The Prime Minister requested to strengthen the management and use of electronic invoices generated from cash registers.

Illustration photo: Thu Hien/VNA

In recent times, the tax authorities have actively built, completed and synchronously deployed the electronic invoice system nationwide, especially electronic invoices generated from cash registers to better serve the production and business activities of enterprises and people, contributing to creating an equal and favorable business environment and protecting consumer interests. However, there are still cases where enterprises, stores and retail business households have not fully complied with regulations on the use of electronic invoices generated from cash registers. In addition, the habit of non-cash payment and receipt of invoices when purchasing goods and services among consumers is still not popular.

In order to further promote the management and use of electronic invoices, especially electronic invoices generated from cash registers, and improve the effectiveness of tax management for the sale of goods and provision of services directly to consumers, the Prime Minister requests Ministers, Heads of ministerial-level agencies, Government agencies, Chairmen of People's Committees of provinces and centrally run cities to thoroughly grasp and seriously implement all tasks, solutions and directions in Resolution No. 68-NQ/TW of the Politburo on private economic development; Resolution No. 198/2025/QH15 of the National Assembly on a number of special policies and mechanisms for private economic development; Resolution No. 138/NQ-CP of the Government promulgating the Government's action plan to implement Resolution No. 68-NQ/TW of the Politburo; Decree No. 70/2025/ND-CP amending and supplementing a number of articles of Decree No. 123/2020/ND-CP of the Government regulating invoices and documents; dispatches issued by the Prime Minister on the management and use of electronic invoices.

The Ministry of Finance shall preside over and coordinate with ministries and agencies to: Strengthen propaganda, leadership, direction and organization of the use of electronic invoices, especially electronic invoices generated from cash registers, helping people, businesses, households and individual businesses understand the benefits and responsibilities, and effectiveness of using electronic invoices, raising taxpayers' awareness of compliance with the law on taxes and invoices; review, support and request businesses to apply electronic invoices generated from cash registers, focusing on the activities of selling goods and providing services directly to consumers as prescribed in Decree No. 70/2025/ND-CP, ensuring favorable conditions for the creation and use of electronic invoices.

Direct tax authorities to immediately work with businesses and providers of electronic invoice software solutions generated from cash registers to find solutions to provide free software, reduce costs of electronic invoice creation for businesses, especially households and individual businesses, thereby substantially and effectively supporting small and micro enterprises and business households, contributing to the effective and practical implementation of regulations on electronic invoices, promoting the development of the private economy in accordance with the direction in Point 7, Section III, Resolution No. 68-NQ/TW of the Central Committee and Point 7, Section II, Resolution No. 138/NQ-CP of the Government.

Strengthening connection and exchange of information and data with relevant ministries, branches and agencies to effectively manage taxes, especially for businesses, households and individuals doing business in direct retail to consumers, e-commerce activities, petroleum, and digital platform business, ensuring correct, sufficient and timely collection to the state budget.

Strengthen inspection and supervision of the issuance and use of electronic invoices, especially in the creation of electronic invoices generated from cash registers at retail establishments, resolutely handle violations of tax and invoice laws according to legal regulations. Focus on tax management based on taxpayers' cash flow through information exchange with relevant agencies and organizations, while ensuring the protection of taxpayers' data according to legal regulations.

Ministry of Industry and Trade : Continue to direct petroleum trading and retail enterprises nationwide to strictly comply with the provisions of the law on petroleum trading and invoices and documents; strictly implement the issuance of electronic invoices for petroleum trading and retail activities (especially the issuance of electronic invoices from cash registers at petroleum retail stores for customers for each sale).

Ministry of Science and Technology : Continue to promote the development of digital economy, national digital platform to serve the development of digital economy, digital society; promote, disseminate, train, promote digital transformation of enterprises, new business models applying digital technology, digital skills, digital connection. Promote enterprises, software solution providers to innovate, research, develop and effectively deploy sales software, electronic invoice software, electronic signature to serve retail business activities and tax management.

Ministry of Culture, Sports and Tourism: Take the lead and coordinate with Vietnam Television, Voice of Vietnam, Vietnam News Agency and tax authorities to organize extensive dissemination and propaganda to mobilize people, businesses, households and business individuals to grasp the Party's policies and the State's laws and policies on eliminating lump-sum tax for business households and widely using electronic invoices generated from cash registers, contributing to promoting the development of the private economy, making the market transparent, and encouraging civilized consumers to obtain electronic invoices when purchasing goods and services.

People's Committees of provinces and centrally run cities coordinate with the Ministry of Finance to resolutely and effectively implement tax management for business households and individuals, and promote the implementation of electronic invoices generated from cash registers.

Strengthen the direction of departments and branches to closely coordinate with local tax authorities in propaganda, inspection, supervision, management and use of electronic invoices, especially electronic invoices generated from cash registers, improve the effectiveness of tax management and strictly handle violations according to law.

Continue to direct local agencies and units to coordinate with tax authorities in reviewing, identifying, and classifying business establishments subject to applying electronic invoices generated from cash registers, focusing on direct retail to consumers, thereby finding solutions to encourage taxpayers to switch to applying electronic invoices generated from cash registers.

In case business establishments, especially households and individuals doing business, are required to implement electronic invoices generated from cash registers but have not yet converted due to not meeting the requirements for information technology infrastructure, there will be solutions to promptly support information technology infrastructure; research and develop solutions to support initial installation costs to create maximum favorable conditions for business establishments to promptly implement regulations on the use of electronic invoices generated from cash registers.