Busy preparing to issue electronic invoices generated from cash registers

From June 1, 2025, Decree 70/2025/ND-CP of the Government officially took effect, clearly stipulating that households and individuals doing business must use electronic invoices generated from cash registers with data connection to tax authorities. There is not much time left, households and individuals doing business in the province are actively contacting tax authorities and service providers to register to use electronic invoices generated from cash registers, ensuring compliance with regulations.

Tuy Hoa City Tax Team officers guide business households to issue electronic invoices generated from cash registers connected to transfer electronic data to tax authorities. Photo: VIET AN

Still confused

Having been in the veterinary medicine and animal feed business for over 30 years, Mr. Nguyen Huu Bach, owner of the Bach Lan business household (Ward 5, Tuy Hoa City) is used to manually managing work and paying taxes by lump sum method. When the tax officer informed him that from June 1, 2025, his household would be required to use electronic invoices (E-invoices) generated from cash registers connected to electronic data transfer with the tax authority, Mr. Bach could not help but worry.

Mr. Bach said: We will of course comply with the regulations issued by the State. However, my wife and I are now old, and we are not as quick to update and apply information technology as young people, so I am very worried. To comply with the regulations, in addition to registering electronic invoices generated from the cash register with the service provider, I also hired an accountant who specializes in this work. The increased costs are obvious, but I also hope that issuing invoices for each sale will help us easily manage revenue, and the amount of tax payable will be more in line with the actual business.

The Nha Quan grocery business of Mr. Do Duc Tuyen's family (Ward 7, Tuy Hoa City) has switched from paying taxes by lump sum method to the declaration method for about a year now. Therefore, Mr. Tuyen is used to issuing electronic invoices to customers. However, according to Mr. Tuyen, from June 1, when he has to issue electronic invoices generated from a cash register connected to transfer electronic data to the tax authority, he is still confused.

“First of all, I am not sure if I have to buy more cash registers because that would be very expensive. In addition, when running a grocery store, in addition to buying goods from businesses with clear invoices and documents, we also buy goods from small traders and vendors in the market to diversify the source of goods and meet customer needs, but then there are no input invoices. At that time, how should the declaration of input and output invoices be done correctly? I hope the tax authority will provide more technical support as well as implementation methods, especially in the early days of implementation so that we can comply with regulations,” said Mr. Tuyen.

According to the tax authority, the so-called electronic invoice is generated from a cash register, but in reality, households and individuals doing business are not required to buy a cash register. Instead, sellers can use electronic invoice software on phones, tablets or computers with internet connection to transmit electronic data to the tax authority in real time. Households and individuals doing business can also declare taxes based on actual revenue and expenses when using electronic invoices generated from a cash register.

According to Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP of the Government on invoices and vouchers, business households and individuals paying taxes by the lump-sum method with annual revenue of 1 billion VND or more; business households and individuals using cash registers; business households and individuals paying taxes by the declaration method with activities of selling goods and providing services directly to consumers are all required to use electronic invoices generated from cash registers connected to transfer electronic data to tax authorities. This Decree takes effect from June 1, 2025.

As soon as Decree 70 was issued, the Tax Department of Region XIII directed tax teams in the province to proactively review and classify business households and individuals eligible to implement electronic invoices generated from cash registers to have appropriate support plans.

Representatives of business households raised some problems at the training conference and asked the Tax Department for support when implementing electronic invoices generated from cash registers. Photo: VIET AN

Accompanying taxpayers

As a locality with the largest number of households and individuals doing business in the province who are subject to the implementation of electronic invoices generated from cash registers, in order to support taxpayers to quickly access new technology, Tuy Hoa City Tax Team has actively mobilized, promoted and supported households and individuals doing business in the area to register to use it. Recently, this unit has coordinated with service providers to organize training, instruct taxpayers to implement and handle situations that arise when issuing electronic invoices generated from cash registers.

Mr. Nguyen Hiep Tien Vu, Head of the Professional, Budgeting and Legal Team (Tuy Hoa City Tax Team) said: Using electronic invoices generated from cash registers not only helps to make transactions transparent and reduce costs, but also supports taxpayers in effective management, easy lookup and enhances reputation with customers, bringing many practical benefits to households and individual businesses. Specifically, this saves time and costs by allowing sellers to issue invoices at the time of transaction, minimizing the delay between payment and invoice creation. Invoice data is transferred to tax authorities through organizations providing electronic data receiving, transmission and storage services, ensuring accuracy and timeliness. Taxpayers can easily look up and manage invoices via the website: hoadondientu.gdt.gov.vn or the electronic invoice lookup application on mobile phones; supporting the preparation of financial reports, declarations, tax payments, etc. conveniently.

According to Mr. Duong Viet Hoang, Deputy Director of the Corporate Customer Department ( VNPT Phu Yen Business Center), for a long time, business households and individuals often managed their books manually, so when switching to using electronic invoices generated from cash registers, they encountered some limitations in accessing new technology, and at the same time, they were afraid of high initial investment costs. “To support customers, VNPT has designed software specifically for business households and individuals with a simple, easy-to-use interface. We also have a team of staff to support customers step by step from registration, creating invoice templates, issuing electronic invoices to buyers... to sending reports to tax authorities. We are also ready to guide and answer any questions customers may have, helping businesses feel secure in the transition without interrupting sales activities,” said Mr. Hoang.

From June 1, 2025, business households and individuals who are required to implement electronic invoices generated from cash registers but do not register to use them will be fined from VND 2-4 million for the act of creating the wrong type of invoice; fined from VND 2-4 million for business households and individuals who have registered to use them but do not have a connection or transfer electronic data to the tax authority; fined from VND 5-10 million for the act of not creating invoices when selling goods or providing services to buyers according to regulations...

At the training conference, Mr. Nguyen Van Y, Deputy Head of Tuy Hoa City Tax Team, said: The implementation of electronic invoices in general and electronic invoices generated from cash registers in particular is one of the important steps in the modernization roadmap of the Tax sector, contributing to building an equal and transparent business environment. This is also a practical solution to promote digital transformation, improve the efficiency of tax management, prevent fraud and loss of state budget revenue. When business households and individuals proactively coordinate with the Tax sector and service providers, the transformation process will be more favorable, creating a premise for the next reform steps.

Mr. Le Anh Thong, Deputy Head of the Tax Department of Region XIII emphasized: "We believe that, with the initiative of business households and individuals and timely support from tax authorities as well as service providers, the implementation of electronic invoices from cash registers in the area will be highly effective, in accordance with the objectives set out in Decree 70".

Source: https://baophuyen.vn/kinh-te/202505/tat-bat-chuan-bi-xuat-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-26844c9/