Small businesses with annual revenue under 500 million VND are not required to stop using electronic invoicing.

On 17 April, the Tax Department clarified that the current policy on electronic invoicing is built on classifying small businesses by turnover to reflect practical operations and taxpayers’ compliance capacity. Under Decree 70/2025/NĐ-CP and Decree 68/2026/NĐ-CP, households with annual revenue of 1 billion VND or more are required to use electronic invoices. In contrast, smaller groups, especially those with annual revenue of 500 million VND or less, are not mandatory to apply. However, non-mandatory does not mean prohibition. 'Current law still allows small revenue-earning households to voluntarily register to use electronic invoices if there is a real need. In practice, many households, even if they do not fall under the mandatory scope, choose this form to meet transactions with partners or to enhance transparency in business operations.' The Tax Department noted that for cases already registered and approved, the use of electronic invoices is fully legal and will continue. The Department stressed that there is no policy to restrict their use in such cases. Regarding implementation, on 17 April 2026 the Tax Department issued a directive to provincial and city tax offices to ensure a unified understanding and application. They require units not to compel households with annual revenue from 500 million VND per year or less to stop using electronic invoices if they are using them legally. At the same time, the management and use of electronic invoicing will continue under current law. In addition, local authorities were ordered to promptly review all guidance, notices, or penalty decisions related to this matter and to adjust, withdraw, or replace content found noncompliant with current regulations. The aim is to safeguard the legitimate rights of taxpayers and to reduce misinterpretation and inconsistent application across localities that could hinder households in fulfilling tax obligations. The Department is compiling practical issues arising from implementation to report to the competent authorities for policy review, with the goal of facilitating small businesses while preserving tax administration effectiveness and law uniformity. In the context of accelerating the digital transformation of the tax sector, the adoption of electronic invoicing will continue to be encouraged in a flexible manner tailored to different groups rather than rigidly applied as a single model. A statement from a tax official: 'No fear of monopoly risk in electronic invoicing services.'