Business households must use electronic invoices generated from cash registers from June 1.

According to Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP, dated October 19, 2020 of the Government regulating invoices and documents (Decree 70) officially effective from June 1, 2025, households and individuals doing business with annual revenue of 1 billion VND or more will have to use electronic invoices generated from cash registers connected to transfer data to tax authorities.

Báo Đắk Lắk•14/05/2025

Also according to Decree 70, by May 30 at the latest, business households must complete the registration for using electronic invoices generated from cash registers. In case a business household has been supported and notified by the tax authority about the conversion to using electronic invoices generated from cash registers but does not convert, it will be determined as a violation of regulations on invoice use, the tax authority will coordinate with competent authorities to handle the violation according to the provisions of law.

Business households must use electronic invoices generated from cash registers from June 1, 2025. (Illustration photo)

Business households must use electronic invoices generated from cash registers from June 1, 2025.

Illustration photo.

Specifically, in the case of a business household that is subject to registration to use electronic invoices generated from cash registers but does not register to use electronic invoices generated from cash registers that are connected to transfer electronic data to the tax authority, depending on the nature and severity of the violation, it will be fined from 2 to 4 million VND for the act of creating the wrong type of invoice according to the provisions of law on invoices for the sale of goods and provision of services.

For cases where business households have registered to use electronic invoices generated from cash registers but do not have connections, transfer electronic data with tax authorities or have not used, or have not fully used electronic invoices generated from cash registers from 2024 or earlier, they will be fined from 2 to 4 million VND (according to the provisions of Point g, Clause 4, Article 24 of Decree 125).

In addition, business households will be fined from 5 to 10 million VND for not issuing invoices when selling goods or providing services to buyers.

To ensure compliance with legal regulations, regional tax departments have noted that business households subject to electronic invoices generated from cash registers should urgently review and implement the conversion to apply electronic invoices generated from cash registers.

Source: https://baodaklak.vn/kinh-te/202505/ho-kinh-doanh-phai-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-tu-16-d89085c/