On the Ministry of Finance Information Portal, reader L.T in Tuyen Quang asked about some contents related to the tax declaration in the fourth quarter of 2025 of business households as follows:
Business households switched from the contract method to the declaration method from November 2025 and were registered by software vendors to use electronic invoices, which were accepted by tax authorities in December 2025.
However, in December 2025, because business households had just switched from the contract method to declaration, and did not clearly understand the regulations on electronic invoices, electronic invoices were not issued.
So when preparing appendices to the business activity statement in the period, at the column "Export goods in the period", how should business households declare?
If electronic invoices have not been issued, will this column be declared as 0 or not?
During the period, business households have handwritten records to monitor goods sold during the day. So can business households declare "goods that have been exported during the period" based on this record, and if so, what form and procedures will be followed?
In case business households want to change the email address to receive the registered notice when carrying out procedures to register to use electronic invoices, what order and procedures should be followed?
During the period, business households imported goods to serve business activities but without invoices or documents. So are these goods declared in the column "Goods imported during the period" in the appendix of the inventory?
Answering citizens about the above question, the Tuyen Quang provincial tax authority said:
Based on current legal regulations, taxpayers must issue invoices when selling goods and providing services at the time of transfer of ownership, use, and completion of service provision regardless of whether money has been collected or not.
In case of selling goods and providing services but not issuing invoices, administrative violations related to taxes and invoices will be penalized.
For goods that are agricultural, forestry, fishery, and seafood grown by people and directly certified for business households, a purchase list without invoices is made, while for goods that have been produced and processed, an input invoice must be made to prove the origin and source of the goods and declare in the "Input during the period" section in the Appendix to the List of business activities during the period of business households and individuals (Form No.: 01-2/BK-HDKD issued together with Circular No. 40/2021/TT-BTC).
In the "Sales during the period" section, taxpayers fully record the quantity of goods sold during the period.
In case taxpayers change information about their email address, they must change information according to Form No. 01/DKTD-HDDT Appendix IA through the Electronic Information Portal of the Tax Department or through an organization providing electronic invoice services.
Taxpayers, based on the actual situation of the unit, compare with the above documents to comply with regulations.
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