Tax officers and invoice service providers exchange relevant information.

Proactively provide necessary conditions

Deployed since 2022, the application of electronic invoices generated from cash registers has brought about many positive results. According to data from the Tax Department of Region XII, the tax authority has expanded the implementation of electronic invoices, electronic invoices generated from cash registers, electronic invoices for petroleum business activities and the control and prevention of electronic invoice fraud. As of December 31, 2024, there were 409 business establishments in the city that had deployed electronic invoices generated from cash registers.

Recently, the Government issued Decree 70/2025/ND-CP dated March 20, 2025 amending and supplementing Decree 123/2020 on invoices and vouchers to add more subjects to apply electronic invoices generated from cash registers. Specifically, this decree adds a group of subjects for business households paying taxes by the lump sum method with an annual revenue of over 1 billion VND; business households using cash registers; business households with a scale of revenue and labor meeting the highest level of criteria for micro-enterprises according to the law on supporting small and medium-sized enterprises that must implement the accounting regime and pay taxes by the mandatory declaration method using electronic invoices generated from cash registers.

Accordingly, business households with revenue from 1 billion VND/year, belonging to industries such as: Restaurants, hotels, food and beverage, supermarkets... will issue electronic invoices generated from cash registers instead of paying lump-sum taxes as before.

Faced with this information, many businesses expressed their agreement, but many still expressed concern.

Ms. Van Nhi, owner of aneducational equipment store, said that her business has applied the issuance of sales invoices from computers, so applying electronic invoices from cash registers will not be too difficult. However, she is still concerned about how to determine the revenue subject to the application of electronic invoices from cash registers. "In the initial stages of implementation, it is inevitable that related issues will arise, so we hope that the tax authorities can accompany and guide us during this stage," Ms. Nhi suggested.

Along with that, many businesses are also worried that applying electronic invoices from cash registers will incur additional investment costs and some technical problems that may affect business processes as well as tax declarations.

Applying electronic invoices generated from cash registers is a mandatory requirement for business households with revenue of over 1 billion VND (illustrative photo)

Tax authorities will accompany and support

Mr. Tran Minh Duc, Director of Hong Duc Joint Stock Company, shared that adding more subjects to apply electronic invoices generated from cash registers according to the new regulations of the Government helps to increase transparency in business activities, prevent tax evasion, especially in traditional business households that do not use invoices regularly. In addition, it also helps business households to create invoices quickly and accurately, without having to store them manually; increase tax management efficiency, minimize unnecessary inspection and examination risks when data has been digitized and directly connected. However, many business households are still unfamiliar with technology, lack skills in using cash registers and software; initial investment costs for equipment and software can be a barrier for small households or seasonal businesses.

According to the Director of Hong Duc Joint Stock Company, if a business has a revenue approaching 1 billion VND, it should seek advice from the tax authority or a professional consulting unit to have appropriate preparation directions. At the same time, it is necessary to prepare infrastructure and human resources early, especially investing in electronic cash registers or other supporting equipment; training in machine usage skills, invoice software and the process of creating and sending invoices according to standards.

"Currently, there are many units on the market that provide cheap, complete cash register solutions, including electronic invoices and have support programs. Therefore, businesses should compare prices, reputations and choose units recognized by the General Department of Taxation to ensure stable data connection. It is possible to sign periodic consulting contracts with accounting - tax units to support timely and legal declaration, settlement, and reporting," said Mr. Tran Minh Duc.

In fact, many businesses still maintain the habit of keeping books by hand, so they will have difficulty accessing technology in the early stages. Therefore, the support of tax authorities as well as invoice and consulting units is quite necessary at this time.

The leader of the Tax Department of Region XII affirmed that, in addition to the regulations, business households and individuals with annual revenue of VND 1 billion or more must apply electronic invoices generated from cash registers from June 1, 2025. According to Resolution 198 of the National Assembly on a number of special mechanisms and policies for private economic development that has just been passed, from January 1, 2026, the lump-sum tax form for business households will be abolished. To support business households, the regional tax branches and tax teams have implemented many dialogue activities to remove difficulties for business households, coordinating with providers of consulting and support solutions. In addition, the one-stop department of the tax authority is always available to support taxpayers. Difficulties in the initial stage of applying electronic invoices generated from cash registers will be resolved by the tax authority and related units to create a healthy business environment, creating momentum for socio-economic development.

Article and photos: Hoang Anh

Source: https://huengaynay.vn/kinh-te/ho-kinh-doanh-can-chu-dong-su-dung-hoa-don-dien-tu-153974.html