On the Ministry of Finance Information Portal, Ms. N.T.T.H in Lam Dong proposed that the Ministry of Finance guide the issuance of tax invoices for solar power production business households in December 2025.
According to citizens, the electricity bill calculation index for December 2025 of the electricity company from December 1, 2025 to December 31, 2025 and send a notice of invoice submission on January 5, 2026.
However, issuing a set of invoices for December 2025 is difficult because from January 1, 2026, business households will no longer apply the tax quotation method but will have to pay taxes according to the declaration method, forcing business households to buy cash calculators.
On average in 2025, the total income of households is less than 160 million, so in 2026 VAT will not be paid and they are not eligible to buy cash registers. Now tax does not implement the issuance of monthly invoices in December 2025, but requires the purchase of invoice issuing software. There is still 1 month of the year 2025 for tax calculation that requires the purchase of software (about 1 million VND) to issue invoices for December 2025 (revenue of 13 million VND). In 2026 and other years, they will no longer be used, which causes difficulties for business households.
The Ministry of Finance answers this question as follows:
Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on private economic development stipulates substantive and effective support for small, micro and household businesses as follows:
Review and improve the legal framework for individual business; minimize disparities, create all favorable conditions for management organization and financial and accounting regimes to encourage business households to convert into enterprises. Promote digitalization, transparency, simplification, ease of compliance, ease of implementation for accounting, tax, insurance regimes... to encourage the conversion of business households to operating under the enterprise model. Eliminate the form of contract tax for business households no later than 2026.
Point 2.2 Clause 2 Article 1 Decision No. 3389/QD-BTC dated October 6, 2025 of the Ministry of Finance approving the project "conversion of tax management models and methods for business households when abolishing fixed tax". Specific objectives are as follows:
Ensuring business protection applies the self-declaration and self-payment method from January 1, 2026.
Clause 1, Clause 5, Article 51, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 on determining the tax rate for business households and individuals paying taxes according to the tax quota method as follows:
The tax authority determines the amount of tax payable according to the tax fixed method (hereinafter referred to as the fixed tax rate) for cases where business households and individuals do not implement or do not fully implement the accounting regime, invoices, and documents, except for the cases specified in Clause 5 of this Article.
Business households and individuals with revenue and labor scale that meet the highest level of criteria for micro-enterprises according to legal regulations on supporting small and medium-sized enterprises must implement accounting regimes and pay taxes according to the declaration method.
Article 90 on the principles of establishing, managing, and using electronic invoices as follows:
In case the seller uses a cash register, the seller registers to use an electronic invoice generated from a cash register with an electronic data transfer connection with the tax authority.
Article 91 on the application of electronic invoices when selling goods and providing services is as follows:
Business households and individuals engaged in business falling under the cases specified in Clause 5, Article 51 of this Law and cases where revenue is determined when selling goods and services using electronic invoices with codes of tax authorities when selling goods and providing services.
Decree No. 70/2025/ND-CP on amending and supplementing a number of articles of Decree No. 123/2020/ND-CP regulating invoices and documents:
Electronic invoices created from cash computers
Business households and individuals doing business according to Clause 1, Article 51 with annual revenue of 1 billion VND or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises engaged in goods sales and service provision activities, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorcycles and other motorized vehicles); food and beverage; restaurants, hotels; passenger transport services, direct support services for road transport, arts services, entertainment, film screening activities, other personal service services as prescribed by the Vietnam Economic Sector System) using electronic invoices initiated from cash computers connected to electronic data transfer with tax authorities".
According to the above regulations, from January 1, 2026, business households are allowed to manage taxes according to the declaration method and are allowed to register to use electronic invoices generated from cash computers connected to tax authorities' data. Currently, there are no regulations or guidelines on issuing invoices for each incurred amount for business households paying taxes according to the declaration method.
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