Without information about the buyer of the goods, what should a business do when issuing an invoice?

(NLDO) - Many businesses selling on the platform are concerned that the platform owner does not provide buyer information, leading to confusion in the process of issuing electronic invoices.

Taxpayers transact at Ho Chi Minh City Tax headquarters

Currently, according to the law, e-commerce platforms are responsible for paying taxes on behalf of sellers on the platform. This helps sellers minimize risks related to tax obligations. However, many businesses selling on e-commerce platforms are concerned about the platform owners not providing buyer information, leading to confusion in the process of issuing electronic invoices, especially the part where the buyer's name is recorded on the invoice.

Regarding this issue, Ho Chi Minh City Tax Department said that according to Decree 117/2025/ND-CP, organizations operating e-commerce platforms domestically and internationally are responsible for deducting and paying value added tax and personal income tax on each transaction generating revenue from the provision of goods and services by business households and individuals doing business on e-commerce platforms.

However, in the case of sellers being businesses, they still have to self-declare and pay taxes for their business activities through the platform, similar to normal business forms.

Regarding the issuance of electronic invoices, Ho Chi Minh City Tax Department cited Decree 123/2020/ND-CP (amended and supplemented in Clause 8, Article 1 of Decree 70/2025/ND-CP effective from June 1, 2025). Accordingly, business households and business individuals with revenue of 1 billion VND or more, operating in certain fields, are required to use electronic invoices generated from cash registers and connected to transfer data to tax authorities.

Electronic invoices must show buyer information such as name, address, tax code or personal identification number, phone number... if requested by the buyer.

From the above regulations, Ho Chi Minh City Tax Department affirms that if a business sells goods or provides services on an e-commerce platform directly to consumers, it is not required to record the buyer's information on the invoice, unless requested by the buyer.

In that case, the buyer must provide full information (name, address, tax code or personal identification number) for the business to issue invoices in accordance with regulations. Businesses using electronic invoices with tax authority codes must ensure that all required information is fully recorded, including information about the buyer as required by law.

Source: https://nld.com.vn/thue-tp-hcm-giai-thaich-ve-thong-tin-nguoi-mua-tren-hoa-don-dien-tu-khi-ban-hang-online-196250721115452798.htm