Tax Authority clarifies invoicing requirements when customers do not collect invoices or provide information for household businesses

Household businesses in Can Tho City often face a practical compliance issue: customers may not request an invoice or may not provide buyer information such as a tax code. In a direct consultation with the Can Tho City Tax Office, a household business asked how to issue invoices in cases where the customer does not take the invoice or does not provide the required details.

Can Tho Tax Office guidance on buyer information

The tax office said this is a common situation. Even if the customer does not take the invoice, the household business must still issue one.

On the invoice, in the buyer name field, the business should write: “Customer did not take invoice” or “Buyer did not provide information.”

Information such as the buyer tax code or buyer address may be left blank. This approach supports reconciliation of revenue between the accounting records and the data in the tax system, and helps avoid cases where transactions are treated as not recorded in the books—potentially leading to penalties.

When invoices must be issued under Decree 70/2025

Decree 70/2025 amends Decree 123/2020 and clarifies invoicing timing across different types of transactions.

Goods and transfer of ownership/use

For sales of goods, including transfer of ownership or use, and sales of state stock, the invoicing time is the moment of transfer of ownership or use, regardless of when payment is collected.

For exporting goods, including outsourced export, the timing for issuing a commercial invoice, VAT invoice, or electronic sales invoice is determined by the seller, but no later than the next working day after customs clearance.

Services

For providing services, the invoicing time is when the service is completed, regardless of payment status.

If payment is collected before or during the service, the invoicing time is the time of payment collection, excluding deposits or advances used to ensure contract performance for certain services, including: accounting, auditing, tax advisory, appraisals, surveying, design, supervision, and investment project planning.

Penalties for not issuing invoices under Decree 310/2025

Decree 310/2025 amends Decree 125/2020 and sets penalties for failure to issue invoices. The penalty level depends on the number of invoices involved.

• 1 invoice: warning.
• From 2 to 100 invoices: a fine of 1 to 50 million VND.
• Breaches involving 1 to 50 invoices: also 1 to 50 million VND.
• No invoices issued for 50 or more invoices: maximum penalty of 60 to 80 million VND.