Decree No. 70/2025/ND-CP, issued on March 20, 2025 and effective from June 1, 2025, amends and supplements several provisions of Decree No. 123/2020/ND-CP on invoices and records. This Decree updates the regulations on the timing of invoice issuance for exported goods, service provision, and certain specific activities such as insurance, lottery, casinos, and prize-winning electronic games. It also introduces new provisions on e-invoices generated from cash registers, clarifies the responsibilities of e-invoice service providers, and repeals several outdated provisions in Decree No. 123/2020/ND-CP.
| Issuing bodies: | Government | Gazette number: | 613&614-04/2025 |
| Official number: | 70/2025/NĐ-CP | Gazette dated: | 02/04/2025 |
| Types of documents: | Decree | Signer: | Ho Duc Phoc |
| Issuing date: | 20/03/2025 | Expiry date: | |
| Effective date: | 01/06/2025 | Effect status: | In force |
| Fields: | Accounting - Audit | Updated date: | 20/03/2025 |
