Decree 254/2026/ND-CP detailing a number of articles and measures to organize and guide the implementation of the Law on Tax Administration No. 108/2025/QH15 on electronic invoices and electronic documents has taken effect from July 1, 2026.
One of the notable contents is the responsibility of connecting and sharing data between state agencies and the Tax Department.
Which agencies must share data?
According to Clause 4, Article 40 of Decree 254/2026/ND-CP, agencies and units are responsible for connecting and sharing information and data necessary in their management field with the Tax Department, including: Market Management Agency; Department of Land Administration; Department of Geology and Minerals of Vietnam; police agency; traffic agency; health agency and other relevant agencies.
These data are connected to serve the construction of an electronic invoice database.
The regulation does not mean that land, police or health agencies must transfer all data being managed to tax authorities. The scope of sharing is limited to information and data related and necessary in each management field.
The Decree also does not specifically list each data field that each agency must provide. Connection and sharing will have to comply with regulations on data management and exploitation and coordination mechanisms between relevant agencies.
No additional direct procedures arising with people
Regulations in Article 40 define the responsibilities of state agencies and units in connecting systems and sharing data with tax authorities. Therefore, this content does not set a separate administrative procedure that people or businesses must directly implement.
The formation of a centralized electronic invoice database helps tax authorities have more information to manage, exploit and compare invoice data.
According to Decree 254/2026/ND-CP, the electronic invoice database is also used to serve tax management, state management of relevant agencies and the needs for verification and comparison of invoices of organizations, businesses, and individuals according to regulations.
The main new point lies in the data receiving hub.
The responsibility to share data between state agencies and tax authorities is not a completely new regulation.
Before July 1, 2026, Clause 4, Article 58 of Decree 123/2020/ND-CP also stipulates that market management agencies, land, geology and minerals, police, traffic, health and related agencies must connect and share data to build an electronic invoice database. The focal point for receiving data according to old regulations is the General Department of Taxation.
From July 1, 2026, Decree 254/2026/ND-CP changes the focal point from the General Department of Taxation to the Tax Department, in line with the new organizational model of the tax authority. The names of some units have also been updated. In which, "General Department of Land Administration" is replaced by "Department of Land Administration"; "General Department of Geology and Minerals of Vietnam" is updated to "Department of Geology and Minerals of Vietnam".
Thus, the main change is to update the data receiving agency and the names of units according to the current organizational structure. The responsibility to connect data between the fields of land, police, transportation, health, and market management with the tax authority has basically been stipulated before.
