Decree 254/2026/ND-CP on e-invoices and e-vouchers

Summary

Decree 254/2026/ND-CP plays a pivotal role in detailing the articles and organizational measures to guide the implementation of the Law on Tax Administration No. 108/2025/QH15, with a particular focus on the management of e-invoices and e-vouchers. The decree outlines a mandatory roadmap for applying electronic PIT withholding documents and electronic receipts for all agencies, organizations, and individuals. It clarifies concepts regarding e-invoices generated from cash registers connected for electronic data transfer with tax authorities, thereby effectively preventing tax revenue loss in the retail and F&B sectors. The decree also establishes regulations on the issuance of tax authority codes, addresses systemic risks, and defines the responsibilities of providers of e-invoice data transmission and reception solutions.