The Ministry of Finance is seeking opinions on the draft Law on Tax Administration (amended), which adds the form of electronic invoices generated from cash registers and allocates about 200 billion VND per year from the budget to implement a program to encourage consumers to get invoices when purchasing goods and services.
Compared to the 2019 Tax Administration Law, this draft law has included new regulations on electronic invoices generated from cash registers. This is a form that has been piloted and brought positive results in tax management, helping to directly connect data from the cash register of enterprises and business households to tax authorities. The addition to the law will create a clear legal basis for synchronous implementation nationwide.
Notably, the draft also adds a provision: The Ministry of Finance organizes the implementation of the content of encouraging consumers to get invoices when purchasing goods and services from the budget guaranteed by the state budget every year, equal to 0.1% of the total domestic value-added tax revenue of the previous year. According to estimates, this 0.1% rate corresponds to more than 200 billion VND per year.
Since 2022, the Ministry of Finance has assigned tax authorities to coordinate with localities to organize a "lucky bill" program, drawn from the regular operating budget of the tax sector. In the period of 2022-2024, the total implementation cost is more than 33 billion VND, an average of about 11 billion VND/year. In 2025 alone, the estimated expenditure is 12.12 billion VND, taken from the propaganda support source.
However, this scale is considered limited compared to demand. The low budget makes the prize structure unattractive, the lowest prize value is 500,000 VND, the highest is 50 million VND, and the prize draw is only held quarterly. According to the Ministry of Finance, the addition of an annual stable budget expenditure mechanism will help the program be implemented more regularly, with richer awards, thereby encouraging people to proactively get invoices after each shopping transaction.
With a new quota of more than 200 billion VND/year, the program is expected to create a big impact in both scale and spread level. The drafting agency believes that this not only contributes to improving tax compliance, but also helps make business operations transparent, prevent losses and promote cashless payments.
