Sales staff must have a pre-recorder computer connected to a tax office
According to the new regulations in Decree 70/2025/ND-CP, from June 1, 2025, business households and individuals with a revenue of VND 1 billion/year or more, operating in the field of selling goods and providing services directly to consumers, are required to use electronic invoices generated from cash registers.
The areas of application include: retail sales of goods, food, beverages, accommodation services, health care, hairdressing, beauty, entertainment, passenger transportation, etc. These are industries with direct payment transactions with consumers, which can easily lead to tax fraud if not closely monitored.
In particular, business households operating in the fields of restaurants, cafes, mini supermarkets, milk tea shops, clothing shops, etc. need to review the annual revenue level to determine whether it is required for implementation or not.
No need to buy an expensive POS, just need standard software
Although it is called a "money calculator", in reality, businesses are not required to buy traditional POS machines. Instead, sellers can use an electronic invoice software application on their phone, tablet or laptop, as long as the software can connect to electronic data transmission to the tax authority in real time.
Currently, the General Department of Taxation has announced a list of standard electronic invoice service providers, including some popular brands such as: MISA eInvoice, Viettel Invoice, VNPT Invoice, CyberBill, Fast e-Invoice, EasyInvoice...
Using software instead of machinery significantly reduces initial costs, while making it easy to deploy in small stores with limited space.
No use will be fined, possible to have your revenue sealed
Failure to comply with the regulation on using electronic invoices from cash registers may cause business households to be handled according to the provisions of the Law on Tax Administration and Decree 125/2020/ND-CP.
Accordingly:
Fine from 48 million VND if not issued an electronic invoice as prescribed.
The penalty is heavier if the violation is repeated, or intentionally not connected, not transmitting invoice data as required by the tax authority.
The tax authority can conduct inspections, comparisons and set revenue levels to calculate taxes, causing significant losses to sellers if there are no transparent invoices and books.
Although there are still many concerns about the cost and technical operations when applying cryptocurrency computers, many experts believe that the new regulation will help standardize business activities in the individual household area - which has long had many "dark spells" on tax declaration.
3 steps for business households to deploy cash registers from 1.6
To comply with the new regulations, business households can follow the following order:
Step 1: Contact the electronic invoice software provider recognized by the General Department of Taxation for package advice suitable for business scale.
Step 2: Register for an electronic invoice form generated from a cash register on the General Department of Taxation's Information Portal (or through a service provider).
Step 3: Officially deploy use from June 1, 2025, connect - transmit invoice data to the tax authority after each transaction.
The use of electronic invoices generated from cash registers is an important step forward in transparency of business operations in Vietnam, especially for small groups with large revenues. Business households need to urgently review and implement early to avoid being fined and protect their own rights.
