Household businesses leasing houses with annual revenue over 1 billion VND are required to apply electronic invoices with codes from tax authorities. In case the revenue is from 1 billion VND or less, businesses are not required to issue electronic invoices, but can still register to use them when a need arises.
According to Clause 5, Article 8 of Decree 68/2026/ND-CP amended by Clause 2, Article 1 of Decree 141/2026/ND-CP, business households and individual businesses with annual revenue over 1 billion VND must apply electronic invoices with codes of tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
For cases of household businesses renting houses with revenue from 1 billion VND/year or less, the law does not require the issuance of electronic invoices.
However, if the lessee needs to get the invoice to account for expenses, the leasing business household can register to use electronic invoices when:
- Meeting the conditions and having a need to use electronic invoices;
- Register to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
In addition, according to regulations, new business households or business households with revenue in the previous year not exceeding 1 billion VND (except in cases where they have registered to use electronic invoices) but have accumulated revenue in the tax year exceeding 1 billion VND must apply electronic invoices with codes of tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
Registration for using electronic invoices must be carried out within 30 days from the last day of the tax period with accumulated revenue of over 1 billion VND.
