Vietnam Expands E-Invoicing Scope to Foreign Digital Platforms

Vietnam has enacted a new Law on Tax Administration, which will replace the 2019 regulatory framework. The updated legislation broadens the country’s e-invoicing scope to explicitly include cross-border organizations and individuals operating via e-commerce and digital platforms, with mandatory compliance set to take effect in July 2026.

The revised rules primarily affect foreign suppliers who do not maintain a permanent establishment in Vietnam but are engaged in digital platform or e-commerce activities. Ahead of the mandatory deadline, these non-resident taxpayers have been permitted to register for the Vietnamese e-invoicing system on a voluntary basis since June 1, 2025. Foreign operators within the new scope are advised to review the implementation timeline and prepare their systems for onboarding through the General Department of Taxation’s official portal.

There’s more you should know about e-invoicing in Vietnam – learn more about the new and upcoming regulations.