From June 1, 2025, business households in 06 popular industries with a revenue scale of over 1 billion VND will have to apply e-invoices generated from cash registers.
This regulation and procedure also help businesses have the conditions to collect legal and valid invoices for expenses on per diem allowances, employee benefits, etc. helping to save VAT, CIT, PIT costs.
INDUSTRY SECTORS
MANDATORY APPLICATION OF E-INVOICES FROM CASH REGISTERS:
- Commercial centers, supermarkets.
- Retail.
- Dining, restaurants, hotels.
- Passenger transportation services, direct support services for road transport.
- Artistic, entertainment, and cinema services.
- Other personal service services.
CRITERIA FOR BUSINESS HOUSEHOLDS
MANDATORY APPLICATION OF E-INVOICES:
Business households in 1 of the following 3 cases must register to use e-invoices generated from cash registers:
- Business households that pay tax by the presumptive method have an annual turnover of over VND 1 billion.
- Business households use cash registers.
- Business households with a scale of turnover and labor that meet the highest level of criteria for micro-enterprises in accordance with the law on support for small and medium-sized enterprises must implement the accounting regime and pay taxes by the declaration method.
HOW TO APPLY ELECTRONIC INVOICES FROM CASH REGISTERS?
E-invoices generated from cash registers connected to electronic data transfer with tax authorities are applied as follows:
- Digital signatures are not required.
- Expenses for the purchase of goods and services using invoices generated from cash registers are determined as expenses with sufficient lawful invoices and documents when determining tax obligations.
- Invoices printed from cash registers connected to electronic data transfer with tax authorities or copied invoices or looked up information from the web portal of the General Department of Taxation on invoices.
- E-invoices printed from cash registers cannot be canceled. When there is an error, an adjustment/replacement invoice must be made and sent to the tax authority.
- The seller sends the e-invoice to the buyer in electronic form (SMS, email and other forms) or provides a link or QR code for the buyer to look up and download the e-invoice.
Thus, business households need to soon get used to using e-invoices, revenue and expense declaration software to avoid embarrassment when having to apply new tax regulations, especially from 2026.
At the same time, businesses also need to complete internal regulations on per diem allowances – welfare for employees, experts, etc. fully collect e-invoices for declaration, helping to save VAT, CIT and PIT.
