Update day: July 27 , 2026
Latest Regulations on Valid Invoices Under Decree No. 254/2026/ND-CP
A valid invoice is one that fully satisfies the legal requirements regarding legality, reasonableness, and validity under the applicable tax regulations at the time of issuance. Currently, the governing regulation is Decree No. 254/2026/ND-CP, inheriting and amending from previous core documents: Decree 123/2020/ND-CP and Decree 70/2025/ND-CP.
The introduction of Decree 254/2026/ND-CP (effective from July 1, 2026) marks a major turning point in the reform of tax administrative procedures, officially replacing the previous regulatory framework established under Decree No. 123/2020/ND-CP and Decree No. 70/2025/ND-CP.
The primary objective for businesses during the transition period is to understand these changes and ensure that all issued and received invoices satisfy the three core principles of legality, reasonableness, and validity. In particular, the “Validity” aspect is redefined more strictly, demanding absolute accuracy in both presentation format and substantive content according to the new regulations.
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Content:
- Invoice Name, Invoice Symbol, Invoice Template Symbol
- Invoice Number
- Seller Information
- Buyer Information
- Information on Goods, Services, Tax Rates
- Signatures of Seller and Buyer
- Time of invoice issuance
- Time of digital signing
- Tax Authority Code
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Discounts, Promotions
