Strict regulations on invoice issuance time
According to Decree 123/2020/ND-CP (amended by Decree 70/2025/ND-CP), business households are required to prepare electronic invoices immediately at the time of transferring ownership or using goods, completing services. This must be done regardless of whether money has been collected or not.
Specifically for the service sector, if money is collected before or during the provision of services, the time of invoice is when money is collected. Delays or failure to issue invoices at the prescribed time will cause business households to face administrative penalties for tax violations and invoices according to current regulations.
Guidance on declaration for business households that have not yet issued invoices
For business households who are still confused in declaring data for December 2025, it is necessary to base on the origin of goods to correctly implement:
For agricultural, forestry and fishery products: If purchased directly from farmers, business households are allowed to prepare a Purchase List without invoices.
For goods that have been produced and processed: It is mandatory to have input invoices. These data must be declared in detail in the "Input during the period" section in the Appendix to the Business Activity Table (Form No. 01-2/BK-HDKD).
In the "Deliverables in the period" section: Taxpayers must fully record the actual quantity of goods sold, even when they have not yet issued electronic invoices, to ensure transparency in data control later.
Free accounting software from January 15, 2026
In order to reduce the burden of costs and support digital transformation, from January 15, 2026, according to Decree 20/2026/ND-CP, the State provides free digital platforms and accounting software for business households.
These software programs are not simply calculation tools but also integrate electronic invoices and digital signatures. The Ministry of Finance will be responsible for managing, operating and ensuring that these software programs strictly comply with the provisions of the Accounting Law, helping business household data to be secured and automatically warned when there are deviations.
The deployment of this shared platform is expected to help millions of business households standardize the declaration process, avoiding unfortunate errors regarding the time of invoice issuance as in the previous period.
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