•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
On the morning of April 16, at the dialogue conference with small and medium-sized enterprises in Hanoi in 2026, Vu Mạnh Cường, Head of the Hanoi Tax Department, responded to questions from businesses on tax-related issues. The discussion focused on challenges involving electronic invoicing and the stability of the electronic tax declaration system.
Businesses reported difficulties with buyers who do not cooperate with electronic invoicing requirements under Government Decree 70/2025/ND-CP. They noted that many retail customers are individuals who do not need to collect invoices and often do not provide the full information required.
Enterprises also said the electronic tax declaration system is unstable and frequently generates errors, which they say complicates the declaration process.
In addition, companies stated that they had fully paid VAT to the state budget based on monthly accounts and tax payment documents. However, the online public service still displayed tax debts from September 2025 to January 2026 and issued notices calculating late payment penalties.
They asked Hanoi City Tax Office No. 11 to promptly address and respond to the situation.
In response, Vu Mạnh Cường explained that for cases involving sales to retail customers who are individuals and do not need invoices and do not provide full information, Article 10 of Decree 123/2020/ND-CP on invoice management and usage provides requirements on recording buyer information.
He said that when providing invoices for services, businesses, households, and individuals must record the full name, address, tax code or unit code related to the budget, or the buyer’s identification number, except in certain special cases.
According to the guidance shared:
For companies selling directly to consumers, the tax authority also noted the use of electronic invoices initiated from a point-of-sale device connected directly to the tax authority. The advantage cited is that it is not necessary to record full buyer information on the invoice unless the buyer requests it.
Regarding the instability of the tax declaration system, Vu Mạnh Cường said the cause is often high traffic concentrated at a single time, particularly during tax settlement periods, which can lead to system errors.
He added that other factors may include maintenance errors, interruptions during peak periods, or limitations from users.
When these errors occur, the tax authority advised taxpayers to check their business conditions. If the issue is not resolved, taxpayers can contact the online support department of the tax authority for timely assistance.
The tax authority also recommended that taxpayers keep screenshots as evidence to justify late payments arising from system problems or objective errors, in order to avoid penalties.
Premium gym chains are entering a “golden era” that is ending or already in decline, as rising operating costs collide with shifting consumer preferences toward more flexible, community-based ways to exercise. Long-term memberships are shrinking, margins are pressured by higher rents and facility expenses, and competition from smaller, more personalized…
