•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
According to the Government Portal, Ms. Vu Thi Hanh (from Tai Ninh) asked whether a company could consolidate all orders made within a day into a single electronic invoice, instead of issuing approximately 1,000 electronic invoices per day. She also sought guidance on how to implement this approach in line with current e-invoicing regulations.
The Tay Ninh tax authorities stated that the company should follow the relevant provisions depending on its transaction volume and invoicing method.
If the company sells around 1,000 orders in a day, it should proceed in accordance with point a, clause 6, Article 1 of Decree 70/2025/NĐ-CP. The tax authority also noted that when issuing invoices, the company must not write “Buyer does not take an invoice” to replace mandatory content required on the invoice.
For companies that sell goods or provide services—including direct-to-consumer activities—using electronic invoices initiated from a cash register connected to the tax authority, the tax authority said the invoice contents must follow clause 8, Article 1 of Decree 70/2025/NĐ-CP.
The guidance lists examples of direct-to-consumer activities, including shopping centers; supermarkets; retail (excluding automobiles, motorcycles and other motorized vehicles); dining; restaurants; hotels; passenger transport; direct supporting services for road transport; entertainment, cinema, and other consumer services under Vietnam’s industry classification.
The tax authority emphasized that the company should base its actions on its actual situation and consult the relevant legal texts to apply the rules correctly.
The regulation referenced amendments to Decree 70/2025 and related provisions, including descriptions of electronic invoices initiated from cash registers and the application of e-invoicing in large-volume or ongoing transactions, as guided by Circular 32/2025/TT-BTC and other relevant texts.
The article also notes that the government portal publishes compliance-related inquiries and the corresponding responses from tax authorities to support taxpayers in implementing e-invoicing requirements.
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…
