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Amid varying interpretations at the local level, the Tax Department affirms that the current regulations do not require but also do not prohibit small revenue households from using electronic invoices. On April 17, the Tax Department issued official information to clarify the regulation and unify nationwide implementation. The Tax Department says the current policy on electronic invoicing is built on classifying households by revenue scale to ensure alignment with actual operations and the taxpayers’ capacity to comply. Under Decree No. 70/2025/ND-CP and Decree No. 68/2026/ND-CP, households with annual revenue of 1 billion dong or more are mandatory to use electronic invoices. In contrast, the small-scale group, especially those with annual revenue of 500 million dong or less, do not fall within the mandatory scope. However, the tax authority emphasizes that being not mandatory does not mean prohibition. “Lawful practice remains that households with low revenue may voluntarily register to use electronic invoices if there is a real need. In practice, many households not subject to mandatory requirements still choose this form to meet needs when transacting with partners such as businesses or organizations or to enhance transparency in business operations,” the Tax Department stated. For cases already registered and approved by the tax authority, their use of electronic invoices is fully legal and will continue. The Tax Department confirms there is no policy to limit the right of households to use electronic invoices in these cases. In terms of implementation, on April 17, 2026, the Tax Department issued a directive to provincial and municipal tax offices to ensure a unified understanding and application. The Department requires units not to compel households with annual revenue of 500 million dong or less to stop using electronic invoices if they are legally using them. Management and use of electronic invoices should continue to be implemented under current law. Beyond correcting practices, the Tax Department also directed localities to promptly review all guidance documents, notices or penalty decisions related to this issue. “If any content is not in line with current regulations or the unified guidance from the Tax Department, units should promptly adjust, withdraw, or replace it,” the Department stated. This move aims to protect the legal rights and interests of taxpayers, while reducing misunderstanding and inconsistent application across localities that could create difficulties for households in fulfilling tax obligations. The Tax Department says it is compiling practical issues arising from implementation to report to authorities for policy review and adjustment, to facilitate households and promote transparency in production and business activities, while ensuring the effectiveness of tax administration and consistency of the legal framework. In the context of the digital transformation of the tax sector, the continued encouragement of electronic invoicing will be pursued flexibly, tailored to each group rather than rigidly applying a one-size-fits-all template.
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