According to Decree 70/2025/ND-CP, in some specific cases, business households are not required or must stop using this type of invoice according to the provisions of tax law.
Based on Clause 8 and Clause 12, Article 1 of Decree 70/2025/ND-CP, business households in the following cases will stop using electronic invoices generated from cash registers, and at the same time stop using electronic invoices (including electronic invoices with or without codes from tax authorities).
11 cases of not applying electronic invoices to business households
First, business households with annual revenue below 1 billion VND.
Second, business households have terminated the validity of tax codes.
Third, business households are verified by tax authorities and notified that they are no longer operating at the registered address.
Fourth, business households temporarily suspend business and temporarily stop using electronic invoices, and have a written document sent to the tax authority according to regulations.
Fifth, business households switch from the declaration method to the khoán method or pay taxes according to each occurrence, according to the notice of the tax authority.
Sixth, business households receive a notice to stop using electronic invoices to carry out tax debt enforcement.
Seventh, business households have acts of using electronic invoices to sell smuggled goods, counterfeit goods, prohibited goods or goods infringing intellectual property rights, which are detected by competent authorities and notified to tax authorities.
Eighth, business households change business lines, leading to no longer being eligible to use electronic invoices generated from cash registers according to legal regulations.
Ninth, business households are determined by tax authorities to have tax evasion acts, or are established to buy and sell, use illegal electronic invoices, or use electronic invoices to evade taxes.
Tenth, business households are detected, prosecuted and notified to tax authorities by competent authorities about the act of creating electronic invoices to sell goods and services for short, in order to appropriate money from organizations and individuals.
Eleventh, business households are decided by tax authorities to stop using electronic invoices due to being at very high risk, based on assessing the level of risk of taxpayers.
Notes for business households to avoid misunderstanding regulations
According to tax experts, not all business households are required to apply electronic invoices from cash registers. Whether to apply or stop applying depends on revenue, tax payment methods, operating status and compliance with tax laws of each household.
Business households need to follow the official notice of the directly managing tax authority, avoid listening to unofficial information, leading to anxiety or applying incorrect regulations, posing a potential risk of being penalized.
