From July 1, 2026, Decree 254/2026/ND-CP stipulates that some business households do not have to use electronic invoices when selling goods and providing services.
According to Clauses 1, 2 and 3, Article 7 of Decree 254/2026/ND-CP, there are 3 cases where business households do not have to use electronic invoices, including:
First, business households selling goods and providing services are subject to the case of preparing a list of purchases of goods and services according to the provisions of the law on corporate income tax, except for cases where they have registered to use electronic invoices.
Second, business households have income from real estate leasing activities; or have income from providing digital information content products and services such as entertainment, electronic games, digital films, digital photos, digital music, digital advertising to organizations and individuals abroad.
Third, business households acting as lottery agents, insurance agents or multi-level marketing agents that lottery enterprises, insurance enterprises or multi-level marketing enterprises have deducted tax according to the provisions of tax management law.
Thus, business households in one of the three cases mentioned above will not have to use electronic invoices, except for cases of voluntary registration to apply according to the provisions of law.
