Easing difficulties for business households using electronic invoices.

Since 2022, the tax sector has pursued a policy of implementing electronic invoices generated from cash registers with a suitable roadmap and a plan to support and facilitate taxpayers' adaptation.

Báo Thừa Thiên Huế•02/07/2025

Illustrative image. (Photo: MINH PHƯƠNG)

This is one of the important solutions aimed at modernizing tax administration, contributing to the creation of a transparent, healthy, and fair business environment.

According to Government Decree No. 70/2025/ND-CP, from June 1, 2025, business households paying taxes using the declaration method; and households and individuals paying lump-sum taxes with revenue of VND 1 billion/year or more, engaged in the direct sale of goods and services to consumers, are required to issue electronic invoices generated from connected cash registers and transmit data to the tax authorities.

Effectiveness from the peak month of the campaign.

Across the country, approximately 37,500 business households are required to switch to using electronic invoices generated from cash registers and declare taxes instead of the lump-sum tax method. Updated information from the Tax Department on the results of the implementation of electronic invoices generated from cash registers in 2025 shows that, as of June 20th, a cumulative total of 73,700 business households and individuals nationwide have registered to use electronic invoices generated from cash registers, of which 45,247 business households and individuals paying taxes under the lump-sum method have registered.

This result exceeded the planned target because some businesses that were not required to comply but met the conditions regarding information technology infrastructure proactively registered with the tax authorities to implement the system earlier, helping to minimize invoice printing costs and create a more professional business environment.

According to Mr. Mai Son, Deputy Director of the Tax Department: To implement Decree No. 70/2025/ND-CP, the tax sector has implemented many solutions simultaneously. Particular attention has been paid to two key tasks: disseminating information and supporting taxpayers, and closely coordinating with suppliers to develop cost-effective, technically simple electronic invoice software solutions (integrated with sales management software) that are suitable for the scale and skill level of business households.

Following the peak month (June 2025), electronic invoice service providers have responded and committed to working together with the tax authorities with many incentive programs such as: Free use of sales, accounting, and insurance software for 6 months for first-time customers; tặng electronic invoice packages; free tax declaration consulting services, software usage, and electronic invoice services...

Based on this, individual business owners have a basis to choose electronic invoicing solution providers that generate invoices from cash registers, suitable for their specific business operations.

Proposal to double the taxable revenue threshold.

Despite significant progress, the implementation of electronic invoices for household and individual businesses still faces many difficulties, affecting the transition to tax calculation methods and the eventual elimination of lump-sum tax.

Firstly, the temporary closure of businesses in some areas as authorities intensified inspections of goods of unknown origin and combated counterfeiting just before June 1, 2025, led to public misunderstanding that the reason for the closures was the tax department's implementation of electronic invoices from cash registers.

Furthermore, many business households are still hesitant to switch from the lump-sum tax method to declaring actual revenue, fearing tax arrears if the revenue recorded on invoices increases significantly. Some business households also do not fully understand the process of implementing electronic invoices and are concerned about the initial investment costs for equipment and software... This mindset leads to some business households evading taxes by not accepting bank transfers, not issuing complete invoices to avoid recording revenue...

Furthermore, the fact that consumers are not yet accustomed to requesting invoices when purchasing goods and services is also a factor affecting the effectiveness of implementing electronic invoicing solutions generated from cash registers.

Based on this practice, some consulting organizations and tax agents suggest that additional solutions are needed to reduce compliance costs for taxpayers by increasing the taxable revenue threshold for household and individual businesses. According to tax expert Dang Thi Binh An, the amended Value Added Tax Law stipulates that from July 1, 2025, household businesses with annual revenue of 200 million VND or more will be required to pay VAT (the old rate was 100 million VND per year).

In the draft Law on Tax Administration (amended) to be submitted to the National Assembly for approval at the October 2025 session, the Ministry of Finance proposes further adjusting the threshold to 400 million VND/year, but this is still considered low because it represents revenue before deducting expenses. Therefore, it is necessary to consider a suitable revenue threshold to encourage household businesses to convert into enterprises and avoid a situation where the law becomes outdated immediately after amendment.

Responding to questions from National Assembly deputies at the 9th session of the 15th National Assembly, Minister of Finance Nguyen Van Thang affirmed that there have been no changes to tax policies that would increase pressure on taxpayers. During the implementation of Decree No. 70/2025/ND-CP, the tax sector has continued to implement solutions such as disseminating information and supporting business households and individuals in creating electronic invoices from cash registers, switching to tax declaration, and has not yet applied any penalties.

In addition, tax policies are still being adjusted to reduce the burden on individuals and small businesses, ensure accurate and sufficient tax collection, and encourage household businesses to transition to the corporate model, contributing to the development of the private sector.

Regarding the aforementioned issues, Mr. Mai Son stated that the tax authorities plan to propose doubling the tax-exempt revenue threshold for household businesses; revising the percentage of personal income tax differentiated by revenue size; and further simplifying tax administrative procedures. These proposals are compiled based on feedback from experts, consulting associations, taxpayers, etc., aiming to resolve difficulties faced by household and individual businesses during the implementation of electronic invoices.

Regarding the policy of abolishing lump-sum tax from 2026 onwards, the Tax Department is actively and urgently reviewing legal regulations to ensure that tax declaration and payment by business households are simple and convenient while still complying with the law.

According to nhandan.vn

Source: https://huengaynay.vn/kinh-te/go-kho-cho-ho-kinh-doanh-su-dung-hoa-don-dien-tu-155249.html