Based on the contents of Decree No. 254/2026/NĐ-CP dated June 30, 2026, which took effect on July 1, 2026, here is a summary of the critical new updates regarding e-invoices (e-invoicing) and detailed regulations on the timing of invoice issuance for each type of revenue to help you easily monitor and implement them:

I. CRITICAL NEW UPDATES ON E-INVOICING

Content	Regulatory Details
Expanding the scope of e-invoice application	Added new technology and financial sectors—such as crypto-asset businesses and carbon exchange transaction support services—to the group eligible for e-invoices without the tax authority’s code.
Tightening non-owner/anonymous invoices	Invoices lacking buyer information or issued to consumers who do not provide identification will not be valid for expense accounting or tax finalization.
Responsibilities of E-commerce platforms	E-commerce platform operators must provide buyer information, transaction details, delivery times, and order completion confirmations so that sellers can issue e-invoices.
Encouraging the reporting of violations	Consumers who report the failure to issue/deliver invoices will receive a reward equal to 10% of the penalty amount, up to a maximum of 10,000,000 VND per case.
Termination of pre-printed invoices	Effective July 1, 2026, pre-printed invoices from the tax authority are no longer valid and must be destroyed. Paper receipts can only be used until December 31, 2026.

II. TIMING OF INVOICE ISSUANCE BY REVENUE TYPE

1. Revenue from the Sale of Goods

• Domestic: At the time of transferring the ownership or the right to use the goods to the buyer (regardless of whether payment has been collected or not).
• Export: No later than the next working day from the date the goods clear customs.
• Retail Petrol and Oil: At the conclusion of each individual sale of petrol or oil.

2. Revenue from the Provision of Services

• Standard Services: Upon completion of the service provision, regardless of whether payment has been collected. In cases where payment is collected before or during the service provision, the invoice must be issued at the time of payment collection (excluding security deposits to guarantee contract performance under the Civil Code).
• Multiple Deliveries/Handovers: An individual invoice must be issued for each delivery or handover of an item/section.
• Construction and Installation: Upon acceptance and handover of the completed project or project component (regardless of whether payment has been collected).

3. Specific Services Subject to Data Reconciliation Cycles

For services that occur frequently, in large volumes, and require data reconciliation (including: electricity and water with customer codes; postal, telecommunications, logistics, e-commerce, digital technology/platform services; banking, securities, insurance, crypto-assets, carbon exchanges; taxi/contract vehicle passenger transport via apps; industrial catering, etc.):

Issuance Timing: At the time data reconciliation between the parties is completed, but no later than the 7th day of the           month following the month the services occurred, or no later than 07 days from the end of the conventional cycle.

• • Telecommunications, IT, and Data Services (requiring interconnection reconciliation between businesses): No later than 02 months from the month the charges occurred.
  • Taxi Services using fare calculation software: Issued immediately at the end of the trip.

4. Real Estate Revenue

• Progress-based Collection: Invoices are issued on the date of payment collection or according to the contractual agreement.
• Transferred Ownership/Right of Use: The principles for the sale of goods apply (issued at the time of transfer).

5. Other Special Sectors 

Sector	Timing of Invoice Issuance
Medical Examination & Treatment	At the end of the day, aggregate and issue one general invoice if customers do not request individual invoices. For social insurance agencies, invoices are issued at the time of cost finalization.
ETC Road Tolls	The day the vehicle passes through the toll plaza. If a single customer has multiple vehicles making multiple trips within the month, invoices can be issued periodically, no later than the last day of the month.
Casinos and Electronic Games	No later than 1 day after the end of the revenue determination day. The revenue determination day is defined as the period from 06:00:00 AM to 05:59:59 AM the following day.
Traditional Lottery Tickets	After recovering unsold tickets, no later than before the next draw period. Issue 1 coded e-invoice for each agent.
Lending Activities	Determined by the interest collection period specified in the loan agreement (if interest cannot be collected when due, the invoice is issued at the time the loan interest is actually collected from the customer). In case of early interest payment per agreement, the invoice is issued at the time of early interest collection.