Without lump sum tax, what goods are accepted without invoices?

(NLDO) - Business households are wondering how sellers without invoices should declare taxes when lump-sum tax is abolished in 2026.

Business households in Ho Chi Minh City. Photo: Tan Thanh

Mr. Le Thanh Ngan, owner of a business in Ho Chi Minh City, said that every day, his household buys hundreds of kilograms of fruit from many farmers, without input invoices and does not know how to prove the origin of these goods.

Regarding this issue, Ms. Nguyen Thi Cuc, President of the Vietnam Tax Consulting Association, said that according to regulations, for goods without input invoices, business households can make a list but it is only applicable to a number of specific subjects and items.

For example, business households can make a list to prove the origin of agricultural, forestry and fishery products purchased directly from producers (without intermediaries), or goods purchased from individuals or small businesses with revenue not exceeding the threshold subject to value added tax (VAT - currently revenue under 100 million VND is the threshold for revenue not subject to VAT).

Regarding input documents, Mr. Dong Minh Hong, Director of DVL Tax Accounting Services Company, said that the list of goods and input invoices are the basis for business households to prove to authorities that the origin of the goods is not counterfeit or fake goods.

At the same time, these documents also show the reasonableness between inventory and revenue. Because if the quantity and value of inventory is too large compared to sales revenue, the tax authority may suspect that the business household is not declaring truthfully. At that time, the tax authority can conduct tracing to determine the real revenue, affecting the reputation of the business household.

"In particular, business households with revenue of over 3 billion VND/year will pay personal income tax (PIT) equal to profit multiplied by the tax rate of 17%, in which profit will be equal to revenue minus reasonable expenses. However, there is no regulation allowing business households to include the list of goods in expenses like current enterprises. Therefore, to be fair in tax obligations, in the coming time, the state needs to have regulations that allow groups of business households with revenue of over 3 billion VND/year to deduct the list of goods in expenses when calculating PIT" - Mr. Hong analyzed and recommended.

Source: https://nld.com.vn/bo-thue-khoan-hang-hoa-nao-duoc-chap-nhan-khong-hoa-don-196251108122926432.htm