New Circulars 31 & 32/2025/TT-BTC: Key Regulations On E-Stamps & E-Invoices Effective June 1st

Enhanced E-Stamp Management: What’s New?

On May 31, 2025, the Minister of Finance issued Circulars  No. 31/2025/TT-BTC, amending and supplementing Circular No. 23/2021/TT-BTC, concerning the printing, issuance, management, and use of electronic stamps for alcohol and tobacco.

Key amendments and additions include:

• E-stamp mẫu and affixing regulations: Updated regulations on e-stamp mẫu and methods of affixing e-stamps to ensure transparency and effectiveness.
• Management and sale of imported e-stamps: Adjusted regulations on the management of imported tobacco e-stamps and imported alcohol e-stamps.
• Management of domestically produced e-stamps: Amended regulations on the management of tobacco e-stamps and alcohol e-stamps produced for domestic consumption.
• E-stamp printing costs: Adjusted regulations related to e-stamp printing costs.

Notably, Circular 31/2025/TT-BTC requires organizations and individuals, when issuing stamps, to scan the QR code on the stamp carton, block of stamps, or individual stamp, and simultaneously input data to connect information to the e-stamp management system.

Regarding forms, this Circular replaces Forms No. 02/TEM, 04/TEM, 07/TEM with new corresponding forms and abolishes Forms No. 03/TEM and 05/TEM from the old Circular.

E-Invoice Transactions: New Regulations Apply From June 1, 2025

Circular No. 32/2025/TT-BTC officially replaces Circular No. 78/2021/TT-BTC and takes effect on June 1, 2025, introducing many key provisions for e-invoice transactions. The Tax Department specifically highlights the following four points:

1. Electronic personal income tax (PIT) withholding certificates: From June 1, 2025, organizations declaring personal income tax must stop using electronic PIT withholding certificates under previous regulations and switch to applying them as stipulated in Decree No. 70/2025/ND-CP.
2. Contracts between the tax authority and e-invoice service providers: E-invoice service providers that signed contracts with the tax authority before July 1, 2023, will continue to execute their contracts until the end of July 1, 2025.
3. Electronic invoices from cash registers (E-invoices from CRs): Business households and individuals engaged in direct sales of goods and services to consumers (as per Decree 70/2025/ND-CP) will use E-invoices from CRs from the time the tax authority approves their registration. If they registered before June 1, 2025, they may continue to use them.
4. Businesses selling directly to consumers: Businesses involved in direct sales of goods and services to consumers (such as shopping malls, supermarkets, F&B establishments, hotels, transportation, cinemas, entertainment venues, etc.) must register to use e-invoices with or without a tax authority code for their direct sales activities. If they converted to using E-invoices from CRs before June 1, 2025, as per Decree 70/2025/ND-CP, they may continue to use their registered e-invoices.

Tax Department Proactively Implements And Provides Detailed Guidance

The leadership of the Tax Department requires its sub-department heads to proactively implement and carry out the dissemination and popularization of the new contents of Circulars 31 and 32 to taxpayers and tax officials, and to prepare all necessary conditions to ensure their enforcement from June 1, 2025.

The Tax Department will also issue documents detailing the new points of Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC for sub-tax departments to continue broadly disseminating to the taxpayer community and tax officials.