E-invoicing updates under Decree 254 and Circular 91

On 30 June 2026, the Government issued Decree No. 254/2026/ND-CP, providing detailed guidance on the implementation of the Law on Tax Administration in relation to electronic invoices and electronic documents. On the same day, the Ministry of Finance issued Circular No. 91/2026/TT-BTC, guiding the implementation of certain provisions of the Law on Tax Administration and Decree 254.

The new regulations took effect from 1 July 2026, introducing a number of significant changes to the e-invoicing framework below.