Decree No. 70/2025/ND-CP of the Government amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government on invoices and documents

1. Amending and supplementing regulations on electronic invoices generated from cash registers as follows:

• Electronic invoices generated from cash registers connected to the tax authority’s electronic data transmission system must ensure the following principles:
  • Identify invoices printed from cash registers connected to the tax authority’s electronic data transmission system;
  • Digital signatures are not required;
  • Expenses for purchasing goods and services using invoices (or copies of invoices or invoice information retrieved from the General Department of Taxation’s electronic portal) generated from cash registers are considered deductible expenses with valid invoices and documents when determining tax obligations.
• Electronic invoices generated from cash registers must contain the following information:
  • Name, address, and tax identification number of the seller;
  • Name, address, tax identification number/personal identification number/phone number of the buyer as required (if requested by the buyer);
  • Tax authority code or electronic data allowing the buyer to retrieve and declare electronic invoice information generated from cash registers;

2. Supplementing regulations on obligations and responsibilities of electronic invoice service providers as follows:

• Obligations and responsibilities of organizations providing electronic invoice solutions for sellers and buyers:
  • Obligations:
    • Provide solutions for creating, transmitting, receiving, storing, and processing electronic invoice data, electronic invoices with tax authority codes generated from cash registers, and electronic documents;
    • Ensure timely, complete transmission and receipt of electronic invoices and store transmission and receipt results among transaction parties; …
  • Responsibilities:
    • Publicly announce operational methods and service quality on the organization’s service introduction website;
    • Ensure the confidentiality of electronic invoice information; …
• Obligations and responsibilities of organizations connecting, receiving, transmitting, and storing electronic invoice data with tax authorities:
  • Obligations:
    • Assign tax authority codes in cases where tax authorities authorize delegation;
    • Provide electronic invoices with tax authority codes free of charge for entities authorized by tax authorities; …
  • Responsibilities:
    • Establish a data transmission channel to the General Department of Taxation ensuring continuity, security, and safety;

Publicly announce operational methods and service quality on the organization’s service introduction website; …

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