Tax authority issues urgent notice: Stop using electronic invoices for sole proprietors and micro businesses with annual revenue up to 500 million dong

Seven tax offices in Đắk Lắk issued Notification No. 1748/TB-TCS7 requiring households and individuals with annual revenue of 500 million VND or less to stop using electronic invoices, under Decree No. 68/2026/ND-CP and related guidance.

Who must stop using electronic invoices

Under the notice, households and individuals with revenue of 500 million VND per year or less are not subject to electronic invoicing.

Revenue is determined based on prior-year figures and the cumulative revenue in the current year. The notice specifies two cases:

• For those who registered to use electronic invoices before 2025: if 2025 revenue is ≤ 500 million VND and the cumulative revenue from the beginning of 2026 to the determination date also does not exceed 500 million VND, they must stop using electronic invoices.
• For those newly registering to do business in 2026: if the cumulative revenue does not exceed 500 million VND, they are also required to stop using electronic invoices.

Effective timing and compliance requirements

The Đắk Lắk provincial tax authorities state that households and individuals in the above category must stop using electronic invoices from the notification date and may not issue invoices during periods when they are not required to use electronic invoicing.

They warn that continuing to use electronic invoices will be treated as illegal invoice use and will be handled under applicable law.

Recording revenue after suspension

After stopping electronic invoicing, households and individuals must fully record all revenue generated in the Revenue Book (Form S1a), which serves as the basis for tax declarations.

When electronic invoicing can continue

Tax authorities say households and individuals may continue using electronic invoices if the cumulative revenue from the beginning of 2026 exceeds 500 million VND. In that case, business owners who wish to use electronic invoices must register in accordance with current regulations.

The notice also addresses an exception for timing: if Q1 2026 revenue has already exceeded 500 million VND, households and individuals may still continue using electronic invoices and must submit the Q1 2026 tax return no later than May 4, 2026.

Substitute documents for buyers

For buyers of goods and services from households and individuals whose revenue is below the threshold, the notice states that Form 02/TNDN under Circular 20/2026/TT-BTC (or an equivalent form) may be used to substitute invoices.

Guidance for current users and procedures

The tax authorities advise households and individuals who are currently using electronic invoices but whose revenue is under 500 million VND to contact the tax office directly for guidance on suspension procedures.

Taxpayers are also advised to install the eTax Mobile app to receive alerts and complete electronic tax procedures.