Some new points in Decree 254/2026/ND-CP:
Adjusting regulations regarding the timing of invoice issuance
Receiving a deposit for a service contract does not yet require issuing an invoice
According to Clause 2, Article 9 of Decree 254/2026/ND-CP, the time of issuing an invoice for a service is the time when the service is completed, regardless of whether payment has been received or not. If the service provider collects payment before or during the provision of the service, the time of issuing the invoice is the time of payment.
However, this regulation does not include the case of collecting a deposit under the 2015 Civil Code to guarantee the performance of a service contract..
2. Specifically, according to point a, clause 4, Article 9 of Decree 254/2026/ND-CP, the Government has added services with a large volume, occurring frequently, and requiring time for data reconciliation between businesses selling goods, providing services and customers/partners, including
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Advertising services on online newspapers;
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Maritime pilotage services;
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Digital technology services, digital platforms;
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Information technology services including payment intermediary services using telecommunications and information technology platforms;
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Cryptocurrency services;
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Services supporting transactions on carbon exchanges;
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Insurance services;
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Security services;
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Industrial catering services;
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Commodity exchange services;
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Credit information services;
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Passenger transport business services (by taxi, contract vehicles, two-wheeled motorcycles using software to support transport connection in accordance with road traffic laws) providing services to business and organizational clients.
Add cases where end-of-day total billing is available
Specifically, according to point m, clause 4, Article 9 of Decree 254/2026/ND-CP, the Government adds a case where medical facilities are allowed to compile and issue electronic invoices for medical services performed on the same day: when patients receive medical examination and treatment and use services that require printed receipts, such as X-rays and scans.
Accordingly, the conditions for compiling and generating electronic invoices for medical services performed during the day at the end of the day include:
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It manages hospital fees, records each healthcare transaction, and provides services with printed receipts;
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The healthcare facility uses healthcare management software;
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It stores all information in the information technology system;
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Patients do not require invoices.
Conversely, if the customer requests an invoice, the medical facility will issue an electronic invoice to the customer.
Adding cases where transactions occur during nighttime working hours.
According to Clause 5, Article 9 of Decree 254/2026/ND-CP, if the seller does not have automatic invoicing software, the latest time to issue the invoice is the next working day.
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