Tax Department issues urgent recall of notice on electronic invoicing for micro businesses with annual revenue under 500 million dong

The Tax Department issues an urgent directive to recall a notification related to electronic invoicing for micro businesses. On the afternoon of April 17, the Tax Department (Ministry of Finance) issued urgent Dispatch No. 2470 regarding the use of electronic invoices by micro businesses. The Tax Department emphasizes that micro businesses with annual revenue in 2025 of 500 million dong or less that have registered to use electronic invoices in accordance with Government Decree 70/2025 and have approval from the tax authorities may continue to use electronic invoicing, and provincial tax authorities will continue to guide and support these micro businesses, with enhanced management of invoicing and revenue to ensure compliance with the regulations. For any documents, notices, or penalties issued that are not in line with the law, the tax authorities at the provincial level should review to recall or cancel them in accordance with the rules, protecting the legal rights of taxpayers. Previously, on the same day, the Tax Department noted that some local tax authorities had announced or directed micro businesses with annual revenue under 500 million to stop using electronic invoices, and stated that continuing to use invoices would be considered an illegal practice and subject to penalties. The Tax Department cited Decree 70/2025 and Decree 68/2026 to explain that the electronic invoicing policy for micro businesses is designed by revenue thresholds to fit the scale and compliance of taxpayers. Micro businesses with annual revenue of 1 billion dong or more are subject to mandatory electronic invoicing. For smaller micro businesses, including those with revenue up to 500 million per year, the law does not require the use of electronic invoices. The Tax Department asserts that in practice micro businesses that registered to use electronic invoices under Decree 70/2025 and approved by the tax authorities continue to use them; the Tax Department does not restrict legitimate needs and is compiling practical issues to report to authorities to improve the policy and ease for micro businesses and to unify implementation. The Tax Department clarifies that micro businesses using electronic invoices may continue to use them and do not need to file additional notifications; the management and use of electronic invoices will continue under current law. The article concludes with attribution to Minh Chiến and the source “Nguoi Lao Dong.”