Three types of services are clearly established
From July 1, 2025, the provision of electronic invoice services will comply with new regulations on decentralization and delegation of authority in tax management according to Decree 122/2025/ND-CP of the Government.
According to Article 6 of Decree 122/2025/ND-CP, the Government has specifically regulated decentralization of authority for services related to electronic invoices. Based on Clause 3, Article 92 of the Law on Tax Administration 2019, there are three cases of using services identified as follows:
- Using an electronic invoice with the code of a tax authority that does not require payment for services - applicable to cases supported by a tax authority according to regulations.
- Using an electronic invoice with the code of a tax authority that must pay for services - businesses, business households must pay fees according to the instructions of the Ministry of Finance.
- Using electronic invoices without a tax authority code - done through a licensed electronic invoice service provider.
The implementation of these types of services will be carried out according to the procedures specified in Point 5 of the Appendix issued with Decree 122/2025/ND-CP, and at the same time comply with current regulations in Decree 123/2020/ND-CP and Decree 70/2025/ND-CP.
Eight principles of decentralization and delegation of authority in the field of tax management
Along with changes in invoice services, Decree 122/2025/ND-CP also sets out 8 principles to ensure decentralization and delegation of authority in tax management is unified and effective, including:
In accordance with the 2013 Constitution and laws on organizing the administrative apparatus such as the Law on Government Organization, the Law on Organization of Local Government 2025.
Clearly define the authority between the central and local governments, creating conditions for localities to be proactive and responsible in tax management.
Strengthen the macro role of the Government, focusing on institution building and inspection and supervision.
Clarify the functions and authority between levels of government such as People's Council, People's Committee, and Chairman of the People's Committee.
Ensure that there are no overlaps or omissions of tasks between sectors and levels.
Respect human rights, make public transparency, and facilitate individuals and organizations in fulfilling tax obligations.
does not affect the implementation of international treaties to which Vietnam is a member.
Resources for decentralization and delegation of authority are guaranteed by the state budget according to regulations.
Thus, from July 1, 2025, the provision and use of electronic invoice services will be more strictly managed in a transparent and clear direction in terms of responsibilities and powers, while in line with the policy of promoting administrative reform and modernizing tax work.
