DECREE 254/2026/NĐ-CP ON ELECTRONIC INVOICES AND ELECTRONIC DOCUMENTS AND CIRCULAR NO. 91/2026/TT-BTC GUIDING THE IMPLEMENTATION OF A NUMBER OF CONTENTS OF THE LAW ON TAX ADMINISTRATION AND DECREE 254/2026/NĐ-CP

On 30 June 2026, the Government issued Decree No. 254/2026/NĐ-CP providing for electronic invoices and electronic documents to guide the implementation of the Law on Tax Administration No. 108/2025/QH15. At the same time, the Ministry of Finance issued Circular 91/2026/TT-BTC guiding the implementation of a number of contents of the Decree. Both documents take effect from 1 July 2026, replacing Decree 123/2020/NĐ-CP (as amended and supplemented by Decree 70/2025/NĐ-CP) and Circular 32/2025/TT-BTC.

The issuance of Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC brings numerous notable changes that may directly affect enterprises in the process of issuing, managing and using electronic invoices. Below are some of the key changes: