📌 Timing for issuing e-invoices from July 1, 2026:
- Sale of goods — Issued upon the transfer of ownership or right to use to the buyer, regardless of whether payment has been collected.
- Export of goods — Issued no later than the next business day from the date the goods are cleared through customs.
- Provision of services — Issued upon the completion of the service provision, regardless of whether payment has been collected.
- Payment collected in advance/during service provision — Issued at the time of payment (except in cases of collecting deposits as stipulated in the Civil Code).
- Multiple deliveries/handovers — Issued for each delivery corresponding to the delivered volume and value.
On June 30, 2026, the Government issued Decree 254/2026/ND-CP guiding the Law on Tax Administration No. 108/2025/QH15 regarding electronic invoices and electronic documents; on the same day, the Ministry of Finance issued Circular 91/2026/ TT-BTC detailing its implementation. Both documents take effect on July 1, 2026. Accordingly, the timing for invoice issuance under the new regulations is as follows:
Invoice issuance timing: goods and services
Article 9 of Decree 254/2026/ND-CP stipulates that the timing of invoice issuance for the sale of goods and provision of services is the time of transfer or completion, regardless of whether payment has been collected or not.
SALES OF GOODS
Issued at the time of transferring the ownership or right to use the goods to the buyer — regardless of whether payment has been collected or not; this includes the sale or transfer of public assets and national reserves. For exported goods (including export processing): the seller determines the time, but it must be no later than the next business day from the date the goods were cleared through customs.
PROVISION OF SERVICES
Issued at the time the provision of services is completed — regardless of whether payment has been collected or not; this includes services provided to foreign organizations or individuals. If payment is collected in advance or during the provision: issued at the time of payment. Deposits made to secure contract performance under the Civil Code do not require an invoice.
In cases of multiple deliveries or handovers by item or service stages: an invoice must be issued for each delivery corresponding to the volume and value of the delivery. In cases where the seller lacks automated invoicing software and the transactions occur during nighttime working hours, the invoice must be issued no later than the next business day.
Whistleblowing on Invoices-related Violations: Reward up to 10 Million VND
Article 41 of Decree 254/2026/ND-CP establishes a reward mechanism for consumers who report sellers for failing to issue and deliver electronic invoices when selling goods or providing services. Article 14 of Circular 91/2026/TT-BTC clearly stipulates this matter.
≤ 10%
The percentage of the penalty amount from the case used for the reward.
10 million VND
The maximum reward amount per case.
(*) Each case is considered for a reward only once. In cases where multiple people report the same incident, the reward will be given to the first information provider or the provider with the most complete and valuable information. The identity of the whistleblower will be kept confidential as per regulations.
Eligibility criteria for rewards:
- The information must be truthful, accurate, and timely; it must be substantiated to determine the time, place, and perpetrator of the violation.
- The information accurately reflects the actual situation and provides sufficient grounds for the tax authorities to determine the nature and extent of the violation, as well as to conduct inspections and verifications.
- Based on that information, the tax authorities issued a decision imposing administrative penalties for taxes and invoices violations.
With the reward mechanisms for whistleblowing on invoice violations, each customer becomes a "compliance inspector." Businesses selling goods and providing services need to ensure invoices are issued and delivered on time as stipulated, starting from 01/07/2026.