Vietnam: Decree 254/2026 in force from 1 July 2026; penalties restructured from January
Vietnam issued Decree 254/2026/ND-CP on 30 June 2026, effective 1 July 2026, continuing the reform sequence that ran through Decree 70/2025 and Decree 310/2025. Under Decree 70/2025 business households and individual businesses with annual revenue of VND 1 billion or more, plus enterprises in consumer-facing sectors including retail, supermarkets, restaurants, hotels, passenger transport and entertainment, must operate POS cash registers connected to the General Department of Taxation for real-time invoice data transmission. Decree 310/2025 restructured the administrative penalty framework for invoice violations from 16 January 2026, with sanctions running from a few million dong for minor breaches to tens of millions for serious ones. Mandatory e-invoicing has applied to all Vietnamese businesses since July 2022.