From June 1, 2025, business households and businesses using electronic invoices without codes will have to switch to electronic invoices with codes if they are at high risk according to the announcement of the tax authority. This regulation is guided in Circular No. 32/2025/TT-BTC of the Ministry of Finance.
In which cases must electronic invoices be converted from July 1?
According to Circular 32/2025/TT-BTC, taxpayers who are using electronic invoices without codes but are at high tax risk according to the assessment of tax authorities must switch to applying electronic invoices with codes of tax authorities.
Notice of conversion will be sent according to Form No. 01/TB-KTT issued with Decree 70/2025/ND-CP. After receiving the notification, the business household must make the conversion within 10 working days.
How long after can an invoice without a code be reused?
After switching to using invoices with codes for 12 months, if there is a need to return to using invoices without codes, taxpayers must carry out procedures to change the electronic invoice registration information according to the provisions of Article 15 of Decree 123/2020/ND-CP. Whether or not to approve is considered by the tax authority according to current regulations.
What is an electronic invoice with a code?
Electronic invoices with the code as the type of invoice after being created will be sent to the tax authority for authentication before being sent to the buyer. The tax authority's code is a row of symbols that help confirm legal invoices, stored and managed centrally in the tax industry system.
Compared to electronic invoices without codes - which are only self-issued by sellers - invoices with codes are checked and authenticated by tax authorities in advance, helping to increase transparency and limit the risk of fraud.
Which business households need to use invoices from money computers?
Circular 32 also clearly guides: Business households and businesses that sell goods and provide services directly to consumers such as supermarkets, shopping malls, restaurants, hotels, food and beverage services, passenger transportation, personal service services, etc. must use electronic invoices generated from cash registers.
For other business activities, taxpayers can continue to use electronic invoices with codes or without codes as prescribed.
The above contents are stipulated in Article 8 of Circular 32/2025/TT-BTC, cited from Article 15 of Decree 123/2020/ND-CP (amended and supplemented by Decree 70/2025/ND-CP).
This Circular simultaneously replaces the entire Circular No. 78/2021/TT-BTC, becoming an official document guiding the unified application of electronic invoices nationwide.
