June, peak period to support business households using electronic invoices generated from cash registers

At the online conference between the Tax Department and business households on "Support, guidance, and answers to questions of business households in using electronic invoices (E-invoices) generated from cash registers" held on June 5, Deputy Director of the Tax Department Mai Son said that the Tax sector has identified June 2025 as the peak month to support business households in deploying the use of E-invoices generated from cash registers nationwide.

Mr. Mai Son, Deputy Director of Tax Department.

"The Tax Department recommends that tax authorities at all levels continue to organize dialogue programs, support and answer questions of business households, actively coordinate with e-invoice solution providers to provide on-site support, helping business households gradually become familiar with operations, proficiently use e-invoices generated from cash registers; reform administrative procedures, digitalize synchronous tax management work", Deputy Director of the Tax Department Mai Son directed.

From June 1, about 37,000 households and individuals with annual revenue of VND1 billion or more will no longer be able to use the lump-sum tax method and will have to switch to declaring and paying taxes directly based on actual revenue. Households with revenue below this threshold will be temporarily exempted, but encouraged to proactively switch. From the beginning of next year, the lump-sum tax calculation method will be abolished and completely replaced by declaration based on actual revenue.

Tax authorities warn of violations against business households that do not accept transfers.

According to statistics from the General Statistics Office ( Ministry of Finance ), by the end of 2024, the whole country has 3.6 million business households under tax management, contributing 25,953 billion VND to the budget. Of these, nearly 2 million households apply the lump-sum tax method, averaging 700,000 VND/month. It is expected that about 37,000 business households and individuals currently paying taxes in the lump-sum form will have to change their form.

In the early days of June 2025, when the new policy was applied, some businesses invested in equipment and software systems to issue electronic invoices generated from cash registers, connect directly with the tax authorities, and calculate value added tax (VAT) on sales invoices. However, there are still businesses that hesitate due to lack of guidance, fear of costly investment in software and equipment; and also struggle with calculating VAT on sales invoices, which may affect competitiveness and reduce customers.

Another obstacle that makes the implementation of electronic invoices difficult is that most small traders are elderly and have little access to technology; the cost of buying cash registers, digital signatures, and software can be up to tens of millions of VND per year... which is also a burden for small businesses.

"I hope the Tax Authority will consider the roadmap and appropriate tax rates in the first phase to help small businesses have time to adapt and comply better," said a grocery store owner in Long Bien ( Hanoi ).

At the online conference to answer questions of business households in using electronic invoices generated from cash registers, Mr. Mai Son said that the organization of this conference was organized by the Tax sector nationwide, with the participation of tax officials at the Tax Department's bridge point and 20 regional Tax Branches, the one-stop section of the Regional Tax Branch and the bridge point of 350 District-level Tax Teams to promptly grasp the spirit of resolution and provide guidance to answer questions of business households.

“The implementation of electronic invoices from cash registers for contract-based business households as prescribed in Decree No. 70/2025/ND-CP is one of many steps in the roadmap to build a modern and transparent tax system. This is a major and fundamental step in the roadmap to eliminate the form of lump-sum tax from 2026, switching to a self-declaration and self-payment mechanism, according to Resolution No. 68-NQ/TW of the Central Government,” said Mr. Mai Son.

The Tax Department has been conducting research, reviewing and perfecting the legal framework on tax policies and tax management; at the same time, urgently directing the entire industry to synchronously deploy many practical support solutions closely linked to supporting business households and individuals in understanding the accounting regime, invoices and tax obligations. The Tax Department has directed the Regional Tax Branches and Tax Teams to organize the implementation.

Some important highlights presented by the specialized units of the Tax Department at the Conference were clarifying legal and technical regulations related to the implementation of electronic invoices generated from cash registers, instructions on registration procedures, and implementation steps via the eTax Mobile system.

Under the chairmanship of the Tax Department's leaders, the professional units answered a series of practical questions from business households. These included determining the correct subjects of application according to Decree 70; difficulties in registration procedures and use of electronic invoices; initial investment costs and equipment support from solution providers; invoicing when customers do not provide complete information; accounting regime, handling of lump-sum taxes, declaration based on actual revenue; cases of being penalized for non-compliance with electronic invoice regulations.

President of Vietnam Tax Consultants Association Nguyen Thi Cuc.

According to Chairwoman of the Vietnam Tax Consulting Association Nguyen Thi Cuc, the Tax Department's increased coordination with e-invoice solution providers to support equipment and software, reduce connection costs for business households; and at the same time, sending staff to the locality to instruct on how to use the system is highly appreciated by the taxpayer community.

“The implementation of electronic invoices from cash registers not only helps tax authorities closely monitor revenue and prevent tax fraud, but is also a premise for completely eliminating lump-sum tax from January 1, 2026 according to Resolution 68. At that time, business households will switch to declaring taxes based on actual revenue, transparently and legally,” Ms. Nguyen Thi Cuc emphasized.

'Tax evasion' can be prosecuted criminally There will be strict measures to control cash flow and tax fraud. Before the regulation to abolish lump-sum tax, a few stores have adjusted their payment methods. In the past few days, many owners of clothing, cosmetics, food, and grocery stores in Hanoi announced that they would stop accepting bank transfer payments from June 1. Some units accept bank transfers but notify that they will add tax fees, while many small retailers advise customers not to record transaction content related to the words "buy and sell", "pay", "deposit money". Some lawyers recommend that this poses a potential legal risk if it accidentally causes revenue to not be fully recorded. In the case of stopping the application of bank transfer payment methods and only accepting cash payments, there is a potential risk of avoiding recording actual revenue. In essence, this can be considered a form of tax evasion. Such moves to circumvent the law and intentionally evade taxes will soon be detected by the Tax Department. In the coming time, the Tax Department will certainly have measures to strictly manage cash flow as well as tax fraud. Even in serious cases of tax evasion, with great value and full of authentic evidence, violators can be prosecuted. Faced with this situation, the Tax Department of Region I has sent an open letter to households and individuals engaged in production and business activities in Hanoi and Hoa Binh province, stating: According to regulations, VAT taxable revenue for business households and business individuals is the revenue including tax (in cases subject to tax) of all sales and service provision that business households and business individuals enjoy, regardless of whether the money has been collected or not. The act of hanging a sign "only accepting cash" or writing ambiguous transfer content, such as "paying loan", "coffee fee", "shipping fee" ... to make it difficult for authorities to determine revenue does not reduce tax obligations, but on the contrary, can become a sign of suspicion for the act of concealing revenue. In some cases, sellers request to collect additional money from buyers if payment is made by bank transfer, which not only affects the buyer's rights but also shows signs of violating the law.

According to News and People Newspaper

Source: https://baothanhhoa.vn/thang-6-dot-cao-diem-ho-tro-ho-kinh-doanh-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-251103.htm