Indirect Tax News - Key Changes on E-Invoices and Electronic Documents under Decree 254
Indirect Tax News - Key Changes on E-Invoices and Electronic Documents under Decree 254
On 30 June 2026, the Government issued Decree No. 254/2026/ND-CP (“Decree 254”) governing electronic invoices and electronic documents. Decree 254 replaces Decree No. 123/2020/ND-CP and Decree No. 70/2025/ND-CP amending and supplementing Decree 123, and takes effect from 1 July 2026.
On the same day, the Ministry of Finance issued Circular No. 91/2026/TT-BTC (“Circular 91”) providing guidance on certain provisions of Decree 254 regarding electronic invoices and electronic documents. Accordingly, from 1 July 2026, Circular No. 32/2025/TT-BTC guiding the implementation of regulations on electronic invoices and documents under Decree 123 and Decree 70 officially ceases to be effective.
In light of the continuous updates and changes to the regulatory framework, we would like to highlight below some key developments regarding electronic invoices that taxpayers should take into consideration.