Tighten tax management through electronic invoices generated from cash registers

The supermarket system applied electronic invoices from cash registers the earliest, meeting the very high demand for issuing shopping invoices every day. Photo: N. Lien

This is the direction of the Provincial People's Committee to relevant departments, branches and sectors in implementing synchronous and effective solutions to promote taxpayers in the area to issue electronic invoices after each sale according to regulations.

Solution to use electronic invoices generated from cash registers

From June 1, 2025, households and individuals doing business with revenue of 1 billion VND/year must use electronic invoices generated from cash registers. This is a regulation in Decree 123/2020/ND-CP of the Government , and is supplemented by Decree 70/2025/ND-CP of the Government regulating invoices and documents.

According to the Tax Department of Region XV, Dong Nai has achieved over 99.7% of taxpayers declaring taxes electronically on time. In addition, the implementation of invoices for each sale for retail gasoline and oil business activities accounts for 95% of the total of nearly 400 gasoline and oil stores in the province. The Tax Department of Region XV has made a plan to strengthen inspection and supervision of the implementation of electronic invoices for each sale for retail gasoline and oil business according to regulations in the coming time.

Specifically, business households and individuals with annual revenue of 1 billion VND or more and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers such as: shopping malls, supermarkets, restaurants, hotels... serving other individuals according to regulations on the Vietnamese economic sector system must use electronic invoices generated from cash registers connected to transfer electronic data to tax authorities.

Head of Business Management and Support Department 3 (Tax Department of Region XV) Tran Quang Ninh said that according to regulations, electronic invoices generated from cash registers are connected to transfer electronic data to tax authorities. Buyers can access and declare information on electronic invoices generated from cash registers created by organizations and individuals selling goods and providing services from the cash register system, and data is transferred to tax authorities in the prescribed format. In addition, the regulations also clearly state that the tax code issued to households, business households, and business individuals will be the tax code issued to the individual representing the household, business household, or business individual.

To ensure compliance with legal regulations, Mr. Tran Quang Ninh recommends that business households subject to applying electronic invoices generated from cash registers promptly review and implement the conversion, apply electronic invoices generated from cash registers in business activities, manage goods, connect store data with tax authorities to monitor sales transactions, and ensure tax obligations are fulfilled according to regulations.

Increase treatment measures

Of the total of over 71,000 business households operating in the province, over 38,000 are subject to lump-sum tax payment. According to statistics from the Tax Department of Region XV, the number of tax-paying business households that have registered for the eTax Mobile electronic tax application is nearly 20,000; the ratio of lump-sum tax-paying households that have registered for eTax Mobile to the number of lump-sum tax-paying households is 52%.

Ms. Tran Kim Anh, owner of a retail store in Long Binh Ward (Bien Hoa City), shared that her store specializes in selling dairy products. For many years, her family has managed the store using electronic management software. Recently, Ms. Kim Anh upgraded and connected data with the tax authority to issue electronic invoices to customers.

According to Ms. Kim Anh, creating electronic invoices from the cash register helps her tightly manage the input and output of goods, and at the same time feel more secure in fulfilling tax obligations according to regulations.

To continue promoting the implementation of electronic invoices from cash registers as well as implementing tax regulations, increasing revenue for the state budget, Vice Chairman of the Provincial People's Committee Duong Minh Dung has just signed a document directing departments and branches to strengthen the management and supervision of the issuance and use of electronic invoices according to regulations of taxpayers in the province. Accordingly, the Provincial People's Committee requires promoting propaganda, fully and promptly disseminating viewpoints and awareness of the responsibility for implementing digital transformation in the province. In particular, strengthening propaganda, leadership, direction, and organization of the use of electronic invoices, application of electronic invoices initiated from cash registers. Thereby, helping people and businesses clearly understand the benefits, responsibilities, and effectiveness of using electronic invoices, raising taxpayers' awareness of compliance with tax laws. Closely coordinate with tax authorities in connecting, sharing, and providing information and data. Strengthen inspection and supervision of the issuance and use of electronic invoices generated from cash registers and the application of electronic invoices by petrol stations.

The Provincial People's Committee requested departments, branches and sectors to promptly deploy synchronous and effective solutions to encourage taxpayers in the area to issue electronic invoices after each sale as prescribed; at the same time, strictly handle cases of violations or intentional non-compliance.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202505/siet-quan-ly-thue-thong-qua-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-18d048d/