According to the provisions of point d, clause 1, Article 6 of Decree No. 254/2026/ND-CP, business households and individuals doing business selling goods on e-commerce platforms with annual revenue of over 1 billion VND are subject to applying electronic invoices.
Point d, Clause 1, Article 6 of Decree No. 254/2026/ND-CP stipulates that business households and individual businesses with annual revenue of over 1 billion VND or business households and individual businesses selling assets that must register ownership and usage rights must apply electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
For business households and individual businesses that are not subject to mandatory use of electronic invoices but have needs, they are still allowed to register to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
In addition, Article 7 of Decree No. 254/2026/ND-CP stipulates cases where invoices are not required to be used. However, in cases where invoices are exempted from being used, there are no exemption regulations for business households and individuals doing business selling goods on e-commerce platforms.
In addition to regulations on the use of electronic invoices, Clause 1, Article 17 of Decree No. 254/2026/ND-CP also stipulates that organizations and individuals selling goods and providing services have the right to request units managing e-commerce platforms or digital platforms to provide buyer information, information related to transactions, delivery times and confirmation of order completion status on the system to carry out electronic invoice issuance according to regulations for sales and service provision activities through e-commerce platforms and digital platforms.
Thus, based on point d, clause 1, Article 6, Article 7 and clause 1, Article 17 of Decree No. 254/2026/ND-CP, business households and individuals doing business selling goods on e-commerce platforms with annual revenue of over 1 billion VND are subject to applying electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities when selling goods.
