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Key invoice changes under Decree No. 254/2026/ND-CP effective from 1/7/2026

Decree No. 254/2026/ND-CP, effective from 01/7/2026, introduces several important changes to invoice contents and the timing of invoice issuance. Enterprises and individual businesses should note the following to ensure compliance: 

1. Key changes to invoice contents:

Seller's name, address, and TIN:

  • Household businesses and individual businesses: Where e-invoices are used and one TIN is used for multiple stores, the invoice must clearly state the name, code, and address of each business location.
  • Petroleum businesses: The invoice must clearly state the code and address assigned by the competent authority to each business location.
  • Authorized e-invoices: The name, address, and TIN of both the authorizing party and the authorized party must be shown.
  • Auction of judgment-enforcement assets: The name, address, and TIN of both the agency assigned to conduct the auction and the seller must be shown.

Buyer's name, address, and TIN/personal identification number:

  • Where a consumer provides their name, address, and personal identification number (or passport/immigration document number and nationality for a foreign national), the invoice must include such information.
  • Where the buyer does not provide the information, the invoice must state "Sale to consumer".
  • Note: An invoice without buyer information, or an invoice issued to a consumer, is not valid for expense recognition or tax finalization purposes.

Name, unit of measurement, quantity, and unit price of goods and services:

  • The name of goods or services must be stated in Vietnamese and comply with the law. Where a prescribed identification or nomenclature applies, that identification or nomenclature must be used.
  • For automobiles and motorcycles: The invoice must include the buyer's full name, personal identification number/TIN, brand, vehicle type, year of manufacture, chassis number, engine number, Quality Certificate number (for imported vehicles), or Ex-factory Quality Inspection Certificate number (for domestically manufactured vehicles), enabling the tax authority to determine the registration fee.

Amendment to the requirement for displaying vehicle registration plates on invoices for domestic road transport services: 

  • For domestic road transport services and transport services hired on fixed routes, the vehicle registration plate is not required on the invoice. This differs from the previous rule under Decree No. 70/2025/ND-CP.

Additional provisions on seller and buyer signatures:

  • Where the supplier is located overseas, the electronic signature must comply with the law on electronic transactions.

Other amendments:

  • Household businesses and individual businesses are encouraged to include the business-sector classification corresponding to the goods or services in the e-invoice data (XML format). Where goods or services are non-taxable, this must be clearly stated on the invoice.

2. Key changes to the timing of invoice issuance:

Deposits: No invoice is required when receiving a deposit under the Civil Code to secure performance of a service contract.

Deferred invoice issuance within 7 days: Additional recurring services requiring time for data reconciliation may issue invoices no later than 7 days after the end of the service provision period. These include maritime pilotage, electronic advertising, digital technology, digital platform, and information technology services (excluding special payment intermediary services), crypto-assets, carbon exchange transaction support, insurance, security services, and passenger transport services (taxis, contract vehicles, and software-based motorcycle services) provided to enterprises and organizations.

Data products and services: For data products and services requiring reconciliation, invoices must be issued no later than 2 months after the month in which the transaction arises.

Co-insurance contracts: When collecting insurance premiums, each co-insurer issues an invoice to the customer for the premium it receives. Where collection is authorized, the collecting insurer issues an invoice to the customer for the full contract value, while the insurer authorizing collection issues an invoice to the collecting insurer. The same principle applies to payments made on behalf.

Detailed transaction information schedule: For certain services provided to individual consumers (including banking, payment intermediary, securities, insurance, e-commerce, public passenger transport, parking, and cinema services), where a software system manages transaction details and payment data is retained, the enterprise may transmit detailed transaction data to the tax authority using Form No. 01/TTGD in Appendix III to Circular No. 91/2026/TT-BTC.

Night-time transactions: Where the seller does not have automated invoicing software and a sale of goods or provision of services occurs during night working hours, the invoice must be issued no later than the following working day.

>>> Download Decree No. 254/2026/ND-CP