Based on the provisions of Clause 1, Article 4 of Decree 123/2020/ND-CP (amended and supplemented in Decree 70/2025/ND-CP) stipulating the principles of invoice issuance as follows:
When selling goods and providing services, sellers must make invoices to deliver to buyers (including cases of goods and services used for promotions, advertising, sample goods; goods and services used for giving, gifting, exchanging, paying salaries on behalf of employees and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of lending, leasing or returning goods) and cases of making invoices as prescribed in Article 19 of this Decree. Invoices must fully record the content as prescribed in Article 10 of this Decree. In case of using electronic invoices, they must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree.
According to the principle, when selling goods and providing services, sellers must issue invoices to deliver to buyers, including cases where sellers are business households with a turnover of less than 1 billion VND.
In addition, based on the provisions of Article 11 of Decree 123/2020/ND-CP (amended and supplemented in Decree 70/2025/ND-CP) stipulating electronic invoices generated from cash registers as follows:
Business households and individuals doing business according to the provisions of Clause 1, Article 51 with annual revenue of 01 billion VND or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (shop centers; supermarkets; retail (excluding cars, motorbikes, motorcycles and other motor vehicles); food; restaurants; hotels; passenger transport services, direct support services for road transport, arts services, entertainment, film screenings, other personal service services as prescribed by the Vietnam Economic Sector System) using electronic invoices generated from cash registers connected to electronic data transfer with tax authorities.
According to the above regulations, business households paying taxes by contract method with revenue of over 1 billion VND per year must use electronic invoices generated from cash registers with data connection with tax authorities. This means that business households with revenue of less than 1 billion VND are not required to use electronic invoices.
However, Clause 2, Article 1 of Decree 141/2026/ND-CP amending Clause 5, Article 8 of Decree 68/2026/ND-CP stipulates as follows:
In case business households and individual businesses with annual revenue of 01 billion VND or less meet the conditions and have a need to use electronic invoices, they register to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities;
Thus, business households with revenue below 1 billion VND/year are not required to use electronic invoices, but if they meet the conditions and have a need to use electronic invoices, they can still register and use them.
