Compare Decree 117 and Decree 70 in 2025 on e-commerce tax obligations and invoices

Criteria	Decree 117/2025/ND-CP	Decree 70/2025/ND-CP
Field    management	Cash flow and E-commerce tax obligations	Electronic Invoices and Documents
Core goal	Prevent tax loss in cyberspace; E-commerce platforms do the work of tax authorities.	Prevent invoice fraud; Transparency of retail transactions through cash registers.
Operating mechanism	Deduction at source: The floor automatically deducts 1.5% from the seller’s revenue to pay into the budget.	Verify number: Taxpayers must authenticate biometrics (fingerprint/face) when issuing invoices.
New highlights	E-commerce platforms are legally responsible if they do not declare and pay taxes on behalf of the seller.	Remove the “Cancel” form for erroneous invoices; Require invoices from cash registers for service/food industry groups.
Impact object	Individuals and business households on the floors; Foreign suppliers (Google, Facebook…).	All businesses and business households use electronic invoices in Vietnam.
Effective date	01/07/2025	01/06/2025

Professional differences:

1. Decree 117/2025/ND-CP (On e-commerce tax management)

• Responsibilities of the Floor: Not only does it provide information like before, but now the floor must calculate the tax amount, prepare a general declaration, and pay on behalf of the exchange.
• Tax rate: Apply a fixed 1% VAT and 0.5% Personal Income Tax on revenue (applied to groups of goods).
• Document: The floor must provide the seller with a “Tax Deduction Document” for the seller to use as a basis for later personal tax comparison or settlement.

2. Decree 70/2025/ND-CP (On invoices and documents)

• Biometric authentication: This is an extremely strong measure to prevent the theft of personal information to establish a company selling pirated invoices. Any changes to invoice issuance notices must go through VNeID or eTax Mobile.
• Cash register receipt: This Decree promotes the direct connection of cash registers of stores, supermarkets, and restaurants with tax authorities so that invoices are issued immediately when customers pay.
• Error handling: The invoice adjustment process is completely automated on the system of the General Department of Taxation, minimizing manual paperwork.

So:

If you are worried about “How to issue invoices legally and safely?”: Let’s see Decree 70.

If you are worried about “How is my money deducted?” on Shopee/TikTok: Check it out Decree 117.