Business households with revenue of less than 1 billion VND/year are not required to use electronic invoices. However, if they have registered for use with the tax authority, they must prepare complete invoices for all transactions of selling goods and providing services, regardless of whether the buyer requests it or not.
According to Clause 5, Article 8 of Decree 68/2026/ND-CP amended and supplemented by Clause 2, Article 1 of Decree 141/2026/ND-CP, business households and individual businesses with annual revenue over 1 billion VND must apply electronic invoices with codes of tax authorities or electronic invoices generated from cash registers with data connection with tax authorities.
Meanwhile, in cases where business households and individual businesses have revenue from 1 billion VND/year or less, if they meet the conditions and have demand, they are allowed to register to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers.
Thus, business households under 1 billion VND are not required to use electronic invoices, but can still register to use them if they have demand.
Notably, in Official Dispatch 3405/CT-CS in 2026, the Tax Department agreed with the proposal of Dong Thap Provincial Tax Department in Official Dispatch 3119/ĐTH-CNTK dated May 6, 2026, according to which business households with revenue of less than 1 billion VND/year if they have registered to use electronic invoices must make full invoices for all transactions of selling goods and providing services according to regulations, regardless of whether the buyer requests it or not.
Accordingly, business households under 1 billion VND when registering to use electronic invoices with tax authorities must issue electronic invoices for all arising transactions.
Conversely, in case of not registering to use electronic invoices, business households under 1 billion VND are not required to issue electronic invoices according to current regulations.
