Customers pay by bank transfer to buy coffee in Phuoc Hai, Ba Ria - Vung Tau province - Photo: QUANG DINH
The tax authority will take note of the difficulties of business households to make recommendations to competent authorities. That is the affirmation of Mr. Nguyen Nam Binh, head of the Tax Department of Region 2 (HCMC), when talking to Tuoi Tre.
Mr. Binh said that implementing Decree 70 of the Government on invoices, which stipulates that households and individuals doing business with revenue of 1 billion VND or more and providing goods directly to consumers must implement electronic invoices (E-invoices) generated from cash registers that connect data with tax authorities.
* With a large number of business households subject to the application of electronic invoices generated from cash registers connected to data with tax authorities, how is the implementation of this policy in Ho Chi Minh City so far, sir?
- In Ho Chi Minh City, we are managing about 250,000 households and business individuals. Up to now, nearly 16,000 households and business individuals have successfully registered to implement electronic invoices generated from cash registers connected to tax authorities.
This not only helps to make business activities and tax declaration transparent, but also helps business households and individuals access digital transformation and conduct electronic transactions, which is an inevitable step in the digital economy , with all transactions conducted on digital platforms.
This is also an opportunity for businesses to modernize and change to more effective management methods with sales software for invoicing and cash flow management. At the same time, it ensures transparency and contributes fairly to the state budget like businesses in the same industry.
* To issue electronic invoices generated from cash registers connected to tax authorities, what do businesses need to prepare?
- We are coordinating with solution providers on providing electronic invoices, Tax Consulting Association, tax agents... to advise and support households and individuals doing business to implement this major policy in a convenient and simple way.
In addition, we also receive and listen to opinions and suggestions from business households and individuals to work with solution providers to complete and improve software for tax declaration and tax management... The purpose is to create the best conditions for business households and individuals to access new management methods.
* The first days of applying this policy were a bit chaotic. Does the tax authority have any solutions to support small traders to stabilize their business?
- We listen and see that business households and individuals have concerns when initially switching from not issuing electronic invoices to implementing electronic invoices generated from cash registers. Initially, the tax authority has support channels for business households and individuals such as training, exchange...
The biggest problem for households and individuals doing business is that they are not familiar with using electronic devices. Or some older business owners are not familiar with digital technology devices. However, this is not a large number, because operating on electronic devices is also very simple and easy.
Therefore, the tax authority will continue to support and advise households and individuals who have difficulty using the technology of issuing electronic invoices generated from cash registers.
* Regarding inventory, many households and individuals are worried that when applying electronic invoices generated from cash registers, revenue will increase and there is a risk of being charged and fined for taxes from previous years, sir?
- Whether they like it or not, businesses must get used to transparency in the origin of goods as well as product quality control.
In fact, some business households and individuals are concerned about the origin of goods because the Government is directing the inspection of quality as well as the origin of goods. Regarding concerns about taxes, we will receive the difficulties of business households and individuals to make recommendations to the competent authorities.
* But how much change in revenue requires adjustment of the contract level, sir?
- Clause 4, Article 13 of Circular 40 of the Ministry of Finance stipulates that the tax authority, based on the tax declaration records of the contracting household and the tax authority's database, if it determines that the contracted revenue changes by 50% or more compared to the contracted revenue, shall issue a notice on adjusting the contracted tax rate from the time of change in the tax year.
Thus, only when the tax authority determines that the contracted household's contracted revenue changes by 50% or more compared to the contracted revenue during the year, will the tax authority issue a notice on adjusting the contracted tax rate.
The number of business households required to implement electronic invoices accounts for only about 1% of the total number of business households nationwide.
According to the tax management database, the whole country has 37,576 business households that are required to implement electronic invoices generated from cash registers, accounting for about 1% of the total of more than 3.6 million business households.
However, according to the Tax Department, many small businesses that are not even subject to regulation have chosen to temporarily suspend operations due to concerns or misunderstandings that all must deploy cash register technology, which means changing processes, increasing investment costs and being subject to close supervision.
According to the data of the Tax Department of Region 2 (HCMC), in May 2025, when the authorities strengthened preparations for the implementation of Decree 70, 3,763 business households in HCMC stopped operating or closed. However, only 440 of these households (accounting for 3.18%) had revenue of over 1 billion VND and were required to use electronic invoices generated from cash registers, corresponding to a tax amount of 1.4 billion VND.
This shows that the majority of households that have stopped doing business are not in the group required to apply electronic invoices generated from cash registers according to regulations. According to the leader of this agency, the regulations on electronic invoices only apply to households with revenue of 1 billion VND/year or more and in some specific fields, but there are still many households and individuals doing business who do not have full information or misunderstand this policy.
Strictly handle violations
The Prime Minister has just issued a telegram to strengthen the management and use of electronic invoices generated from cash registers, improving the efficiency of tax management for the sale of goods and provision of services directly to consumers.
Accordingly, in order to further promote the management and use of electronic invoices, especially electronic invoices generated from cash registers, the Government assigned the Ministry of Finance to strengthen the propaganda, direction and implementation of this policy so that people, businesses, households and individuals can clearly understand the benefits, responsibilities and effectiveness of using electronic invoices.
The Ministry of Finance must direct tax authorities to immediately work with businesses and software solution providers for electronic invoices generated from cash registers to find solutions to provide free software and reduce the cost of creating electronic invoices for businesses, especially households and individual businesses.
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.
The Prime Minister also directed the People's Committees of the provinces to continue directing agencies and units in the area to coordinate with tax authorities in reviewing, identifying and classifying business establishments subject to applying electronic invoices generated from cash registers, focusing on the areas of direct retail to consumers, thereby having solutions to promote taxpayers to switch to applying electronic invoices generated from cash registers.
In case businesses, especially households and individuals, 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 must be timely support solutions for information technology infrastructure. Research solutions to support initial installation costs to create maximum favorable conditions for businesses to promptly implement regulations on the use of electronic invoices generated from cash registers.
LE THANH - ANH HONG
Source: https://tuoitre.vn/xuat-hoa-don-dien-tu-thuc-day-minh-bach-hoat-dong-kinh-doanh-20250618060652293.htm
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