Tax officers from Gia Lam district are guiding households and individual businesses on registering and using electronic invoices generated from cash registers.
Over 22,300 businesses operating in Hanoi have registered to use the service.
According to Decree No. 70/2025/ND-CP amending and supplementing several articles of Decree No. 123/2020/ND-CP of the Government on invoices and documents, effective from June 1, 2025, households and individuals engaged in business with annual revenue of VND 1 billion or more must use electronic invoices generated from point-of-sale systems connected to and transferring data with the tax authorities, instead of paying lump-sum tax. In addition, households and individuals engaged in the sale of goods and services; food and beverage businesses, restaurants, hotels, passenger transport, services directly supporting road transport, art services, entertainment, film screenings, and other personal services also apply electronic invoices.
After more than 10 days of implementing the new regulations, according to statistics from the Regional Tax Office I (managing Hanoi city and Hoa Binh province), 22,721 businesses and household businesses have registered to use electronic invoices generated from cash registers, reaching 148% of the assigned target. Of these, 22,307 businesses and household businesses are in Hanoi (14,809 businesses and 7,498 household businesses), reaching 147% of the target.
Regarding household and individual businesses, surveys show that issuing electronic invoices has been generally smooth. Some businesses reported that the initial cost of implementing electronic invoices is around 3-8 million VND depending on the type, including equipment and software. According to a grocery store owner in Thanh Xuan Bac ward, Thanh Xuan district, applying electronic invoices generated from a cash register is not too complicated; on the contrary, businesses find it convenient to track revenue and control expenses. Nguyen Van Duong, a restaurant owner in Xuan Dinh ward, Bac Tu Liem district, said: “When applying electronic invoices, the restaurant had to add accounting software, equipment, and connect data as required. Initially, the implementation was quite smooth, and revenue and expenses are managed better than with traditional ledgers.”
However, many businesses, being new to electronic invoices generated by cash registers, are still unfamiliar with the process. Some are cautious, fearing potential penalties for errors or discrepancies in revenue that could lead to tax audits and penalties. In some exceptional cases, businesses even display signs stating "cash only" or request customers to provide inaccurate payment details for bank transfers, such as "repayment for a loan" or "coffee money," to avoid taxes. Some even demand extra fees for bank transfers.
According to tax authorities, in cases of tax evasion through methods such as not receiving bank transfers or using accounts that are not registered in the applicant's name, data can still be cross-referenced with banks and shipping companies, allowing for monitoring measures.
Moving towards abolishing lump-sum tax.
Previously, the Regional Tax Office I proactively conducted awareness campaigns, inspections, and reviews of business households and individuals in the area. The peak period was a campaign to support business households in generating electronic invoices from cash registers. During the implementation process, the Regional Tax Office I continued to identify difficulties and obstacles in order to provide support.
According to the tax authorities, access to technology for traditional business households remains limited, leading to errors in registration and the use of digital signatures. To address these technical issues, the Regional Tax Office I is collaborating with solution providers to strengthen support for business households and individuals, especially elderly business owners with limited access to technology. For cases arising related to regulations, mechanisms, and policies, the tax authorities report and advise higher authorities on the timely implementation of support solutions.
According to experts, applying electronic invoices generated from cash registers to households and individuals with annual revenue of 1 billion VND or more is very appropriate. In reality, recent times have shown that many large businesses only pay flat-rate taxes like smaller businesses. This creates inequality in tax obligations. Implementing this regulation is a preparatory step for larger businesses to gradually adapt to new, transparent revenue management methods like enterprises. This is also a "boost" in the process of digitizing the economy , building a more transparent and efficient tax management system, and moving towards a more modern and sustainable economy.
Initially, households with annual revenue exceeding 1 billion VND must use electronic invoices generated from point-of-sale systems connected to the tax authorities. Households with revenue below this level are not yet required to use them, but they should proactively switch, because from January 1, 2026, the lump-sum tax method will be abolished, and instead, businesses will be required to pay taxes based on actual revenue declarations. This is an inevitable trend, helping to increase transparency, reduce budget losses, and ensure fairness in business.
Deputy Director of the Tax Department (Ministry of Finance) Mai Son:
Strengthen communication, guidance, and support.
The Ministry of Finance has directed the Tax Department to develop an easy-to-use, user-friendly, and intuitive electronic tax software application. In addition, the Tax Department has requested solution providers to present their ideas and introduce their solutions for taxpayers to choose from.
Regarding the transition of household businesses from the lump-sum tax method to the declaration tax method from January 1, 2026, local tax authorities are intensifying their efforts to disseminate information and provide guidance to help household businesses understand the benefits of using electronic invoices and self-declaring taxes, as well as the specific steps involved. Tax authorities are also proactively reviewing and reminding households required to use electronic invoices from their cash registers to register and install the system. Tax authorities are coordinating with electronic invoice service providers to offer support policies regarding equipment and service costs for household businesses in the initial phase, such as providing cash registers, receipt printers, and reducing connection service fees.
Dr. Nguyen Thi Cam Giang, Department of Finance, Banking Academy:
Helping businesses effectively control revenue.
The implementation of electronic invoices generated from cash registers for business households with annual revenue of 1 billion VND or more marks a significant step in modernizing tax management, while also promoting digital transformation in the retail and service sectors. Electronic invoices allow for flexible and rapid invoice creation, with data transmitted directly and in real time to the tax authorities, thereby increasing transparency and reducing revenue fraud.
Furthermore, electronic invoices contribute to enhancing professionalism in financial management, helping businesses effectively control revenue and expenses, and simplifying invoice storage and retrieval. The synchronization of electronic invoices also contributes to building a fair business environment and facilitating the determination of tax obligations. Successful implementation of this model also helps businesses participate more deeply in the national digital transformation process.
General Director of Misa Joint Stock Company, Le Hong Quang:
Building a culture of compliance with tax laws.
The adoption of electronic invoices helps with both tax declaration and more efficient store management. Business owners can track customer volume, peak hours, and popular products to guide their business strategies. Furthermore, using technology to issue electronic invoices allows individual businesses to be more proactive in transactions with customers, expanding business opportunities and increasing credibility and professionalism. By providing complete and transparent invoices, individual businesses can more easily access larger enterprises and organizations with stricter accounting and tax declaration requirements. Additionally, individual businesses can increase their access to bank loans.
This is not just a technical solution, but also a long-term strategy aimed at building a culture of compliance with tax laws, contributing to the development of a transparent and professional economy. Compliance with regulations on invoices and documents is a crucial step in the digital transformation process, promoting the development of the private sector.
Huong Thanh take note
Source: https://hanoimoi.vn/khoi-tao-hoa-don-dien-tu-tu-may-tinh-tien-ho-kinh-doanh-lam-quen-phuong-thuc-quan-ly-moi-705683.html
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