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The Tax Department said that for small-scale household businesses with annual revenue of 500 million VND or less, the law does not require the use of electronic invoices, after some local tax authorities had instructed households to stop using them.
On April 17, the Tax Department provided guidance on electronic invoicing for households with annual turnover under 500 million VND, following recent announcements and instructions from certain local tax offices.
The Tax Department cited Decree 70/2025/ND-CP and Decree 68/2026/ND-CP, noting that electronic invoicing requirements for household businesses are set based on turnover thresholds to match business scale and taxpayer compliance levels.
Under the cited regulations, household businesses with annual revenue of 1 billion VND or more must adopt electronic invoicing. For small-scale households with annual turnover of 500 million VND or less, electronic invoicing is not required by law.
The Tax Department said implementing electronic invoicing can bring practical benefits. Many households with annual revenue under 500 million VND may need to use electronic invoices to ensure transparent and professional transactions with consumers and corporate clients.
It added that, in practice, these households have registered to use electronic invoicing under Decree 70/2025/ND-CP dated March 20, 2025, and have been approved by tax authorities to invoice as required by law. The Tax Department said it does not restrict these legitimate needs and is compiling practical issues to report to competent authorities to improve and ensure consistency in implementation.
To ensure uniform implementation and prevent confusion among taxpayers, on April 17, 2026 the Tax Department issued a directive to provincial and city tax offices.
Under the directive, local tax authorities do not require households with annual turnover under 500 million VND to stop using electronic invoicing if they have a need and are using electronic invoicing legally. Households using electronic invoicing may continue, and no additional notifications to tax authorities are required. Management of electronic invoicing continues to follow existing law.
Regarding notices and decisions issued by some local tax offices related to electronic invoicing for households with turnover of 500 million VND or less, the Tax Department requested local offices to promptly review and align their guidance with current regulations and instructions.
Where inconsistencies exist, local tax offices are asked to withdraw or replace the content as required to protect taxpayers’ rights and interests.
The Tax Department said it has compiled practical issues from the field and will report to competent authorities for study and refinement of the rules, aiming to maximize convenience for households, encourage transparency in production and business, and ensure effective tax administration and system-wide consistency.
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