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Legal document in Vietnamese
pdfND70_20032025CP.pdf
Issued dateEffective dateExpired date
20/03/202501/06/202501/07/2026
Appended document
Document nameIssued dateEffective dateExpired date
123/2020/NĐ-CP19/10/202001/07/202201/07/2026
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Invoice guidelines
Decree No. 41/2022/NĐ-CP amending Decree No. 123/2020/NĐ-CP regarding invoices and documents
Decree No. 254/2026/ND-CP replacing Decree No. 123/2026/ND-CP on electronic invoices and electronic documents
Decree No. 123/2020/NĐ-CP regarding invoices and documents
Circular No. 91/2026/TT-BTC on electronic invoices and electronic documents, replacing Circular No. 32/2025/TT-BTC
Circular No. 32/2025/TT-BTC providing regulations on invoices and documents
Circular No. 78/2021/TT-BTC on Invoices