanh_vi_bi_cam_doi_voi_to_chuc_ca_nhan_ban_hang_hoa_cung_cap_dich_vu_va_cac_ben_lien_quan\"><\/span>5. Amendment and supplementation of prohibited acts (for organizations, individuals selling goods, providing services and related parties)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP also updates and supplements prohibited acts in the field of invoices and documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prohibition of falsifying invoices and documents<\/b><span style=\"font-weight: 400;\"> to commit an illegal act.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prohibition of electronic data transfer to tax authorities<\/b><span style=\"font-weight: 400;\"> as prescribed.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"6_Cac_quy_dinh_moi_ve_su_dung_hoa_don\"><\/span>6. New regulations on invoice use<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP provides a number of new regulations related to the use of invoices in specific cases:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Foreign suppliers:<\/b><span style=\"font-weight: 400;\"> As mentioned above, foreign suppliers doing e-commerce business are allowed to use VAT invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Add e-commerce invoice type:<\/b><span style=\"font-weight: 400;\"> The Decree officially supplements regulations on types of e-commerce invoices for export transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Manufacturing enterprises:<\/b><span style=\"font-weight: 400;\"> The Decree provides specific guidance on the use of VAT invoices by manufacturing enterprises depending on the tax declaration method chosen by the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice for sale of public assets:<\/b><span style=\"font-weight: 400;\"> The Decree provides general provisions on the use of invoices when selling public assets, creating a legal basis for the management of these transactions.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"7_Bai_bo_hang_loat_quy_dinh_ve_hoa_don_chung_tu_tu_0162025\"><\/span>7. Abolish a series of regulations on invoices and documents from June 1, 2025<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To synchronize and eliminate inappropriate regulations, Decree 70\/2025\/ND-CP decided to abolish a number of provisions in Decree 123\/2020\/ND-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Abolish regulations on cancellation of invoices and documents:<\/b><span style=\"font-weight: 400;\"> Clause 10, Article 3 of Decree 123 regulating the cancellation of invoices and documents will be abolished.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Abolish regulations on retail and food service establishments:<\/b><span style=\"font-weight: 400;\"> Point g Clause 4 Article 9 of Decree 123, relating to invoicing at retail and catering establishments, will also no longer be effective.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Abolish regulations on electronic document format for personal income tax deduction:<\/b><span style=\"font-weight: 400;\"> Clause 2, Article 33 of Decree 123 regulating the format of electronic documents for personal income tax (PIT) deduction will be abolished.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Abolish regulations on making and authorizing making receipts:<\/b><span style=\"font-weight: 400;\"> Article 37 of Decree 123, which regulates the preparation and authorization of receipts, will also no longer be effective.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Abolish regulations related to system connection and information provision:<\/b><span style=\"font-weight: 400;\"> The provisions in Clause 2, Article 50, Article 51, Clauses 3 and 4, Article 52, Clause 5, Article 53 of Decree 123, related to stopping system connection, time limit for providing information, deploying contact addresses, ensuring operation of the system for receiving electronic invoice information, will also be abolished.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"8_Cac_hanh_vi_bi_cam_trong_linh_vuc_hoa_don_chung_tu\"><\/span>8. Prohibited acts in the field of invoices and documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP provides more detailed regulations on prohibited acts in the field of invoices and documents, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For tax officials:<\/b><span style=\"font-weight: 400;\"> Acts such as causing trouble, harassing taxpayers, covering up violations of laws on invoices and documents, and accepting bribes in any form are strictly prohibited.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>For individuals, organizations selling goods, providing services and related parties:<\/b><span style=\"font-weight: 400;\"> Prohibited acts include using illegal invoices, fake invoices, falsifying invoices and documents, obstructing tax officials during inspections and checks, giving bribes, illegally accessing the information system on invoices and documents, and especially not transferring electronic invoice data to tax authorities in accordance with regulations.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"9_Thay_doi_ve_to_khai_dang_ky_su_dung_hoa_don_dien_tu\"><\/span>9. Changes to the electronic invoice registration form<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The new Decree also has notable changes regarding the registration form for using electronic invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional cases where invoices must be issued:<\/b><span style=\"font-weight: 400;\"> The Decree supplements cases where sellers must issue invoices to buyers from June 1, 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Authorization to establish the Investment Contract:<\/b><span style=\"font-weight: 400;\"> Business households and business individuals are allowed to authorize a third party to create electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>New regulations when registering:<\/b><span style=\"font-weight: 400;\"> The process of registering to use electronic invoices will have an additional step of comparing information with the National Population Database and Electronic Identification. The system will also send a confirmation request via email or phone to the registrant. In case of detecting tax risks, the tax authority has the right to request the taxpayer to explain or verify actual business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Branch data mining:<\/b><span style=\"font-weight: 400;\"> In case the parent company needs to exploit electronic invoice data of branches and dependent units, the parent company must notify the tax authority directly managing the parent company.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"10_Diem_moi_ve_ngung_su_dung_hoa_don_dien_tu\"><\/span>10. New points about stopping the use of electronic invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP adds specific cases in which taxpayers will be stopped from using electronic invoices:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cases of discontinuation of use:<\/b><span style=\"font-weight: 400;\"> These cases include temporary suspension of use according to documents of competent authorities, acts of short selling of goods and services, violations of tax or invoice laws, changes in business lines that do not meet the conditions for using electronic invoices from MTT, signs of tax evasion or high tax risks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Implementation sequence:<\/b><span style=\"font-weight: 400;\"> The procedure for stopping the use of electronic invoices is specifically regulated for each case, ensuring transparency and compliance with the law.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"11_Bo_sung_noi_dung_cua_hoa_don\"><\/span>11. Supplement the content of the invoice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The content of electronic invoices according to Decree 70\/2025\/ND-CP also has some adjustments:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer information: In addition to name, address, tax code, personal identification number or unit code related to the budget can be used.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Add the name of the goods and services \u2013 clearly state in the invoice\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specify the content of invoices for special cases (electricity, water, telecommunications, banking, securities, insurance, medical examination and treatment, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Electronic invoices do not necessarily have to have full content.<\/b><span style=\"font-weight: 400;\">: Clearly stipulate cases such as selling gasoline to non-business individuals, casino\/electronic game business with prizes that do not necessarily have the name, address, tax code, and digital signature of the buyer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplementing regulations on VAT invoices and tax refund declarations shall be implemented according to the guidance of the Minister of Finance.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"11_Quy_dinh_ve_xu_ly_hoa_don_co_sai_sot\"><\/span>11. Regulations on handling erroneous invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Decree 70\/2025\/ND-CP has important changes in the process of handling erroneous electronic invoices: <\/span><b>Eliminate the regulation of canceling incorrectly created electronic invoices<\/b><span style=\"font-weight: 400;\"> in case the seller discovers that the invoice has been coded but not yet sent to the buyer.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Ve_hoa_don_chiet_khau\"><\/span>12. About discount invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Specify the method of calculating and adjusting the discount amount on the invoice (adjust on the final invoice\/next period or issue an adjusted invoice with a statement).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"13_Cac_thay_doi_ve_chung_tu\"><\/span>13. Changes to documents<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The Decree also has adjustments related to electronic documents and electronic receipts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Registering to use electronic documents and electronic receipts: Adding registration subjects (organizations and individuals deducting personal income tax, deducting e-commerce\/digital platform tax) and specifying subjects registering directly on the Electronic Information Portal.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit electronic documents to the Tax Authority: Submit complete personal income tax deduction document data in standard format.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handling incorrectly created documents: Perform the same process as handling incorrectly created electronic invoices, notify according to form 04\/ss-CT\u0110T.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Send periodic receipt usage reports to tax authorities according to form BC26\/BL\u0110T.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_cua_Bizzi_ho_tro_doanh_nghiep_dap_ung_Nghi_dinh_702025ND-CP_ve_hoa_don_dien_tu\"><\/span>Bizzi&#039;s solution supports businesses to meet Decree 70\/2025\/ND-CP on electronic invoices<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help businesses and households easily adapt to changes in the <\/span><b>Decree 70\/2025 on electronic invoices<\/b><span style=\"font-weight: 400;\">, e-invoice solution providers like Bizzi have been constantly updating and developing new features. Below are some of the solutions and functions that Bizzi can provide to support businesses in meeting the requirements of the new decree:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Timely updates of new regulations:<\/b><span style=\"font-weight: 400;\"> Bizzi is committed to quickly and accurately updating changes in Decree 70\/2025\/ND-CP, ensuring that the electronic invoice system always complies with the law.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Support for new time-based billing:<\/b><span style=\"font-weight: 400;\"> The Bizzi system will be adjusted to support users in invoicing accurately according to new regulations on the timing of invoicing for each type of transaction (sales of goods, exports, services, multiple deliveries, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Electronic invoice solution initiated from cash register:<\/b><span style=\"font-weight: 400;\"> Bizzi provides an electronic invoice solution from cash registers that fully meets the requirements of the decree, including connecting and transferring electronic data directly to tax authorities, suitable for subjects such as business households with revenue of over 1 billion VND and businesses in the retail and direct-to-consumer services sectors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Support invoice management for foreign suppliers:<\/b><span style=\"font-weight: 400;\"> Bizzi can provide e-invoice solutions for foreign suppliers doing e-commerce business in Vietnam, helping them register and use VAT invoices conveniently.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Prevent prohibited behavior:<\/b><span style=\"font-weight: 400;\"> The Bizzi system is designed with high security features, helping businesses prevent counterfeit invoices, data theft or other violations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Update the registration form for using electronic invoices:<\/b><span style=\"font-weight: 400;\"> Bizzi will update the electronic invoice registration forms according to new regulations, supporting businesses to carry out registration procedures quickly and accurately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ensure full invoice content:<\/b><span style=\"font-weight: 400;\"> The Bizzi system allows users to fully enter required information and additional information according to new regulations, including buyer information (personal identification number, unit code), detailed names of goods and services, and specific content for each industry.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Support for handling incorrect invoices:<\/b><span style=\"font-weight: 400;\"> Bizzi provides an easy process for adjusting and replacing incorrectly issued e-invoices, in compliance with the new regulation of no longer canceling unsent invoices.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>Conclude<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Decree 70\/2025\/ND-CP on electronic invoices<\/b><span style=\"font-weight: 400;\"> marks an important step forward in perfecting the legal framework for invoices and documents in Vietnam, especially in the context of strong digital transformation. These changes not only affect businesses&#039; accounting and tax management processes but also affect the way they transact and interact with tax authorities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding the timing of invoicing and new regulations, especially changes related to <\/span><b>Decree 70 cash register bill<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>Decree 70 amends Decree 123<\/b><span style=\"font-weight: 400;\">, is extremely important for businesses and business households to comply with the law and minimize possible legal risks.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To ensure effective compliance and optimize the process of managing invoices and documents according to <\/span><b>Decree 70\/2025 on electronic invoices<\/b><span style=\"font-weight: 400;\">, businesses and business households need to proactively learn carefully about the new regulations and have plans to deploy appropriate technology solutions, such as e-invoice solutions from reputable suppliers such as Bizzi. Careful preparation now will help businesses and business households be ready to apply the new regulations from June 1, 2025 smoothly and effectively.<\/span><\/p>\n<p>Monitor\u00a0<a href=\"https:\/\/bizzi.vn\/\">Bizzi<\/a>\u00a0To quickly receive the latest information:<\/p>\n<ul>\n<li aria-level=\"1\">Facebook:\u00a0<a href=\"https:\/\/www.facebook.com\/bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/bizzivietnam<\/a><\/li>\n<li aria-level=\"1\">Linkedin:\u00a0<a href=\"https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/<\/a><\/li>\n<li aria-level=\"1\">Youtube:\u00a0<a href=\"https:\/\/www.youtube.com\/@bizzivietnam\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.youtube.com\/@bizzivietnam<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Decree 70\/2025\/ND-CP on electronic invoices was issued by the Government on March 20, 2025, marking a step forward\u2026<\/p>","protected":false},"author":37,"featured_media":999974231,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999974230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999974230"}],"version-history":[{"count":2,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974230\/revisions"}],"predecessor-version":[{"id":999974946,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999974230\/revisions\/999974946"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999974231"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999974230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999974230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999974230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}