The draft adds regulations for issuing summary invoices to non-business individual customers to suit the specific operational characteristics of industries with high transaction frequencies. The proposal to allow daily or monthly summary invoices, based on detailed data from the internal management systems of service providers, reflects a change in management methodology. The responsibility of businesses shifts from issuing mass individual invoices to ensuring the accuracy, completeness, and traceability of transaction data. This approach aligns with international trends, where many countries have transitioned to tax management based on structured transaction data, allowing for smarter analysis, cross-checking, and risk assessment. They pave the way for deeper applications of big data analytics and artificial intelligence in tax and public finance management.

Source: VietNamNet News February 16, 2026 01:03 UTC