On August 3, the Ministry of Finance informed about some issues of public, social and press concern in July 2026 in the field of state management of the Ministry.
The Ministry of Finance said that in the past time, public opinion reflected that many business households proposed to remove the regulation requiring recording purchase and sale books according to the form because they believe that purchases and sales have invoices or have been declared on sales management software. When declaring taxes on the electronic page, business households still have to hand-written lists of goods.
Regarding this issue, the Tax Department (Ministry of Finance) believes that business households that are subject to using electronic invoices must make electronic invoices when selling goods and providing services according to the provisions of Decree No. 141/2026/ND-CP and Decree No. 254/2026/ND-CP.
Electronic invoices are legal documents reflecting transactions of selling goods and providing services, are the basis for determining tax obligations, and at the same time contribute to promoting digital transformation in business operations, improving transparency and protecting the legitimate rights and interests of consumers.
In addition to using the above-mentioned electronic invoices, business households need to implement accounting regimes according to the provisions of Circular No. 152/2025/TT-BTC. This is not a new administrative procedure set by the tax authority.
The recording of accounting books aims to summarize and systematize arising economic operations, serve management, determine tax declaration data and be a basis for explanation when requested by competent authorities. Business households are allowed to choose to store accounting documents (invoices, accounting documents, accounting books...) on electronic means or in paper form, not requiring manual recording on paper books.
Thus, accounting books and electronic invoices have different functions and complement each other in the management of business households and individual businesses. Full implementation of both regulations not only ensures compliance with tax and accounting laws but also helps business households manage revenue, expenses and business operations in a transparent and effective manner.
In the coming time, the tax authority will continue to improve solutions to support taxpayers in making and using electronic invoices; strengthen the application of information technology, coordinate with solution providers to create favorable conditions for business households to deploy electronic invoices associated with sales management, gradually replace manual recording methods, thereby reducing compliance costs and improving management efficiency.
