[GenInvoice Feature Launch] New E-Invoice Regulations: Key Updates

On October 1, 2026, Sliner hosted a knowledge-sharing session on “New Regulations on E-Invoice Issuance” and introduced GenInvoice, an automated e-invoicing solution, attracting strong interest from customers and sellers. The event highlighted the growing attention among Amazon and Etsy sellers to the latest e-invoice requirements under Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC, which have been effective since July 1, 2026.

1. Key Takeaways from the New E-Invoice Regulations

The session covered five key areas, giving participants an overview of the main changes they need to understand when using and managing e-invoices under the new regulations.

1.1. Entities Subject to E-Invoice Requirements

The new regulations distinguish between e-invoices issued with a tax authority code, e-invoices issued without a tax authority code, and e-invoices generated from cash registers. In particular, business households and individual business operators with annual revenue exceeding VND 1 billion are required to use either e-invoices with a tax authority code or cash register-generated e-invoices connected to the tax authority’s data system.

1.2. Correctly Determining the Invoice Issuance Date

For the sale of goods, an e-invoice must be issued when ownership or the right to use the goods is transferred to the buyer. For services, the invoice issuance date is generally when the service is completed or when payment is received in advance, where applicable under the regulations. For deliveries made in multiple stages or services handed over in separate phases, an invoice should be issued for each corresponding delivery or handover.

1.3. Properly Handling Returns and Price Adjustments

When a buyer returns all or part of the goods, including cases where an exchange changes the value of the original transaction, the business needs to process an adjustment invoice. Where the seller and buyer agree to reduce the price, a replacement invoice may be issued in accordance with the applicable requirements discussed during the session.

1.4. Ensuring Complete Information on E-Invoices

The session highlighted the need to ensure that e-invoices contain all required information, including the invoice name and series, invoice number, seller and buyer information, details of goods or services, tax rate and tax amount, signatures, digital signing time, as well as the applicable language, numerals, and currency.

1.5. Invoice Violations May Result in Significant Penalties

The session also covered penalties for failure to issue invoices or issuing invoices at the wrong time. Under the regulations discussed during the session, penalties are determined based on the number of invoices involved, with failure to issue an invoice subject to penalties under Decree 291/2026/ND-CP.

In addition to monetary penalties, Article 7 of Decree 125/2020/ND-CP provides for remedial measures requiring the taxpayer to issue invoices in accordance with the regulations. Notably, Point (c), Clause 4, Article 45 of the 2025 Law on Tax Administration provides that failure to issue an invoice together with failure to declare the relevant transaction may be determined as a tax evasion offense. Businesses therefore need to properly control invoice issuance timing and ensure that all transactions are fully recorded and declared.

2. From Regulatory Requirements to Practical Business Challenges

One key point raised during the session was that understanding the regulations is only the first step. Applying them in day-to-day operations also requires businesses to address practical issues such as when an invoice should be issued, which data should be used to generate the invoice, how returned orders should be handled, and how to ensure that invoice information remains accurate.

This becomes particularly important for businesses operating on e-commerce platforms, where order data can change as orders are delivered, cancelled, returned, or adjusted. As a result, the invoicing process needs to be closely connected to the actual transaction and order data, rather than being handled only at the final issuance stage.

This is also why data standardization and a well-structured e-invoicing workflow are becoming increasingly important as part of day-to-day business operations.

3. E-Invoice Compliance Starts with Data and Process

The discussions at the session highlighted that e-invoice compliance goes beyond simply issuing invoices correctly. To reduce errors and ensure that transactions are recorded accurately, businesses need to maintain control throughout the entire process, from the underlying transaction and invoice issuance date to invoice processing and storage.

In other words, effective e-invoice compliance starts with a process that is properly structured and controlled from the outset.

One of the practical challenges is the need to issue invoices on a daily basis or consolidate them at the end of the day, while sales data from marketplaces still needs to be collected, cleaned, and reviewed before processing. This adds time to the data preparation and reconciliation process. Automation can help reduce repetitive manual work while giving businesses greater visibility across their transaction and e-invoice data.

4. Connecting the Business Community Through Practical Knowledge Sharing

Beyond the technical content, the session provided an opportunity for businesses to discuss common challenges in managing and issuing e-invoices in their day-to-day operations. The practical questions and situations discussed during the session helped connect regulatory requirements with the realities of business operations across different models.

For businesses looking to standardize sales data and simplify e-invoicing workflows, GenInvoice connects order data with automated invoice creation and issuance, helping reduce manual work and improve reconciliation efficiency. Contact the Sliner team to explore how GenInvoice can be implemented to fit your business model and transaction volume.