Directive on strengthening tax management for business households and individuals; promoting the implementation of electronic invoices generated from cash registers

Employees of Gas Station No. 15 ( Lai Chau Gas Company Limited) print electronic invoices when selling gas to customers.

The Directive clearly states: Implementing the direction of the Ministry of Finance in Official Dispatch No. 3987/BTC-CT dated March 31, 2025 on directing tax management for business households and individuals; promoting the implementation of electronic invoices generated from cash registers (Official Dispatch No. 3987/BTC-CT). In recent years, the coordination and direction of the People's Committees of districts, cities, departments, branches and sectors in the tax collection management work of the tax sector has achieved positive results. The tax sector has gradually and effectively implemented tax management for business households and individuals and digital transformation in tax management, contributing to improving the local administrative reform index. With the goal of putting people and businesses at the center of digital transformation, Lai Chau tax sector has effectively implemented programs such as: Support for electronic tax level 4.0 in the entire tax management process (tax registration, tax declaration, tax payment, tax refund); support for looking up information on tax obligations on Etax Mobile application; apply electronic invoices to components (including households and individual businesses).

In Clause 8, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents (effective from June 1, 2025) (Decree No. 70/2025/ND-CP), regulations on subjects required to use electronic invoices generated from cash registers connected to data with tax authorities are stipulated as follows: “8. Amend the name of Article 11 and amend and supplement Article 11 as follows:

“Article 11. Electronic invoices generated from cash registers

Business households and individuals doing business as prescribed in Clause 1, Article 51 with annual revenue of VND 1 billion or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorcycles and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, film screening activities, other personal services as prescribed in the Vietnam Economic Sector System) use electronic invoices generated from cash registers connected to transfer electronic data to tax authorities.”
To improve the effectiveness of state management in general, and tax management in particular for business households and individuals in 2025 and the following years in Lai Chau province, the Chairman of the Provincial People's Committee requests the Heads of provincial departments, branches, and sectors, Chairmen of the People's Committees of districts and cities, and socio-political organizations to strictly implement Decree No. 70/2025/ND-CP, Official Dispatch No. 3987/BTC-CT, and at the same time focus on performing well the following tasks:

1. Tax Department of Region IX

1.1. Strengthen coordination with local authorities, departments, branches and sectors in tax management for business households and business individuals. If necessary, proactively advise the Provincial People's Committee to direct sectors, local authorities and relevant units to coordinate with tax authorities to establish interdisciplinary inspection teams to strengthen state management of business households and individuals in accordance with the provisions of the law on business registration, tax law and relevant specialized laws.

- Coordinate with local press agencies such as Lai Chau Newspaper, Lai Chau Radio and Television Station, etc. to disseminate to taxpayers the contents of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government regulating invoices, documents and contents on amending the Law on Tax Administration; Circular No. 86/2024/TT-BTC dated December 23, 2024 of the Minister of Finance on tax registration (Circular No. 86/2024/TT-BTC).

- Requirement from June 1, 2025, 100% of the subjects specified in Clause 8, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents must implement electronic invoices generated from cash registers.

1.2. Directing the Inter-district Tax Teams to implement

- Closely coordinate with the People's Committees of communes, wards and towns in implementing tax management measures (tax collection, tax debt enforcement, etc.), recommending the revocation of business registration certificates for entities that are required to implement electronic invoices generated from cash registers from June 1, 2025 as prescribed in Decree No. 70/2025/ND-CP but do not implement.

- Coordinate with business registration agencies, People's Committees of communes, wards, towns and state management agencies according to their functions in the locality to fully manage subjects with business activities in the area; review data transferred from business registration agencies to avoid missing registered business households; review all business households, addresses, revenue, and contract levels, and make them public on the Business Household Number Map. In particular, pay attention to focusing on managing households and individuals doing business below the threshold; households leasing assets; e-commerce business households; business households that have not been included in the tax management system; business households without business registration, ... to handle according to the provisions of law.
- In May 2025, organize a training conference for subjects required to deploy electronic invoices generated from cash registers (including enterprises and households, individual businesses) according to the provisions of Clause 8, Article 1 of Decree No. 70/2025/ND-CP; have a specific working program with software providers in coordinating the deployment of electronic invoices generated from cash registers.

- Strengthen inspection of business households and individuals: Collect and exploit input invoice data of business households on the electronic invoice application to compare with contracted revenue, thereby conducting a review to establish a set of annual contracted taxes and business licenses for all business households in the area. At the same time, proactively analyze signs and manifestations of violations of regulations on invoices, prevent illegal purchase and use of invoices.

1.3. Preside over and coordinate with relevant departments, branches and People's Committees of districts and cities to urgently review all businesses, households and individuals doing business in the area to implement electronic invoices generated from cash registers from June 1, 2025 for the following subjects: Business households and individuals doing business as prescribed in Clause 1, Article 51 with annual revenue of VND 1 billion or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorbikes and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, recreation, etc. Movie screening activities, other personal services according to regulations on the Vietnam Economic Sector System.

1.4. Coordinate with relevant departments and branches to strengthen inspection and business management of business households and individuals, avoid missing business households that have not managed taxes and provide goods and services without issuing electronic invoices generated from cash registers, causing loss of revenue to the state budget.

1.5. Announce hotlines at the Tax Department and inter-district Tax Teams, grasp and handle problems within their authority, report to the Provincial People's Committee and the Tax Department on matters beyond their authority for timely resolution.

2. Department of Culture, Sports and Tourism

- Coordinate with the Tax Department of Region IX to strengthen the dissemination of basic digital skills for people, businesses, and business households on: Looking up and responding to business information, registering for electronic tax declarations, paying taxes electronically through the national public service portal, the Tax Department's information portal, electronic transaction channels of banks and the Tax sector's Etax Mobile application.

- Connect and provide relevant information to tax authorities for individuals directly involved in or related to the management and provision of internet services, online information, and online electronic games.

3. Department of Industry and Trade

- Coordinate with the State Bank of Region 3 to continue implementing Plan No. 4475/KH-UBND dated December 31, 2021 of the People's Committee of Lai Chau province on implementing the Project on developing non-cash payments in Lai Chau province for the period 2021 - 2025. Coordinate with tax authorities in tax management for individuals engaged in e-commerce activities.

- Direct the Market Management Department to: Strengthen coordination with the Tax authorities to inspect, review and handle violations of goods of unknown origin; goods without input invoices; sales without invoices or illegal purchase and sale of invoices and violations related to electronic invoices generated from cash registers.

4. Lai Chau Newspaper, Provincial Radio and Television Station

- Coordinate with the Tax authority to disseminate the content of new regulations of the law on tax for business households and individuals and electronic invoices generated from cash registers, and encourage taxpayers to practice civilized trade (buy and sell goods with invoices and documents proving their origin; enhance the reputation of businesses and business households; honestly declare and fully perform tax obligations to the State;) with appropriate forms and categories.

- From May 2025, focus on organizing propaganda to taxpayers about the contents of Decree No. 70/2025/ND-CP; Circular No. 86/2024/TT-BTC.

5. Provincial Police: Take the lead and coordinate with the Tax Department, Market Management force, inspection agencies, investigate organizations and individuals with signs of violations in tax declaration, payment, invoices, electronic invoices generated from cash registers, promptly prevent and strictly handle violations related to invoices according to the provisions of law.

6. Transaction Office No. 8 - State Treasury Region IX: Closely coordinate with the Tax Department in organizing the implementation of regulations on management and use of invoices, especially electronic invoices generated from cash registers, strictly handling units violating the provisions of the law on invoices, violations within the authority when paying for state budget expenditures; for violations not within the authority, transfer the file to the competent authority for handling according to regulations.
7. Provincial Statistical Office: Coordinate with Tax authorities to review, evaluate, and fully and accurately count the number of business households and individuals in the area. Direct district-level statistical agencies to closely coordinate with tax authorities in investigating and counting business households and individuals in the area.

8. State Bank Branch Region 3

- Direct commercial banks to promote electronic payments via banks, provide information to tax authorities related to banking transactions of business households and individuals, and coordinate with tax authorities to enforce tax collection in accordance with the law.

- Strengthen propaganda and education for people in many rich and diverse forms, suitable to the characteristics of each target group, each region, especially remote areas, rural areas to improve access to banking services, payment services in the economy, promote non-cash payment methods.

9. Business establishments subject to electronic invoices generated from cash registers

- Implement the conversion of using electronic invoices generated from cash registers in accordance with the provisions of Clause 8, Article 1 of Decree No. 70/2025/ND-CP.

- Promptly report any problems in the process of applying electronic invoices generated from cash registers to tax authorities and network operators for quick coordination and resolution.

10. People's Committees of districts and cities

Directing the People's Committees of communes, wards, towns and affiliated agencies and units:

- Coordinate with the Inter-district Tax Teams to deploy 100% of cases that must deploy electronic invoices generated from cash registers according to regulations in Clause 8, Article 1 of Decree No. 70/2025/ND-CP; review households and business individuals, organize surveys of actual revenue, focusing on key industries such as: Food and beverage; restaurants; hotels, beauty salons (spas), pharmaceuticals, dentistry, medical clinics, households and business individuals with brands and large fixed assets.

- The Tax Advisory Council gives opinions on the list of tax contracts that the Tax Department of Region IX requests opinions on to ensure that it is close to the actual revenue of households and individuals doing business in the management area, avoiding loss of tax contracts and business entities, creating fairness in determining tax obligations between households and individuals doing business.
- Organize extensive propaganda about the function of digital business household maps on the local radio and television system and on the electronic information pages of the district and city, focusing on propaganda and dissemination of basic skills for individuals, business households and people such as: Accessing and using the Internet, email, using electronic invoices, registering for electronic taxes, declaring and paying electronic taxes, using online public services associated with ensuring personal information security.

- Review and standardize information on the Business Registration Certificate with tax registration information of business households and individuals on the centralized tax management application of the tax authority, promptly update changes in name, industry, address, and operating status of business households and individuals to serve the work of publicizing business household information on the business household digital map function fully and accurately.

11. Propose the Provincial Vietnam Fatherland Front Committee and socio-political organizations and unions: strengthen direction and mobilize member organizations, members and all people to actively participate in coordination and support the Tax Department of Region IX and the Inter-district Tax Teams to effectively implement the management of business households and individuals as well as the implementation of electronic invoices generated from cash registers according to regulations.

The Chairman of the Provincial People's Committee requests Heads of departments, branches, agencies, units; Chairmen of People's Committees of districts, cities; communes, wards, towns and related organizations and individuals to coordinate with the Tax Department of Region IX to seriously and effectively implement this Directive./.

Source: https://baolaichau.vn/thue-va-cuoc-song/chi-thi-ve-tang-cuong-cong-tac-quan-ly-thue-doi-voi-ho-ca-nhan-kinh-doanh-day-manh-trien-khai-hoa-don-electronic-tu-khoi-tao-tu-may-tinh-tien-1004022