When does the invoice state "Selling to consumers"?
Base 2 Tax Department of Khanh Hoa province has just issued a document responding to the difficulties of Mr. Nguyen Chien, accountant of Viet My Chemical Group Joint Stock Company, regarding the content of electronic invoices.
According to the question and answer content, the business proposed that the tax authority guide the case where individual customers only provide names and addresses, how the content of the buyer on the invoice is recorded to be valid.
This problem arises from the provisions of Decree 254/2026/ND-CP on the content of invoices. According to the regulation cited by the enterprise, in case the buyer is a consumer providing the name, address, personal identification number, these information must be shown on the invoice.
In case the buyer does not provide their name, address, or personal identification number, the invoice clearly states the content "Selling to consumers".
This is a noteworthy point for retail establishments, business households, and businesses using electronic invoices generated from cash registers with data connections with tax authorities.
According to Clause 4, Article 10 of Decree 254/2026/ND-CP, electronic invoices created from cash registers with data connections with tax authorities include the following contents: name, address, tax code of the seller; name, address, tax code, personal identification number or phone number of the buyer as prescribed, if requested by the buyer.
Invoices must also include the name of goods, services, unit price, quantity, payment price; time of invoice issuance; tax authority code for electronic invoices with code or electronic data so that buyers can trace and declare electronic invoice information from the cash register.
Individual customers only provide names and addresses, then write according to regulations.
Based on the above regulations, the Tax Base 2 of Khanh Hoa province said that in case Viet My Chemical Group Joint Stock Company uses electronic invoices generated from cash registers with data connection with tax authorities, when issuing invoices to individual customers, only the name and address are provided, then the content on the invoice is implemented according to point b, clause 4, Article 10 of Decree 254/2026/ND-CP.
Thus, not all invoices sold to retail customers automatically state "Selling to consumers". This content is raised in cases where the buyer does not provide information as prescribed.
In case individual customers provide information such as name, address, the seller needs to base on the regulations on the content of the buyer on the electronic invoice generated from the cash register to display it appropriately.
Decree 254/2026/ND-CP also stipulates that sellers send electronic invoices to buyers in electronic form such as text messages, emails and other forms, or provide links and QR codes for buyers to look up and download electronic invoices.
For economic organizations paying taxes by deduction method, invoices must also clearly state the selling price without value-added tax, value-added tax rate, value-added tax amount and total payment amount with value-added tax.
The tax authority requests businesses to comply with the regulations in legal documents that have been cited and guided in the reply document.
