Without information about the buyer, how do business households make invoices?
Decree 254/2026/ND-CP stipulates that business households and individual businesses with annual revenue over 1 billion VND must apply electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
One of the situations that may arise is that business households sell goods and provide services to foreign customers, but buyers do not provide complete information to make invoices.
According to the Appendix issued with Decree 254/2026/ND-CP, if the buyer is a consumer providing the name, address and personal identification number, this information must be shown on the invoice.
Specifically for foreign buyers, information about addresses and personal identification numbers can be replaced by passport numbers or entry and exit documents and the customer's nationality.
In case the buyer does not provide their name, address, personal identification number, the invoice must clearly state "Selling to consumers".
Thus, business households with revenue over 1 billion VND when selling goods to foreign customers without identification information can still make invoices according to regulations, instead of having full personal information of the buyer.
If foreign tourists provide information to make invoices, business households can use passport numbers or entry and exit documents and nationality according to regulations.
A point that business households need to pay attention to is that invoices without buyer information or invoices issued to consumers are not valid for economic organizations, agencies, other organizations, business households, and individual businesses to use for cost accounting or tax finalization purposes.
Decree 254/2026/ND-CP was issued by the Government on June 30, 2026 and takes effect from July 1, 2026.
