On 19 October 2020, the Vietnamese government issued Decree 123/2020/ND-CP, deferring the 1 November 2020 deadline for mandatory e-invoicing and annulling certain articles of the previously announced Decree 119/2018. The new entry into force date for mandatory “clearance type” e-invoicing in Vietnam is 1 July 2022.

Companies may continue to use any pre-printed, self-printed or e…