B2B, B2G and B2C — the broadest in the region. All resident enterprises and organisations; registered household/individual businesses (POS channel above VND 1bn revenue); from 1 Jul 2026 non-resident e-commerce and digital-platform operators without a Vietnamese PE. Households below VND 500m revenue sit outside VAT/PIT.
Decree 70/2025 AMENDS Decree 123/2020, it does not replace it — you must read 123 + 70 + Circular 32 together or you will miss the POS channel, the e-commerce invoice type and the new timing rules. Invoice cancellation no longer exists: systems built around cancel-and-reissue break. The General Department of Taxation was restructured into the Tax Department (Cuc Thue) in the 2025 government reorganisation — old GDT references persist but it is the same authority. The VND 1bn POS trigger and the VND 500m VAT/PIT threshold are different tests. The 8% reduced VAT rate runs to 31 Dec 2026, so invoice tax-rate logic needs a scheduled flip. Vietnam is NOT a Peppol jurisdiction, despite some vendor claims.
2 of 5 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
