The Tax Department of Region XII has just issued a document responding to people's questions about the application of new regulations in Decree 70/2025/ND-CP of the Government, regarding the time of digital signature and sending to the tax authority for electronic invoices.
Accordingly, from January 1, 2025, the time of signing the number on electronic invoices must be guaranteed not later than the next working day from the time of the invoice. In case the next day falls on weekdays or holidays, the deadline is calculated as the nearest working day, as prescribed in the Labor Code and the current Civil Code.
The tax authority also noted that this regulation aims to enhance transparency and accuracy in issuing electronic invoices, and at the same time recommended that businesses and organizations should carefully compare actual times to comply with legal regulations.
Previously, the old regulations in Decree 123/2020/ND-CP allowed more flexibility in the time of digital signature. However, starting from June 2025, Decree 70/2025/ND-CP will replace it, with clearer requirements on the time limit for signing numbers and sending invoices, to tighten discipline in electronic tax management.
