According to Clause 1, Article 11 of Decree 254/2026/ND-CP, small and medium-sized enterprises, cooperatives, cooperative unions, business households, and individuals doing business in areas with difficult socio-economic conditions, areas with particularly difficult socio-economic conditions that are eligible for using electronic invoices are exempt from service fees for 12 months from the date of use of electronic invoices.
Areas with difficult socio-economic conditions and areas with particularly difficult socio-economic conditions are determined according to the List of investment incentive areas according to the provisions of law on investment.
According to regulations, the Tax Department performs or entrusts organizations providing electronic invoice services to provide electronic invoices that are free of service for the above-mentioned subjects.
Clause 2, Article 11 also stipulates that tax authorities or agencies assigned to organize and handle public assets in accordance with the law on management and use of public assets shall issue electronic invoices through the Tax Administration Information System or organizations providing electronic invoice services entrusted by the Tax Department to provide free electronic invoice services.
For economic organizations, business households, and individual businesses not falling under the cases specified in Clause 1, Article 11, when using electronic invoices through electronic invoice service providers, pay service fees according to the contract signed between the parties.
In addition, small and medium-sized enterprises, cooperatives, cooperative unions, business households, and individual businesses specified in Clause 1, Article 11 are allowed to register and change registration information to use electronic invoices through the Tax Administration Information System according to the regulations of the Minister of Finance.
