Stepping into 2026, many business households reflected that they encountered obstacles when reviewing invoices for December 2025 - the last month of applying the old tax method. Determining the time to prepare invoices, processing delivery and receipt transactions lasting through the new year and ensuring data is not "out of sync" with revenue has put great pressure on many business households, especially when the new tax mechanism begins to tighten management according to declaration and actual revenue.
Business households are confused because year-end invoices easily deviate from the tax year
According to regulations, by the end of December 31, 2025, business households still have to prepare electronic invoices according to the direct method, calculating taxes based on the percentage of revenue. All transactions arising in December must continue to apply the old mechanism, not yet switched to the new regulations of 2026. However, the last month of the year becomes a sensitive time, when business households both have to complete tax obligations of 2025 and prepare to enter a completely new tax declaration and payment mechanism.
Ms. Hang - owner of a crab banh da restaurant in Hai Phong said: "At the end of the year, there are many customers, many invoices. I heard that in 2026 taxes will change, so I am even more worried about how to do it in December. Even though the tax authorities say they still do it according to old regulations, I am still afraid of mistaken dates and wrong times.
A similar situation occurred in the online business group. Many households said that their invoices were finalized on December 30-31 but delivered on January 1, 2026, making revenue easily recorded in the wrong year and leading to data mismatch when controlling.
Business households are prone to incorrect invoices when trading side-by-side between two years
December 2025 is a period when many transactions are carried out at the end of the year but payment or delivery - receipt arises at the beginning of 2026. This is the main reason why business households easily make invoices at the wrong time - a decisive factor in which year revenue is calculated.
Mr. Tung, owner of a restaurant in Hai Phong, recounted a common situation: "Guests book a party on December 30th but want to pay on January 2nd, 2026. I don't know if I have to make an invoice on the day the guest eats or the day they transfer money. If it is made in the wrong year, it will be troublesome later on".
According to regulations, the time of invoice issuance does not depend on the time of payment, but is based on the time when actual goods and services are provided. Therefore, transactions completed in 2025 must be recorded in the invoice of 2025; services extending to the new year must be separated from the implementation of each year; for customer payments but goods or services provided after January 1, 2026, revenue must belong to 2026.
Many business households said that this is the most confusing point in the transition period. Just pushing invoices to the next month, or intentionally postponing the date to "weigh" the report, is considered to be making invoices at the wrong time and may be fined according to regulations.
Only make invoices for the last month of the year but still have to extend software
Many business households reflect that the extension of electronic invoice software in December 2025 caused unnecessary costs. Some service packages expired just before the conversion time, while households only generated invoices for exactly one month.
Many households using personal accounts to receive money from sales also face the risk of data mismatch when controlling, especially in the late year period with a high transaction frequency. Returning goods, exchanging for return, refunding or late delivery in early 2026 further increases the risk of data mismatch.
New tax mechanism tightens according to actual revenue from 2026
From January 1, 2026, business households will begin to apply a new tax mechanism: tax declaration by month or quarter depending on revenue, applying a tax exemption threshold of 500 million VND/year, using compulsory electronic invoices for households with revenue of over 1 billion VND or subject to declaration. The tax calculation method also changes, based on the revenue or profit - expense ratio for high revenue groups.
This makes December 2025 data an important "key point". Errors in the last month of the old year may cause 2026 revenue to be recorded incorrectly, affecting the declaration group, tax amounts to be paid and the frequency of tax authority management.
Standard invoices for December 2025 to avoid risks in 2026
Business households are recommended to review all December transactions, accurately determine the time of completion of service or delivery, complete invoice preparation before 11:59 PM on December 31, 2025 and compare inventory - revenue - sales book to clearly separate revenue of two years. Online business groups or those with Tet-closed orders need to pay special attention to avoid time mismatch.
Standardizing December 2025 invoices not only helps business households fulfill their obligations of the old year, but is also an important foundation to enter the 2026 tax year with transparent data, limiting the risk of being retroactively collected, adjusted or put into a risk zone in the context of increasingly tight electronic tax management.
