{"id":999981560,"date":"2026-07-09T13:55:59","date_gmt":"2026-07-09T06:55:59","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999981560"},"modified":"2026-07-09T16:05:10","modified_gmt":"2026-07-09T09:05:10","slug":"summary-of-6-new-points-in-decree-254-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/","title":{"rendered":"Summary of 6 noteworthy new points in Decree 254\/2026\/ND-CP on electronic invoices and electronic documents effective from July 1, 2026."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On June 30, 2026, the Government officially issued the following: <\/span><b>Decree No. 254\/2026\/ND-CP<\/b><span style=\"font-weight: 400;\"> This document provides detailed guidance on the implementation of the Law on Tax Administration No. 108\/2025\/QH15. It takes effect from [date]. <\/span><b>01\/07\/2026<\/b><span style=\"font-weight: 400;\">, This document brings about groundbreaking changes regarding... <\/span><b>Electronic invoice<\/b><span style=\"font-weight: 400;\"> and <\/span><b>electronic documents<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below is a detailed analysis of the six most important new points of this Decree for businesses, organizations, and taxpayers.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-left 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\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#1_Tong_quan_ve_Nghi_dinh_2542026ND-CP\" >1. Overview of Decree 254\/2026\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#2_Tong_hop_nhung_DIEM_MOI_dang_luu_y_tai_Nghi_dinh_2542026ND-CP\" >2. Summary of the notable NEW POINTS in Decree 254\/2026\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#21_Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_tu_0172026\" >2.1. Cases where electronic invoices are not required from July 1, 2026<\/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\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#22_Dieu_chinh_quy_dinh_ve_thoi_diem_lap_hoa_don\" >2.2. Adjusting regulations on the timing of invoice issuance<\/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\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#23_Co_quan_quan_ly_dat_dai_cong_an_y_te%E2%80%A6_phai_chia_se_du_lieu_hoa_don_dien_tu_voi_Cuc_Thue\" >2.3. Land management agencies, police, health agencies, etc., must share electronic invoice data with the Tax Department.<\/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\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#24_Nguoi_to_giac_hanh_vi_khong_xuat_hoa_don_dien_tu_duoc_thuong_den_10_trieu_dong\" >2.4. Reporters who expose the failure to issue electronic invoices will be rewarded up to 10 million VND.<\/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\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#25_Huy_hoa_don_dat_in_cua_co_quan_thue_chua_dung_het\" >2.5. Cancel unused printed invoices issued by the tax authority.<\/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\/summary-of-6-new-points-in-decree-254-2026-nd-cp\/#26_Quy_dinh_moi_ve_noi_dung_hoa_don\" >2.6. New regulations on invoice content<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tong_quan_ve_Nghi_dinh_2542026ND-CP\"><\/span><span style=\"font-weight: 400;\">1. Overview of Decree 254\/2026\/ND-CP<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Decree 254\/2026\/ND-CP guiding the Law on Tax Management regarding invoices will take effect from July 1, 2026.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00bb Download file <a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-254-2026-nd-cp-cua-chinh-phu\/\">Decree 254\/2026\/ND-CP: Guiding the Law on Tax Administration regarding electronic invoices and electronic documents.<\/a>:\u00a0<\/span><\/p>\n<table style=\"height: 440px; width: 100%;\" border=\"1\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>Text type<\/strong><\/td>\n<td style=\"height: 56px;\"><strong>Decree<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>Number, symbol<\/strong><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">254\/2026\/ND-CP<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>Issuing organization<\/strong><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>Date of issue<\/strong><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">30-06-2026<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><strong>Effective date<\/strong><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">01-07-2026<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><strong>Abstract<\/strong><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Regulations detailing certain provisions and measures for organizing and guiding the implementation of Law No. 108\/2025\/QH15 on Tax Administration regarding electronic invoices and electronic documents.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><strong>Download the decree<\/strong><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-254-2026-nd-cp-cua-chinh-phu\/\">Decree 254\/2026\/ND-CP: Guiding the Law on Tax Administration regarding electronic invoices and electronic documents.<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"2_Tong_hop_nhung_DIEM_MOI_dang_luu_y_tai_Nghi_dinh_2542026ND-CP\"><\/span><span style=\"font-weight: 400;\">2. Summary of the notable NEW POINTS in Decree 254\/2026\/ND-CP<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"21_Truong_hop_khong_phai_su_dung_hoa_don_dien_tu_tu_0172026\"><\/span><b>2.1. Cases where electronic invoices are not required from July 1, 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Specifically, Article 7 of Decree 254\/2026\/ND-CP stipulates the cases where electronic invoices are not required, including:<\/span><\/p>\n<p><b>Household businesses, individual businesses:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The sale of goods and services is subject to the requirement of preparing a list of purchased goods and services as stipulated by corporate income tax laws, excluding registration for the use of electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income derived from real estate rental activities; income from providing digital content products and services related to entertainment, video games, digital films, digital photos, digital music, and digital advertising to organizations and individuals abroad.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acting as a lottery agent, insurance agent, or multi-level marketing agent where the lottery, insurance, or multi-level marketing companies have already deducted taxes.<\/span><\/li>\n<\/ul>\n<p><b>Specific revenues and transactions:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fees and other income arising from reinsurance activities, deposit taking, financing activities, debt sales, foreign exchange transactions, and derivative products.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contributing assets of business organizations and individuals to economic organizations.<\/span><\/li>\n<\/ul>\n<p><b>For assets transferred and loaned:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets transferred from: the parent company to its dependent accounting units and vice versa; dependent accounting units within a business entity; assets transferred during division, separation, merger, acquisition, or conversion of business type.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The machinery and equipment lent are fixed assets and tools used for processing goods of the lender; no payment is collected, and no ownership is transferred.<\/span><\/li>\n<\/ul>\n<p><b>Cases related to value-added tax:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods and services used to continue the production and business process of a business establishment: Goods exported for internal warehouse transfer, materials exported, and semi-finished products exported to continue the production and business process within a business establishment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods and services provided by a business establishment for use in its production and business activities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income not related to the sale of goods or provision of services by the business establishment: Income from monetary compensation, bonuses, third-party claims from insurance activities, collections on behalf of others, etc.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"22_Dieu_chinh_quy_dinh_ve_thoi_diem_lap_hoa_don\"><\/span><b>2.2. Adjusting regulations on the timing of invoice issuance<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>2.2.1 Receiving deposits for service contracts without issuing invoices<\/b><\/p>\n<p><span style=\"font-weight: 400;\">According to Clause 2, Article 9 of Decree 254\/2026\/ND-CP, the time of issuing an invoice for a service is the time when the service is completed, regardless of whether payment has been received or not. If the service provider collects payment before or during the provision of the service, the time of issuing the invoice is the time of payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, this regulation does not include the collection of deposits under the 2015 Civil Code to guarantee the performance of service contracts. Meanwhile, according to the old regulation at point a, clause 6, Article 1 of Decree 70\/2025\/ND-CP amending clause 2, Article 9 of Decree 123\/2020\/ND-CP, the time of issuing this invoice does not include the collection of deposits\/advance payments to guarantee the performance of service contracts for specific services: Accounting, auditing, financial and tax consulting; Valuation; Surveying, technical design; Supervision consulting; Preparation of construction investment projects.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, when a business only receives a deposit to guarantee the conclusion and performance of a contract, it is not required to issue an invoice at the time of receiving the deposit, and this is no longer limited to specific services as before.<\/span><\/p>\n<p><b>2.2.2 Additional services must have a 7-day reconciliation and invoicing period.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, according to point a, clause 4, Article 9 of Decree 254\/2026\/ND-CP, the Government has added services with a large volume, occurring frequently, and requiring time for data reconciliation between businesses selling goods, providing services and customers\/partners, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maritime pilotage services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advertising services on online news websites.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Digital technology services, digital platforms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information technology services include payment intermediary services used on telecommunications and information technology platforms.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cryptocurrency asset services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services to support trading on the carbon exchange.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Insurance services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Security services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Industrial catering services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Commodity exchange services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit information services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Passenger transport business services (using taxis, contract vehicles, and two-wheeled motorcycles with software supporting transport connectivity in accordance with road traffic laws) provide services to customers who are businesses and organizations.<\/span><\/li>\n<\/ul>\n<p><b>2.2.3 Adding cases where end-of-day total invoices are issued.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, according to point m, clause 4, Article 9 of Decree 254\/2026\/ND-CP, the Government adds a case where medical facilities are allowed to compile and issue electronic invoices for medical services performed on the same day when patients receive medical examination and treatment services that require printed receipts, such as X-rays and scans. Conditions include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is a healthcare facility that uses healthcare management software.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Manage hospital fees, track each medical examination and treatment transaction, and process services with printed receipts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is stored on the information technology system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Patients who come for medical examination and treatment do not need a receipt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Conversely, if the customer requests an invoice, the medical facility will issue an electronic invoice to the customer.<\/span><\/p>\n<p><b>2.2.4 Adding cases where transactions occur during nighttime working hours.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">According to Clause 5, Article 9 of Decree 254\/2026\/ND-CP, if the seller does not have automatic invoicing software, the latest time to issue the invoice is the next working day.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"23_Co_quan_quan_ly_dat_dai_cong_an_y_te%E2%80%A6_phai_chia_se_du_lieu_hoa_don_dien_tu_voi_Cuc_Thue\"><\/span><b>2.3. Land management agencies, police, health agencies, etc., must share electronic invoice data with the Tax Department.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To align with the current model of local government organization, Clause 4, Article 40 of Decree 254\/2026\/ND-CP has adjusted some regulations regarding the responsibility for connecting and sharing necessary information and data related to their respective areas of management with the Tax Department to build an electronic invoice database, compared to previous provisions.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, the data receiving point has been replaced from the General Department of Taxation to the Tax Department, and the names of some agencies have been updated according to the new organizational structure. The agencies responsible for sharing and connecting information include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Market regulatory agency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Land Management Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vietnam Geological and Mineral Resources Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The police agency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conveyance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health agency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other relevant agencies.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"24_Nguoi_to_giac_hanh_vi_khong_xuat_hoa_don_dien_tu_duoc_thuong_den_10_trieu_dong\"><\/span><b>2.4. Reporters who expose the failure to issue electronic invoices will be rewarded up to 10 million VND.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This matter was not previously regulated. Specifically, according to Clause 1, Article 41 of Decree 254\/2026\/ND-CP, the conditions for consumers to be considered for commendation for reporting sellers who fail to issue and deliver electronic invoices when selling goods or providing services include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide truthful, accurate, and timely information; and establish a basis for determining the time, location, and perpetrator of the violation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The information accurately reflects the actual situation and provides sufficient grounds for the tax authorities to determine the nature and extent of the violation and to conduct inspections and verifications.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities have issued administrative penalties for tax and invoice violations based on the information provided.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Specifically, the reward for reporting the failure to issue and deliver invoices in a single case shall not exceed the administrative penalty amount and a maximum of 10 million VND per case. Consumers can report such cases through one of the following methods: via eTax Mobile; the National Public Service Portal; official email; the tax authority&#039;s electronic information reception system; or by sending a written report directly to the tax authority&#039;s headquarters.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"25_Huy_hoa_don_dat_in_cua_co_quan_thue_chua_dung_het\"><\/span><b>2.5. Cancel unused printed invoices issued by the tax authority.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This regulation is stipulated in Clause 3, Article 44 of Decree 254\/2026\/ND-CP. Specifically, from July 1, 2026, pre-printed invoices issued by the tax authority will no longer be valid. Tax authorities, economic organizations, business organizations, household businesses, and individual businesses that have not yet used up pre-printed invoices issued by the tax authority must destroy the remaining invoices according to the procedures prescribed by the Minister of Finance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This regulation also applies to self-printed and custom-printed paper receipts as stipulated in Decree 123\/2020\/ND-CP. However, while the destruction of paper receipts will begin on January 1, 2027, unused self-printed and custom-printed paper receipts may continue to be used until December 31, 2026. Simultaneously, organizations using paper receipts must convert to electronic receipts in a standard data format.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"26_Quy_dinh_moi_ve_noi_dung_hoa_don\"><\/span><b>2.6. New regulations on invoice content<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Based on the appendix on invoice content issued with Decree 254\/2026\/ND-CP, some new regulations on invoice content are stipulated as follows:<\/span><\/p>\n<p><b>Additional regulations regarding invoice content for certain specific entities have been added:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Household businesses and individual business owners are required to use electronic invoices and their tax identification numbers for all their stores: The invoice must include the name, code, and address of the business location.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For petroleum businesses: The code and address of each business location, issued by the competent authority, must be shown on the invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Authorized electronic invoice: Name, address, and tax code of the authorizing party, and name, address, and tax code of the authorized party.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auctioning assets to enforce a judgment: Name, address, and tax identification number of the agency assigned to auction the assets, and name, address, and tax identification number of the seller.<\/span><\/li>\n<\/ul>\n<p><b>Additional instructions on how to record the buyer&#039;s name on the invoice:<\/b><span style=\"font-weight: 400;\"> According to the new regulations in point b, clause 4 of the Appendix issued with Decree 254\/2026\/ND-CP, if the buyer is a consumer who does not provide their name, address, and personal identification number, the seller must not leave the buyer&#039;s information blank but must clearly state it on the invoice. <\/span><b>\u201c&quot;Sell to consumers&quot;\u201d<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Conversely, if the buyer provides their name, address, and personal identification number, the invoice must show their name, address, and personal identification number. For foreign buyers, the invoice must show their passport\/entry and exit document number and nationality.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While according to the old regulation at point a, clause 7, Article 1 of Decree 70\/2025\/ND-CP amending and supplementing clause 5, Article 10 of Decree 123\/2020\/ND-CP, the Government only stipulated:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer does not have a tax identification number: The buyer&#039;s tax identification number is not displayed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For buyers who are foreign customers visiting Vietnam: Address information can be replaced with passport number\/entry\/exit document number and nationality.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Above is a detailed summary of the 6 <\/span><b>New points in Decree 254\/2026\/ND-CP<\/b><span style=\"font-weight: 400;\"> about <\/span><b>Electronic invoice<\/b><span style=\"font-weight: 400;\"> and <\/span><b>electronic documents<\/b><span style=\"font-weight: 400;\"> Most importantly, proactively updating these changes will help businesses, organizations, and individuals comply with the law, avoid penalties, and optimize tax management processes from July 1, 2026.<\/span><\/p>\n<p><b>Download Decree 254\/2026\/ND-CP (PDF version) <a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-254-2026-nd-cp-cua-chinh-phu\/\">here<\/a>.\u00a0<\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/06\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 254\/2026\/N\u0110-CP nh\u1eb1m h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1&#8230;<\/p>","protected":false},"author":65,"featured_media":999981563,"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-999981560","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\/999981560","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\/65"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981560"}],"version-history":[{"count":5,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981560\/revisions"}],"predecessor-version":[{"id":999981567,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999981560\/revisions\/999981567"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981563"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}