Voters in Dak Lak province reflect that the traceability of input materials from small-scale farming households also faces many obstacles due to lack of invoices and legal documents.
In addition, new regulations on electronic invoices incur investment costs for software, transmission lines, digital signatures and operating personnel, causing difficulties for small-scale business households, especially the elderly.
Answering this content, the Ministry of Finance cited the provisions in point a, clause 1, Article 1 of Law No. 149/2025/QH15 dated December 11, 2025 amending and supplementing Clause 1, Article 5 of the Value Added Tax Law.
Accordingly, enterprises, cooperatives, and cooperative unions that purchase crop products, planted forests, livestock, aquaculture, and aquaculture products that have not been processed into other products or only through ordinary preliminary processing and sold to other enterprises, cooperatives, and cooperative unions are not required to declare and calculate value-added tax but are entitled to input value-added tax deduction.
Based on current regulations, the Ministry of Finance affirms that the above regulations do not stipulate the traceability of input materials, and at the same time contribute to simplifying administrative procedures, avoiding wasting time and opportunity costs for businesses, business households and individual businesses.
The Ministry of Finance cited the provisions in point b, clause 1, Article 9 of Decree No. 320/2025/ND-CP dated December 15, 2025 of the Government.
Accordingly, for cases of purchasing agricultural, forestry and fishery products from producers, directly caught and sold... buying goods and services from individuals and business households with revenue levels below the value-added tax revenue threshold, they must have payment documents according to the provisions of law on accounting, invoices, and documents for sellers.
For cases where the purchase value of goods and services in a day of each household or individual is from 5 million VND or more, non-cash payment is required and there must be a list of purchases of goods and services signed and responsible by a legal representative or a person authorized by the enterprise.
The Ministry of Finance also said that regarding tax policies and solutions to support business households, Law No. 09/2026/QH16 and Decree No. 141/2026/ND-CP have raised the threshold for revenue not subject to value-added tax, not subject to personal income tax for business households and individuals with annual revenue from 1 billion VND or less; and at the same time exempt corporate income tax for businesses with total annual revenue from 1 billion VND or less.
Regarding the cost of electronic invoice and digital signature software, the Ministry of Finance said that Decree No. 20/2026/ND-CP stipulates that business households and individual businesses are provided with free digital platforms integrating digital transformation solutions, including accounting software integrated with electronic invoice software and digital signature services.
Regarding the use of electronic invoices, according to Decree No. 141/2026/ND-CP and Decree No. 254/2026/ND-CP, business households and individuals doing business in areas with difficult socio-economic conditions, especially difficult, are allowed to use electronic invoices for free services for 12 months from the date of use.
Business households and individual businesses with annual revenue of over 1 billion VND or selling assets that must register ownership and use rights must apply electronic invoices according to regulations.
For business households and individual businesses with annual revenue of 1 billion VND or less, the use of electronic invoices is not mandatory, unless there is a need and registration with the tax authority.
The Ministry of Finance also said that from the end of 2025 to now, tax authorities have organized many online and direct conferences to support business households and individual businesses in registering, declaring and paying taxes; coordinating with local authorities and community digital technology groups to implement the eTax Mobile installation campaign.
As of July 20, 2026, the eTax Mobile application reached 16,056,234 usages; the number of transactions through commercial banks reached 24.9 million transactions with a deposit amount of nearly 45 trillion VND. The Chatbot channel of the Tax sector has supported 1.388 million users with 2.88 million questions.
