Whether business households are issued electronic invoices with codes by the tax authority according to each occurrence depends on the level of revenue and registration of electronic invoices according to current regulations.
According to Clause 3, Article 26 of the 2025 Law on Tax Administration, business households and individual businesses that are not required to use electronic invoices but still have needs can still register to be issued electronic invoices with codes by the tax authority for each time a transaction of selling goods or providing services arises, provided that they declare and pay taxes before being issued invoices.
However, this regulation is guided more specifically in Decree 68/2026/ND-CP, according to which the issuance of electronic invoices with codes for each occurrence is applied differently depending on each revenue group.
Three groups of household businesses apply different regulations
According to points a, b, clause 5, Article 8 of Decree 68/2026/ND-CP, the principle of using electronic invoices for business households is divided into three groups:
- Group one: Business households with revenue of 1 billion VND/year or more
This group is required to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities as prescribed.
- Second group: Business households with revenue over 500 million VND to under 1 billion VND/year
This group is not required to use electronic invoices, but if they meet the conditions and have demand, they can register to use electronic invoices with codes from tax authorities.
In case they have not registered to use electronic invoices regularly but have a need to issue invoices, business households must declare and pay taxes before being issued electronic invoices with codes by the tax authority according to each occurrence.
- Third group: Business households with revenue below 500 million VND/year
This group is not issued electronic invoices with codes by the tax authority for each occurrence, even when they need to use invoices.
This content has also been guided by the local tax authority in Notice No. 4813/TB-TCS3 in 2026 of the 3rd base tax authority of Khanh Hoa province and Notice No. 720/TB-TCS2 in 2026 of the 2nd base tax authority of Dong Thap province.
The issuance of invoices each time they arise must be declared and tax paid in advance.
For business households with revenue from over 500 million VND to under 1 billion VND/year but not yet registered to use electronic invoices regularly, when a need arises to issue invoices, they must declare and pay taxes before being issued electronic invoices with codes by the tax authority according to each occurrence.
This regulation aims to ensure the use of invoices in accordance with the tax management method according to actual revenue from 2026, and at the same time strengthen the control of tax obligations for the sale of goods and service provision of business households.
