From June 1, 2025, according to the provisions of Decree 70/2025/ND-CP and Circular 32/2025/TT-BTC, business households and individuals with a revenue of VND 1 billion/year or more in some areas ( retailing of goods, catering services, hotels, passenger transport, entertainment...) are required to use electronic invoices generated from cash registers.
According to the guidance of the Ministry of Finance, there are three cases where it is not mandatory to switch to using electronic invoices generated from cash registers:
1. Enterprises must register electronic invoices before June 1, 2025
According to Clause 5, Article 12 of Circular 32/2025/TT-BTC, enterprises operating in the fields of goods sales, providing services directly to consumers such as: shopping malls, supermarkets, retail (except for cars, motorbikes), food, restaurants, hotels, passenger transportation, entertainment services... if they have registered to use electronic invoices with codes or without codes with tax authorities before June 1, 2025, can choose:
- Continue to use the registered electronic invoice;
- Or switch to using electronic invoices generated from cash registers.
Thus, this is a group that has the right to choose the form of invoices, it is not required to convert immediately from 26.
2. Households and individuals not required to register for business households
According to Clause 2, Article 79 of Decree 01/2021/ND-CP, the following cases do not require business registration, so it is not mandatory to use electronic invoices:
Households producing agriculture, forestry, fishery, and salt making;
Street vendors, gifts, trips, mobile and seasonal businesses;
Working in a low-income service, not in a conditional business line.
The determination of "low income" is specifically regulated by the People's Committee at the provincial level. This group does not incur tax obligations, so it is not required to issue invoices.
3. Cases that do not generate revenue or are not subject to invoices
According to Article 4 of Decree 123/2020/ND-CP, the following cases are not required to issue invoices, which means that there is no need to use money computers:
No sales of goods or services;
Internal shipment, goods sent to dealers;
Providing goods and services without charging fees and not subject to mandatory invoices according to regulations.
