The government officially issued Decree 254\/2026\/ND-CP on June 30, 2026, to specify the organizational measures and guidelines for implementing Law No. 108\/2025\/QH15 on Tax Administration related to electronic invoices and electronic documents. This legal document will come into effect on July 1, 2026.<\/p>\n
The Decree's scope of application covers individuals and organizations providing services and selling goods; entities collecting fees, charges, and taxes; taxpayers; organizations providing electronic invoice services; tax authorities; and all individuals and organizations involved in the use and management of documents and invoices.<\/p>\n
\u2013 Types of electronic invoices and documents<\/strong> \u2013 Target users of electronic invoices<\/strong> \u2013 Free electronic invoicing service<\/strong> \u2013 Responsibilities of the parties involved<\/strong> \u2013 Rewarding consumers who report violations.<\/strong> Government Decree No. 254\/2026\/ND-CP: Detailing certain provisions and measures to organize and guide the implementation of the Law on Tax Administration No. 108\/2025\/QH15 on electronic invoices and electronic documents.<\/p>","protected":false},"featured_media":999981553,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[285],"tags":[378],"class_list":["post-999981552","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-https-bizzi-vn-wp-content-uploads-2026-07-nghi-dinh-254-2026-cp-pdf"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981552"}],"version-history":[{"count":1,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981552\/revisions"}],"predecessor-version":[{"id":999981555,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981552\/revisions\/999981555"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981553"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nAccording to regulations, electronic invoices are classified into: value-added tax invoices, sales invoices, e-commerce invoices, invoices for the sale of public assets, invoices for the sale of national reserves, and other forms such as cards, tickets, and stamps. For electronic documents, the system includes personal income tax deduction certificates and various types of receipts for fees, charges, and taxes.<\/p>\n
\nThe use of electronic invoices applies to individual businesses, household businesses, economic organizations, and those with high tax risks. Notably, businesses operating in sectors such as e-commerce, healthcare, insurance, banking, telecommunications, petroleum, and electricity are permitted to use electronic invoices without tax authority codes if they meet certain conditions.<\/p>\n
\nHousehold businesses, cooperatives, and small and medium-sized enterprises operating in areas with difficult socio-economic conditions will benefit from a policy of free electronic invoice services for the first 12 months. The Tax Department has the right to delegate the implementation of this free support program to electronic invoice service providers.<\/p>\n
\nThe decree clearly states: Service providers and sellers of goods must issue and transmit electronic invoices to customers and tax authorities. Organizations providing electronic invoice services are obligated to maintain data security, ensure safety, and promptly report any technical issues. On the part of the tax authorities, the core responsibility is to establish an electronic invoice database to serve the management activities of the tax sector and other state agencies.<\/p>\n
\nConsumers will be considered for rewards when reporting the failure to issue or deliver electronic invoices, provided that the information provided is timely, accurate, truthful, and the tax authorities have used that data to issue administrative penalties. The maximum reward amount is set at 10% of the total fine, but not exceeding 10 million VND per case.<\/p>","protected":false},"excerpt":{"rendered":"