From June 1, 2025, the regulation on applying electronic invoices generated from cash registers for business households with revenue from 1 billion VND/year officially takes effect. Except for cases that have registered and are using electronic invoices before this date, they can continue to use the registered invoice form according to the provisions of Circular 32/2025/TT-BTC.
In the early days of implementation, although most business households had proactively coordinated with tax authorities, concerns still existed. A representative of a large store in Bung Lao commune, Muong Ang district (Dien Bien) said: "There are no training classes or teaching on new tax policies".

A store owner said that he proactively went to the center of Tuan Giao and Muong Ang districts to find out information but had not seen the stores deploy electronic invoices from cash registers. The store owner said: "If there are staff to support each household to deploy and teach the use of software; or organize classes such as fire prevention and fighting training, QR code deployment... it will be more effective".
In Dien Bien Phu City, Ms. V.T.N - the owner of a fashion store, could not hide her concern: "I am having difficulty with new regulations related to tax policies, so I am a bit surprised and scared".

Another difficult problem pointed out by Ms. N is the traceability of goods to issue input invoices: My store has a traditional clothing rental service. Many items such as those of the Mong and Thai ethnic groups I bought directly from the villagers. Now how to get a bill to import those items...".

Faced with this situation, on June 5, the Tax Department of Region IX (Dien Bien, Son La, Lai Chau) had to issue a document directing tax teams to increase propaganda about tax policies. Talking to a reporter from Lao Dong Newspaper, an officer of the Tax Department of Region IX (in Dien Bien) said that there are currently no official regulations on collecting 1.5% tax on total transactions for personal accounts.
The State's change of some tax policy regulations is to strengthen control of cash flow and transactions through personal accounts, especially in the business field, to prevent tax losses. Therefore, this does not affect the business activities of individuals or businesses.
"Regarding the issue of some small business households worrying about importing goods without invoices and documents, when checked and discovered, they will be instructed by the tax authority to make a statement - importantly, it is not counterfeit goods, counterfeit goods or goods with signs of commercial fraud" - this person added.