Business households and individual businesses with revenue of over 1 billion VND/year selling goods through e-commerce platforms are not automatically exempted from issuing electronic invoices. Whether to issue invoices or not depends on whether the e-commerce platform receives authorization to create electronic invoices or not according to the provisions of law.
Whether to issue invoices or not depends on whether the e-commerce platform receives authorization to create electronic invoices or not according to the provisions of law.
This content is stipulated in Clause 3, Article 4 of Circular 32/2025/TT-BTC on authorizing the issuance of electronic invoices.
In case the floor receives authorization, business households do not have to issue invoices.
According to regulations, in case the seller of goods and services is a business household or individual business, authorizing the e-commerce platform management organization to create electronic invoices for goods and service sales activities, the e-commerce platform management organization shall notify the tax authority.
Thus, case:
- Business households and individual businesses have authorized e-commerce platforms to create electronic invoices;
- E-commerce platform agrees to receive authorization;
- The exchange shall notify the tax authority according to regulations, business households and individual businesses are not required to reissue invoices for transactions that have been electronically invoiced by the exchange.
In case the exchange does not accept the authorization, business households still have to issue invoices
In case the e-commerce platform does not accept authorization to create electronic invoices, business households and individual businesses must still issue invoices according to regulations for goods sales and service provision activities.
Therefore, selling goods through e-commerce platforms does not mean that business households are exempt from the obligation to issue invoices. The decisive factor is whether the platform accepts authorization to create electronic invoices or not.
Failure to issue invoices in accordance with regulations may be penalized
In case at the time the tax authority makes a record, business households or individual businesses have not issued invoices, they may be penalized for the act of not issuing invoices when selling goods and services according to Clause 3, Article 24 of Decree 125/2020/ND-CP, amended and supplemented at Point b, Clause 14, Article 1 of Decree 310/2025/ND-CP.
In case at the time the tax authority makes a record, the business household has issued invoices for previous transactions, but not at the prescribed time, it may be penalized for the act of making invoices at the wrong time according to Clause 2, Article 24 of Decree 125/2020/ND-CP, amended and supplemented in Point a, Clause 14, Article 1 of Decree 310/2025/ND-CP.
The deduction of tax by e-commerce platforms is not the only basis to determine whether business households must issue invoices or not. The decisive factor is whether the e-commerce platform receives authorization to create electronic invoices and notifies the tax authority according to regulations or not.
