From July 1, 2026, business households and individuals with annual revenue of over 1 billion VND, including sellers through Shopee, TikTok Shop and e-commerce platforms, are required to use electronic invoices according to the provisions of Decree 254/2026/ND-CP of the Government.
According to point d, clause 1, Article 6 of Decree 254/2026/ND-CP, business households and individual businesses with annual revenue of over 1 billion VND or business households and individual businesses selling assets that must register ownership and usage rights must apply electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities.
For business households and individual businesses that do not fall into the case of using electronic invoices but have a need to use electronic invoices, they are allowed to register to use electronic invoices with codes from tax authorities or electronic invoices created from cash registers with data connections with tax authorities.
In addition, Article 7 of Decree 254/2026/ND-CP stipulates some cases where the use of electronic invoices is not required.
Specifically, business households and individuals doing business selling goods and services that fall into the case of preparing purchase lists of goods and services according to the provisions of the law on corporate income tax are not required to use electronic invoices, except for registering to use them.
Business households and individuals with income from real estate leasing activities; income from activities providing digital information content products and services for entertainment, electronic games, digital films, digital photos, digital music, digital advertising to organizations and individuals abroad; business households and individuals doing business as lottery agents, insurance agents, multi-level marketing agents that lottery enterprises, insurance enterprises, and multi-level marketing enterprises have deducted tax according to the provisions of tax management law also fall under the case of not having to use electronic invoices.
Notably, Clause 1, Article 17 of Decree 254/2026/ND-CP stipulates that organizations and individuals selling goods and providing services have the right to use electronic invoices as prescribed in Article 6 of this Decree; use legal invoices to serve business activities; request the management of e-commerce platforms and digital platforms to provide buyer information, information related to transactions, delivery times and confirmation of order completion status on the system to create electronic invoices as prescribed for cases of selling goods and providing services through e-commerce platforms and digital platforms; and at the same time have the right to sue organizations and individuals who violate the rights to create, issue and use legal invoices.
Thus, from July 1, 2026, business households and individual businesses with annual revenue of over 1 billion VND, including sellers through Shopee, TikTok Shop and other e-commerce platforms, are required to use electronic invoices with codes from tax authorities or electronic invoices generated from cash registers with data connections with tax authorities according to Decree 254/2026/ND-CP.
At the same time, sellers through e-commerce platforms and digital platforms have the right to request platform owners to provide buyer information, transaction information, delivery time and confirmation of order completion status on the system to create electronic invoices according to regulations.
