Requesting the Tax Authority not to prosecute inventories without sufficient invoices
A small trader wondered: “Previously, my inventory did not have an input invoice, I bought it from a business household in the same market. Now, what should I do to get the goods with an input invoice? If I import goods from China to sell, how can I get an input invoice?...”.
Responding to this question, a representative of the Tax Department said that according to Decree No. 70/2025/ND-CP, from June 1, business households paying taxes by the lump-sum method with annual revenue from 1 billion VND/year; business households paying taxes by the declaration method; business households with cash registers that sell goods and provide services directly to consumers must use electronic invoices generated from cash registers that transfer electronic data to the Tax authority, including transactions of selling inventory goods of business households.
The Tax Authority recommends: Business households and individuals need to ensure the storage of invoices and documents of purchased goods and services according to regulations to provide to other State management agencies when requested, ensuring the origin and quality of goods.
“Regarding the import of goods from China for sale, business households need to research and comply with customs laws, border trade laws and related laws,” said a representative of the Tax Department.
Regarding the situation where many households are shifting from lump-sum tax to declaration and are concerned about handling inventory, a representative of the Tax Consulting Association said that according to regulations, purchased goods must have legal invoices and documents to determine the origin of the products. However, during the transition from lump-sum tax to declaration, there is a situation where households' inventory does not have full legal invoices.
"To handle harmoniously and remove difficulties during the transition period, households must review all inventories, eliminate goods of illegal origin: counterfeit goods, smuggled goods, stolen goods (if any) from inventories and destroy them from goods prepared for sale. When switching to paying taxes according to declarations, households will pay taxes on actual sales revenue. Accordingly, it is recommended that tax authorities not pursue inventory goods without sufficient invoices and documents, except for the cases of illegal goods excluded as mentioned above," Ms. Nguyen Thi Cuc suggested.
Regarding the concerns of many small businesses in rural areas when implementing Decree 70, Ms. Nguyen Thi Cuc, President of the Tax Consulting Association, said that the Tax Authority has been propagating, consulting, supporting and guiding businesses with revenue of 1 billion VND or more to implement the electronic invoice regime.
“For small businesses with revenue of VND100 million/year or less in 2025, all types of taxes will be exempted. From January 1, 2026, the tax-free revenue of business households will be adjusted to VND200 million/year. Small businesses are requested to contact the nearest Tax office for guidance,” Ms. Nguyen Thi Cuc advised.
Responding to concerns about the implementation of electronic invoices from cash registers, is it hasty when most business households do not have knowledge of accounting, tax declaration, and are not "hand-held"? before legal documents come into effect?, a representative of the Tax Department said that according to statistics, the number of subjects required to apply the system nationwide is 37,000 business households, accounting for over 1% of business households. These subjects are often relatively large-scale households; business administration is relatively good. The Tax Department and service providers have increased solutions to support business households.
According to Mr. Mai Son, Deputy Director of the Tax Department, business households paying taxes by declaration method have used electronic invoices generated from cash registers since 2022, according to Circular 78 of the Ministry of Finance . This electronic invoice policy was implemented more than 3 years ago but at that time it was only encouraged to apply.
Voice can be used for data entry and sales invoice issuance.
To help businesses sell, issue electronic invoices and declare taxes simply, with few operations, suitable for businesses without specialized accounting knowledge, Ms. Dinh Thi Thuy, Vice Chairwoman of the Board of Directors of Misa Joint Stock Company , said that Misa provides a complete set of solutions for Sales - Invoice issuance - Tax declaration on a single software (OneApp).
“Business households can use their smartphones to comply with state regulations simply and effectively, placing sales orders with just 2-3 simple steps or by voice,” said Ms. Dinh Thi Thuy.
Electronic invoices are automatically generated and sent to the Tax Authority, helping businesses comply with regulations without having to spend time. According to Misa, the tax declaration solution is specifically designed for non-accountants. Sellers only need to answer a few simple questions, and within 5 minutes, they can complete the declaration and submit it to the Tax Authority.
In addition, Misa also applies artificial intelligence (AI) technology to make the sales and tax declaration process more convenient with features such as: Voice-based ordering, automatic recognition of revenues and expenditures, warehousing through captured images...
Source: https://doanhnghiepvn.vn/kinh-te/hoa-don-dien-tu-tu-may-tinh-tien-tieu-thuong-khong-co-hoa-don-dau-vao-phai-lam-the-nao/20250617075750120
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