Responding to issues related to invoices, documents, tax collection, and support for business households in the process of converting from tax contracts to tax declarations, the Tax Department said that from June 1, according to the provisions of Decree No. 70/2025/ND-CP, when selling goods and providing services directly to consumers, contract households with annual revenue of over 1 billion VND must prepare an electronic invoice generated from a cash register with a data connection to the tax authority.
Electronic invoice data is available on the tax authority's system so that sellers and buyers can look it up without having to print invoices on paper.
According to the instructions in Circular No. 40/2021/TT-BTC, there is no regulation that contract households must keep the purchase invoices and documents.
Pursuant to the provisions of Point b, Clause 4, Article 13 of Circular No. 40/2021/TT-BTC, the Tax Department emphasizes that in case the contracting household changes its business scale (business area, employee capacity, revenue), it is necessary to declare, adjust and supplement the tax declaration according to form No. 01/CNKD.
The tax authority shall base on the tax declaration of the contract household and the tax authority's database, if determining that the contract revenue changes by 50% or more compared to the contract revenue, issue Notice No. 01/TB-CNKD (issued with Decree No. 126/2020/ND-CP) on adjusting the contract tax rate from the time of change in the tax calculation year.
Clause 3, Article 12 of Resolution 198/2025/QH13 stipulates: "The State allocates funding to provide free digital platforms and accounting software for small and micro enterprises, business households and individuals according to Government regulations".
The Tax Department stated that the Ministry of Finance is drafting a Decree guiding the implementation of a number of articles of Resolution No. 198/2025/Q115, which stipulates solutions to support the free provision of digital platforms and accounting software for small and micro enterprises, business households and individuals.
