The Ministry of Finance has announced a draft Decree to amend Decree 123/2020 on invoices and documents (previously amended by Decree 70/2025).

The draft mainly adds new rules to Article 9.

1. More Businesses Can Issue Consolidated Invoices

Companies providing services to individual customers (non-business persons) can issue daily or monthly consolidated invoices if they have a software system that records detailed transaction data.

This applies to:

• Banking services
• Securities services
• Insurance services
• E-wallet money transfer services
• Electricity disconnection and reconnection services
• Parking services
• Cinema services
• E-commerce platforms and related delivery services

Companies can use their internal transaction data to create consolidated invoices.

2. Passenger Transport Services

Daily consolidated invoices are also allowed for:

• Public bus services
• Taxi services using fare-calculation software

The software must show:

• Company name
• Vehicle license plate number
• Route (from – to)
• Distance (km)
• Total payment amount

3. Company Responsibility

Companies are responsible for the accuracy of the data.

If authorities request, companies must provide detailed transaction reports.

If a customer asks for an invoice for a single transaction, the company must issue a separate invoice for that transaction.

4. Effective Date

The Decree is expected to take effect from the signing date.

If a company’s IT system is not ready under Decree 70/2025, invoice issuance must follow the new amended Decree from the effective date.

 

From: thuvienphapluat