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Giấy phép số 4978/GP-TTĐT do Sở Thông tin và Truyền thông Hà Nội cấp ngày 14 tháng 10 năm 2019 / Giấy phép SĐ, BS GP ICP số 2107/GP-TTĐT do Sở TTTT Hà Nội cấp ngày 13/7/2022.
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On April 14, the Voice of Vietnam online newspaper held an online session on the topic “Tax experts ease concerns for small businesses and micro-businesses.” A micro-business operating in the food and beverage sector raised a practical question about tax declaration and electronic invoicing for high-volume, low-value transactions.
The business described a dine-in model that also accepts orders through food delivery applications. With monthly revenue estimated at about 80–120 million VND, the company said that issuing electronic invoices for each small order increases operational workload, especially given limited staff and the risk of errors.
Responding, Th.S, Lawyer Nguyen Van Duc, General Director of Truong Tin Accounting and Tax Consulting Co., Ltd., said the issue is common for micro businesses, particularly in F&B and B2C activities with many transactions but small value per order.
He noted that frequent invoicing can cost micro businesses both time and money. However, under current regulations—specifically Decrees 123 and 70—sales require invoicing regardless of value, and multiple transactions cannot be combined into a single invoice.
Mr. Duc said the Ministry of Finance is submitting to the government a draft amendment to Decrees 123 and 70, which includes new points that could change how invoicing is handled in certain cases.
He cited examples mentioned in the draft, including that for transactions on e-commerce platforms with payment functions, transactions may be aggregated for invoicing. In some cases, there may also be situations where an invoice is not required immediately.
Mr. Duc added that the draft could allow tax authorities to permit grouping transactions by period for invoicing. For small invoices, transactions could be consolidated at the end of the day.
According to Mr. Duc, the draft currently applies only to households and individuals with revenue under 3 billion VND. He said industry stakeholders—including the Vietnam Tax Advisory Association and related units—have urged expanding the applicable scope, particularly for small-value goods transactions.
He reported that proposals include setting thresholds such as under 50,000 VND, or up to 200,000 VND, to allow aggregation by day—except when customers request separate invoices or when transactions are made through electronic platforms, in which case monthly alignment could be used to issue invoices.
Mr. Duc said that if these adjustments are implemented, they would be significantly more convenient for micro businesses handling frequent, low-value transactions.
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