Vietnam has enacted a new Law on Tax Administration that replaces the 2019 e-invoicing framework, expanding the e-invoicing scope to explicitly include foreign organizations and individuals operating on e-commerce and digital platforms from July 2026.
Foreign suppliers without a permanent establishment in Vietnam engaged in e-commerce or digital-platform activities are the most affected by the new scope. These taxpayers have been permitted to register voluntarily for Vietnamese e-invoices since 1 June 2025. In-scope foreign operators should assess registration timing and align onboarding to the General Department of Taxation’s portal accordingly.
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