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Some local tax authorities have announced or instructed that small businesses with annual revenue below 500 million VND should stop using electronic invoices, warning that continuing to use them would be treated as illegal invoicing and could lead to penalties under applicable law.
The Tax Department said the current framework is set out in Decree 70/2025/ND-CP and Decree 68/2026/ND-CP, under which the electronic invoicing policy for household businesses is designed using revenue thresholds to match business scale and taxpayer compliance.
Under the regulations, household businesses with annual revenue of 1 billion VND or more are subject to mandatory electronic invoicing.
For small-scale household businesses with low revenue, including those with revenue up to 500 million VND per year, the law does not require mandatory use of electronic invoicing.
The Tax Department also noted that electronic invoicing can bring practical benefits for household businesses with revenue under 500 million VND per year, particularly when they need to be transparent and professional in transactions with consumers and with business and organizational customers.
In practice, these household businesses may register to use electronic invoicing under Decree 70/2025/NĐ-CP dated March 20, 2025, and, if approved by tax authorities, can use electronic invoices in accordance with the law.
The Tax Department stated it does not limit these legitimate needs, while compiling practical issues from implementation to report to competent authorities for regulatory improvement.
To ensure consistent implementation and avoid confusion for taxpayers, on 17 April 2026 the Tax Department issued instructions to local tax offices.
Local tax authorities are not to require household businesses with annual revenue of 500 million VND or less to stop using electronic invoicing if they need it and are legally using it.
Household businesses that are already using electronic invoicing may continue to do so and are not required to submit an additional notice to the tax authority.
The management and use of electronic invoicing should continue to be carried out in accordance with current regulations.
Regarding documents, notices, penalties, or guidance issued by some local tax authorities related to electronic invoicing for household businesses with annual revenue of 500 million VND or less, the Tax Department requested local offices to promptly review and compare them with current regulations and with guidance from the Tax Department, and to handle them within their authority.
If any content is found to be inappropriate, local authorities should withdraw, cancel, or replace it in accordance with regulations to protect taxpayers’ rights and legitimate interests.
The Tax Department said it has gathered practical issues and reported them to competent authorities to study improving regulations, aiming to maximize convenience for household businesses.
It also reiterated its encouragement of transparency in production and business activities and its goal of ensuring efficient, consistent tax administration within the legal system.
Source: PV Government Newspaper
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