Several months after a draft Decree on invoicing was published, the Vietnamese Government approved on 19 October 2020 the Decree 123/2020/ND-CP regulating invoices and documents.
This Decree postpones the e-invoicing mandate until July 1, 2022. The new deadline is in line with the date of implementation of the rules concerning the e-invoicing system envisaged in the Law on Tax Administration.
