Vietnam's Ministry of Finance has issued a draft decree to streamline e-invoicing for e-commerce and low-value transactions, shifting invoice issuance to platform operators and allowing small businesses below thresholds to issue consolidated daily invoices. The Finance Ministry also proposed extending e-invoicing to businesses with sales above VND 1 billion on 10 December 2025, and Circular 32/2025 provides detailed guidelines on numbering, use cases, and service provider standards. A June 2024 directive urges the remaining non‑compliant businesses, especially retail outlets, to adopt e‑invoicing, following the successful Phase 2 rollout in 2022 that registered 92 % of obligated taxpayers.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
AviNews · about 3 hours ago
Vietnam clarifies that household businesses buying livestock from external suppliers, slaughtering them, and selling fresh meat must pay VAT at 1% of revenue. The guidance also confirms that self-produced livestock products are exempt from VAT if only basic processing is performed.
LuatVietnam · 14 days ago
Vietnam's new Circular No. 84/2026/TT-BTC, effective 1 July 2026, introduces an electronic VAT refund system for foreigners and overseas Vietnamese, requiring sellers to enter invoices electronically and comply with customs and tax authority integration.
VatCalc · 4 months ago
Vietnam has temporarily set VAT on gasoline, diesel and aviation fuel to 0% from 26 March to 15 April 2026, exempting businesses from VAT declaration and payment while allowing input VAT recovery. The measure also waives environmental protection tax and zeroes special consumption tax on gasoline, expected to cut state revenue by about 7.2 trillion VND per month.
Vietnam Briefing · 5 months ago
Vietnam’s 2025 VAT Law expands refund eligibility to investment projects, exporters, and 5%‑rate businesses with at least VND 300 million in accumulated input VAT, while tightening documentation and audit requirements. Key changes include removal of refunds for ownership or structural changes, stricter rules for deferred payments, and new limits on import‑export refund eligibility.
VATCalc · 1 day ago
China is expanding its mandatory e-fapiao VAT invoice pilot, phasing out paper invoices in 2026. Regional tax authorities now require businesses to issue digital invoices through government platforms. The move follows the nationwide rollout of fully digital e-fapiao from 1 December 2024.
Orbitax · 2 days ago
Sri Lanka has enacted VAT amendments affecting digital services supplied by non-residents and raising the VAT rate on financial services.
Sponsored placement
Reach finance leaders who read VAT news.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
On 10 December 2025, the Finance Ministry proposed extending e‑invoicing to those businesses.
It provides guidelines on e‑invoicing numbering formats, use cases for financial services and bulk transactions, clarification of high‑risk taxpayers, and operational standards for e‑invoicing service providers.
The directive targets the small proportion of businesses not yet compliant, especially retail outlets and local businesses, and was issued in June 2024.
During Phase 2 (April–July 2022), 92 % of the obligated taxpayers were registered, covering 57 provinces and cities.
It shifts invoice issuance to platform operators for certain sellers and allows small businesses below revenue and transaction thresholds to issue consolidated daily invoices.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 14 April 2026. It relates to VAT developments in Vietnam. The original source is VatCalc.
