Currently, in Hanoi city, Tax Department Region I manages more than 311,000 business households and individuals.
Of which, 4,979 households and individuals doing business with revenue of 1 billion VND or more are required to use electronic invoices generated from cash registers, accounting for 1.6% of the number of managed households.
Before Decree No. 70/2025/ND-CP took effect, tax authorities had disseminated, supported, and guided business households...
Officers of the Gia Lam District Tax Team propagate and guide business households about electronic invoices. Photo: TH
In the initial phase of Decree No. 70/2025/ND-CP taking effect, many business households were still confused and unfamiliar with new policies and new technologies, and tax authorities had not yet raised the issue of handling and penalizing.
However, in cases of intentional violations, the tax authority will handle them according to the provisions of law.
Up to now, the majority of households and business individuals have understood and agreed. As of June 11, 4,379 households and business individuals subject to implementation have registered to use electronic invoices generated from cash registers.
In addition, 4,551 business households, although not yet eligible, voluntarily registered to use electronic invoices generated from cash registers.
Thus, the total number of households and business individuals registering to use electronic invoices reached nearly 9,000 households, exceeding the assigned target, reaching a rate of 180.1%.
Recently, there have been opinions that the phenomenon of some households and individuals doing business closing or selling at a low level at Ninh Hiep, Dong Xuan, Long Bien, La Phu markets or some commercial streets such as Hang Ngang, Hang Dao (mainly focusing on fabrics, clothes, hats, confectionery, personal items, etc.) due to having to implement Decree No. 70/2025/ND-CP is not accurate.
According to the Tax Department of Region I, based on the tax authority's monitoring records, the number of business households that stopped operating in 2 months (May and June) was 2,961; of which only 263 households were required to use invoices (8.8% of the number of households that stopped operating, accounting for 5% of the number of households that were required to use electronic invoices generated from cash registers).
Traditional markets are basically operating normally, with no major business closures.
Tax policies for business households when implementing electronic invoices generated from cash registers remain unchanged. Decree No. 70/2025/ND-CP does not affect the business activities of business households and individuals.
The application of electronic invoices generated from cash registers aims to ensure the fulfillment of tax obligations on actual revenue generated, creating a fair and transparent production and business environment.
The reason why households and individuals stop doing business is mainly due to fear of counterfeit goods, not a problem of tax policy.
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Many business households are concerned about being charged additional lump-sum tax for the previous period if the actual revenue when using invoices is higher. Regarding this issue, the Tax Department of Region I said that according to the provisions of the Law on Tax Administration and Circular No. 40/2021/TT-BTC, lump-sum tax is determined based on data from the tax authority combined with the declaration of the business household.
In case, during the year, there is a revenue fluctuation exceeding 50% (increase or decrease), the business household can proactively request an adjustment of the tax rate. The adjustment is only calculated from the time of fluctuation onwards.
Source: https://hanoimoi.vn/ha-noi-gan-9-000-ho-ca-nhan-da-dang-ky-su-dung-hoa-don-dien-tu-705906.html
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