Stipulating a number of articles of the Law on Tax Administration and Decree No. 254/2026/ND-CP of the Government detailing a number of articles and measures to organize and guide the implementation of Law on Tax Administration No. 108/2025/QH15 on e-invoices and e-vouchers

Summary

This Circular details a number of articles of the Law on Tax Administration and Decree No. 254/2026/ND-CP regarding e-invoices and e-vouchers. Specifically, it clarifies the registration process, standard formats, authorization for issuing invoices, and handling errors for issued e-invoices. Furthermore, the Circular provides detailed guidance on symbols and templates for e-invoices and e-vouchers applied to different groups. For e-invoice service providers, strict technical standards for security and storage are established. Notably, it supplements regulations on the content of VAT e-invoices cum tax refund declarations, and mandatory cases for transferring e-invoice/e-voucher data directly to tax authorities. In addition, the Circular mentions measures to encourage consumers to request invoices and a reward mechanism for whistleblowing against fraud and violations in the e-invoice sector, while also stipulating procedures for destroying backlogged paper invoices.