Tax authorities answer questions about converting invoices and declarations
Solve problems from warehouse, invoice to money transfer account
At the recent online conference between the national tax authority and business households to: "Support, guide, and answer questions of business households in using electronic invoices generated from cash registers", a series of specific situations were raised to clarify the difficulties when business households switch to applying electronic invoices from cash registers according to the provisions of Decree 70/2025/ND-CP.
Some business households (HKD) said that they are operating both direct and online sales and have 1-2 tax codes (MST), typically HKD in Go Vap district (HCMC) has 2 MST, the question is how to process invoices correctly with 2 MST?
Another business, Thuy Do Bao Bun in District 1, asked about opening more business locations but only had one tax code.
Tax representative of tax authority replied: no need to separate tax code, can use one common code for all business locations and pay unified tax.
Meanwhile, a business owner in Binh Thanh said he was trading in electronics under a contract basis, and also complained about regularly buying used goods without documents, leading to difficulties in declaring input when selling without legal invoices.
Regarding this issue, the representative of the International Tax Policy Department - Tax Department said: Whether or not the contracted household needs to switch to declaration has been clearly instructed in Circular 40 and Circular 100/2021 of the Ministry of Finance . In which, if the revenue is over 1 billion VND/year, it is mandatory to use electronic invoices from the cash register. In cases where there are no input invoices (purchased from individual consumers or farmers), the business household can use the sales contract and payment documents to prove the origin of the goods. The selling individual is not required to issue an invoice in this case.
The tax authority added that, according to regulations, if it can be proven that the assets serve production and business activities, they can be included in reasonable depreciation expenses when calculating taxes.
Regarding e-commerce activities, HKD raised the question of whether it is necessary to separate the warehouse of goods if using multiple tax codes. In response to this question, the tax authority affirmed: if there is already a tax code used to issue electronic invoices from the cash register, there is no need to separate the warehouse. In case the revenue from sales through the e-commerce platform has been taxed by the platform, the household does not need to pay again unless otherwise stipulated by the platform or the local tax authority.
A stationery business in Go Vap district - paying taxes by declaration method, issuing electronic invoices with digital signatures - asked whether it is necessary to switch to electronic invoices from cash registers. In case the location is not favorable, retail sales are low, is buying a cash register really necessary?
In response to the above question, the tax authority said: If the household has declared and used electronic invoices in accordance with regulations, it is not required to switch to using cash registers, unless there is a specific requirement according to the revenue threshold. In addition, the business household can still use direct invoices if it does not meet the conversion conditions and the tax authority has not requested it.
The issue of switching between the contract method and the declaration method continues to be of concern. Some businesses have reported that they used to purchase goods without invoices, and currently their inventories do not have input documents. If they switch to declaration, can the declaration be used as a legal basis?
The tax authority emphasized: inventory lists can be used to prove legality, if the HKD makes a clear list, with full information about the goods, date of purchase, place of purchase, and proves the origin does not violate the law. However, this needs to be assessed specifically on a case-by-case basis.
Request for rapid response channel – technical support, tighten fraud prevention
One reported situation is that of Giang Cafe ( Hanoi ), after the customer paid, the software still reported canceling the invoice. This household requested the tax authority to find a solution to support because the system could not be connected to issue invoices on time.
Mr. Vu Le Huy - Deputy Head of Digital Transformation Department (Tax Department) explained: This error did not arise from the tax system but from the electronic invoice software of the supplier. The system may have automatically canceled the invoice before connecting to the tax authority system. After checking, it was indeed a sales software error and the supplier immediately fixed it.
From the above case, the tax industry recommends that invoice solution providers need to establish a technical rapid response channel, capable of immediately handling any incidents, especially during the peak period of June-July 2025.
Mr. Mai Son - Deputy Director of the Tax Department - Photo: VGP/HT
In addition to technical support, Mr. Mai Son - Deputy Director of the Tax Department frankly stated the reality: Some online business people deliberately use accounts that are not their own, do not record the transfer content to avoid taxes. In these cases, the tax authority may coordinate with the Ministry of Public Security , banks, the Ministry of Industry and Trade, e-commerce platforms and shipping units to compare data, check and handle according to regulations.
With COD (cash on delivery) transactions, data from the shipping unit will be continuously exploited. If it is discovered that someone else's account is used to receive money, the tax authority can collect, impose fines or transfer the case if there are signs of criminality.
Tax industry leaders affirm: "No tax increase - only increase transparency".
"This June, the tax department will visit each business household to directly support the conversion to electronic invoices from cash registers," Mr. Mai Son shared.
The Tax Department's leaders affirmed: To ensure that taxpayers receive full and correct instructions, many tax branches have arranged staff to be on duty outside of office hours, coordinating with software providers to come to the business premises to support businesses in getting familiar with and proficiently using electronic invoices.
This is one of the important implementation steps according to Decree 70/2025/ND-CP and Resolution 68-NQ/TW, moving towards completely eliminating the lump-sum tax form from January 1, 2026, switching to self-declaration and self-payment of tax according to actual revenue. According to the leader of the Tax Department, this is of great significance for sustainable, transparent and modern socio-economic development.
Most recently, the Tax Department (Ministry of Finance) has sent a document to organizations providing electronic invoice solutions and organizations transmitting, receiving and storing data, requesting continued close coordination to deploy electronic invoices with tax authority codes generated from cash registers. Accordingly, the tax authority requests these organizations to: Coordinate closely with tax authorities in deploying electronic invoices generated from cash registers, especially for direct retail households; Publicly disclose clear information about products, services, and software packages; Design easy-to-use accounting/invoice software, reasonable costs, and incentives for small and micro households; Arrange direct human resources to support local businesses; Expand dissemination of benefits, processes, and regulations on the use of electronic invoices; Establish a specialized support channel that operates quickly and stably.
Mr. Minh
Source: https://baochinhphu.vn/co-quan-thue-giai-dap-khuc-mac-khi-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-102250607195252853.htm
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