Recently, some local tax authorities have notified or guided business households with revenue below 500 million VND/year to stop using electronic invoices, and at the same time said that the case of continuing to use invoices will be identified as the act of using illegal invoices and will be penalized according to legal regulations.
Regarding this content, the Tax Department said that, according to the provisions of Decree No. 70/2025/ND-CP and Decree No. 68/2026/ND-CP, the electronic invoice policy for business households is designed according to the revenue threshold to ensure compliance with the scale of operation and the level of compliance of taxpayers. Business households with revenue of 01 billion VND/year or more are required to apply electronic invoices. For small-scale business households with low revenue (including groups with revenue from 500 million VND/year or less), the law does not stipulate that they are required to use electronic invoices.
The deployment of electronic invoices has brought many practical benefits when many business households, even if their revenue is less than 500 million VND/year, have a need to use electronic invoices to be transparent and professional in transactions with consumers and customers who are organizational businesses. In fact, these business households have registered to use electronic invoices according to the provisions of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government and have been approved by tax authorities to use invoices in accordance with the law.
The Tax Department does not limit these legitimate needs, and is summarizing difficulties from practice to report to competent authorities to improve regulations, ensure convenience for business households and unity in implementation organization.
Regarding the organization of implementation at the local level, to ensure uniformity in implementation and avoid causing misunderstandings for taxpayers, on April 17, 2026, the Tax Department issued a document directing local tax authorities not to require business households with revenue of 500 million VND/year or less to stop using electronic invoices if households have needs and are using them legally. Business households that are using electronic invoices are allowed to continue to use them, without having to carry out additional notification procedures to the tax authority.
The management and use of electronic invoices continues to be implemented in accordance with current legal regulations.
For documents, notices, sanctioning decisions or guidance contents issued at some local tax bases related to the use of electronic invoices by business households with revenue from 500 million VND/year or less, the Tax Department requests local tax authorities to urgently review and compare with current regulations and guidance of the Tax Department to handle them according to their authority. In case inappropriate content is detected, it should be promptly recalled, canceled, and replaced according to regulations, ensuring the legitimate rights and interests of taxpayers.
The Tax Department has summarized difficulties from practice, reported to competent authorities to study and improve regulations in the direction of creating maximum convenience for business households; Encouraging transparency of production and business activities; and ensuring tax management efficiency and unity in the legal system.
