From 2026, business households with many stores will have to use a common tax code of the business household for all business locations and clearly state the business location code on the electronic invoice according to the new regulations.
This content is stipulated in Clause 5, Article 8 of Decree 68/2026/ND-CP, and is amended and supplemented in Clause 2, Article 1 of Decree 141/2026/ND-CP on the principles of tax declaration, tax calculation and use of electronic invoices.
Business households with many stores must use the same tax code
According to regulations, business households and individual businesses with annual revenue over 1 billion VND are required to apply:
- Electronic invoices with tax authority codes; or
- Electronic invoices generated from cash registers with data connections with tax authorities.
Notably, in cases where business households and individual businesses have multiple business locations, taxpayers must:
- Use tax codes of business households and individual businesses for all stores;
- Clearly state the business location code on the electronic invoice.
Thus, for business households with annual revenue over 1 billion VND and many business locations, the issuance of electronic invoices will be managed uniformly with a single tax code of the business household, and the business location code of each store must be clearly shown on the invoice.
Business households under 1 billion VND are allowed to register if they have demand
For business households and individual businesses with annual revenue of 1 billion VND 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 created from cash registers with data connection with tax authorities.
Revenue exceeding 1 billion VND in the year must be registered within 30 days
According to regulations, new business households or business households with revenue in the previous year not exceeding 1 billion VND (except in cases where they have registered to use electronic invoices according to previous regulations), but in the tax year have revenue of over 1 billion VND or more, will have to apply electronic invoices according to regulations.
Registration for using electronic invoices must be carried out within 30 days from the last day of the tax period with accumulated revenue of over 1 billion VND.
Business households and individual businesses with annual revenue over 1 billion VND are required to apply electronic invoices with codes from tax authorities or electronic invoices created from cash registers with data connections with tax authorities.
