The dilemma of transitional time
Ms. N.T.T.H (Lam Dong) - a solar power business household owner - expressed her frustration at the ironic situation when fulfilling tax obligations in the transition period 2025 - 2026.
Ms. H needs to issue electricity bills for December 2025. However, according to the control regulations of the electricity industry, the time for notification and issuance of invoices falls on January 5, 2026. This is the legal bottleneck that makes it difficult for her.
The revenue in December was only 13 million VND. If calculated on an annual average, my income is below the VAT payable level. However, the tax authority no longer issued individual invoices (collectible invoices) but required me to buy electronic invoice software," Ms. H shared.
What makes Ms. H upset is the cost of purchasing software of about 1 million VND only to serve one invoice for December 2025. In 2026, due to low revenue, her business household may not be eligible to regularly use this system, causing unnecessary waste.
Tax authorities: No regulations yet for issuing individual invoices for households to declare
Answering readers' feedback, Tax Base 6 (Lam Dong province) cited current legal bases to clearly explain this situation.
First, regarding the roadmap for changing the tax calculation method: Implementing Resolution No. 68-NQ/TW and Decision No. 3389/QD-BTC, at the latest in 2026, the form of contract tax will be abolished for business households. Business households will switch to applying the method of self-declaration and self-payment of taxes.
Second, regarding invoice regulations: Based on Clause 1, Article 11 of Decree No. 70/2025/ND-CP, from January 1, 2026, business households paying taxes according to the declaration method must use electronic invoices generated from cash machines connected to electronic data transfer with tax authorities.
Regarding Ms. H's request for individual invoices, a representative of the tax authority affirmed: "Currently, there are no regulations or guidelines on issuing invoices for each occurrence for business households paying taxes according to the declaration method.
Thus, according to the tax authority's response, due to the current legal framework not having regulations on issuing individual invoices to taxpayers according to the declaration method, there is no basis to implement according to the wishes of the people. Business households need to pay attention to the mandatory regulations on cash invoices when converting the tax management model from 2026.
