On the Ministry of Finance's Information Portal, readers reflected that business households are applying the declaration method and have registered to use electronic invoices since the beginning of 2026, and have been approved by the tax authorities.
At the time of registration, business households themselves determined that revenue in 2026 would reach 500 million VND or more and sent a commitment document to the tax authority.
In the first quarter of 2026, business households generated revenue and issued electronic invoices. However, because actual revenue in the first quarter of 2026 did not reach 500 million VND, Base 9 Tax Department of Ho Chi Minh City has guided business households to temporarily stop using electronic invoices from the second quarter of 2026 until total revenue in the year reaches 500 million VND or more before continuing to use them.
Recognizing that this temporary suspension causes disruption to business operations, especially when customers need to receive invoices, taxpayers have requested clarification:
Is guiding the temporary suspension of the use of electronic invoices when actual revenue has not reached 500 million VND at the time of the year in accordance with current regulations?
Is it mandatory for household businesses that have registered, been approved, applied the declaration method and have annual revenue commitments to stop using electronic invoices when they have not reached the threshold of 500 million VND?
In case there is a need to issue invoices to customers during this time, in what form should it be implemented to comply with regulations?
Regarding the citizen's question, Base Tax 9 of Ho Chi Minh City has responded. Regarding legal basis:
Based on Clause 8, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government (amending and supplementing Article 11 of Decree No. 123/2020/ND-CP dated October 19, 2020):
Business households and individuals doing business according to the provisions of Clause 1, Article 51 with annual revenue of 01 billion VND or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services directly to consumers belonging to the prescribed industry groups shall use electronic invoices initiated from cash registers connected to electronic data transfer with tax authorities.
Based on Clause 5, Article 8 of Decree No. 68/2026/ND-CP dated March 5, 2026 of the Government stipulating tax policies and tax management for business households and individual businesses:
Business households and individual businesses with annual VAT taxable revenue of 1 billion VND or more must apply electronic invoices with codes from tax authorities, electronic invoices created from cash registers with data connection with tax authorities.
Business households and individual businesses with annual VAT taxable revenue over 500 million VND and under 1 billion VND are not required to use electronic invoices with codes or electronic invoices generated from cash registers.
In case of meeting the conditions and having a need to use, register to use electronic invoices with codes or electronic invoices generated from the cash register.
In case of not registering to use electronic invoices but having a need to use them, declare and pay taxes before being issued electronic invoices with codes by the tax authority according to each occurrence.
Regarding the principles of implementation, Base Tax 9 of Ho Chi Minh City guides:
According to Decree 70/2025/ND-CP dated March 20, 2025 and Decree 68/2026/ND-CP dated March 5, 2026, business households with revenue of 1 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.
In case business households meet the conditions and have a need to use electronic invoices, they register to use electronic invoices with codes from tax authorities or electronic invoices created from cash registers with data connection with tax authorities. The management and use of electronic invoices continues to be implemented in accordance with current legal regulations.
The tax authority requests taxpayers to base on the actual situation and compare with the regulations in the above legal documents to implement the regulations correctly.
