Decree 70/2025 on e-invoices: document digitization reaches small businesses

An invoice used to be a slip of paper in a folder. Decree 70/2025/ND-CP (signed 20 March 2025, effective 1 June 2025, amending Decree 123/2020) accelerates document digitization — and this time it reaches household and individual businesses.

What Decree 70/2025 sets out

• Household and individual businesses with revenue from VND 1 billion/year in sectors like retail, food and beverage, lodging, transport and entertainment must issue e-invoices created from cash registers connected to the tax authority.
• It expands and standardizes the creation, storage and transmission of e-invoices.

Why this relates to the digital office

When incoming records are already digital, internal processing, storage and reconciliation should be digital too. E-invoices connected to accounting and document storage avoid the "half-digital then printed" trap.

A digital-office piece

A digital office that manages documents and processes centrally lets digital records flow into filing and archiving — see what is a digital office (eOffice).

Tetra eOffice

Tetra eOffice digitizes document and process management on your infrastructure, connecting with records operations. For advice, book a consultation.