Traditional business households are the largest but have low adaptability
The mandatory use of electronic invoices from cash registers is posing strong conversion requirements for business households. However, in this digital transformation picture, the traditional business household group, which accounts for a large proportion, but has low adaptability, is the weakest link. If not properly supported, this group will become the biggest bottleneck that slows down the policy implementation process.
According to the provisions of Decree 70 and Circular 32 of the Ministry of Finance, effective from June 1, 2025, business households with revenue from 1 billion VND/year in areas such as food, retail, services, etc. are required to use electronic invoices generated from cash registers. This is an industry group mainly located in traditional business household areas, small eateries, grocery stores, household stores in traditional markets or neighborhoods, etc.
According to Ms. Le Yen - CEO of Hanoi Tax Consulting Company Limited (Hanoitax), the group of traditional business households accounts for the majority of the number subject to this policy adjustment. However, this is also the group with the lowest level of readiness, due to the habit of manual operation, memory or notebook recording, and never using a invoice printer or sales software.
"These households do not object to the policy, but they are still confused because they do not have a clear understanding of technology skills, do not understand the regulations, and lack specific professional support to guide them from the beginning. If we continue to apply it simultaneously without support, this group may be the first breakthrough, she commented.
Significant impact on essential consumption
The group of traditional business households is not only large but also operates in essential fields: Providing food, daily necessities, and popular food and beverage services. This is an area that serves the majority of people, especially in the inner city, traditional markets, and suburban areas.
Their reaction by avoiding bank transfer transactions, stopping issuing invoices, and even temporarily closing stores to " listend" the situation. If this situation is not resolved in time, it will affect transaction flow and the stability of the small supply chain.
Ms. Le Yen warned: "If this group is left behind, not only the tax sector will have difficulty in monitoring revenue, but the entire consumer market will also be affected. The situation of transaction disruptions, eroded policy confidence and the risk of forming a widespread avocado mentality are very obvious.
Need to focus on key support resources
According to Ms. Yen, instead of spreading resources, policies should prioritize supporting traditional business households in a close and specific way. The characteristic of this group is the inability to "lesson on your own" like the group of online business households or micro enterprises. They need to be trained in hand-held pointing, instructed on how to use software, invoice printers, and handle actual situations that arise.
Regarding the solution, Ms. Yen proposed to pilot the model of "tax agents according to clusters of industries", in which each tax agent is in charge of a certain group of business households in residential areas, taking on the role of consulting, technical support and on-site policy communication. In addition, tax authorities also need to establish separate support units such as hotlines or technical consulting groups to promptly handle problems arising in the application of electronic invoices.
According to Ms. Yen, digital transformation in business households is an inevitable trend, especially in the context of the tax sector increasingly modernizing and transparency business activities. However, it is not possible to apply the business approach to traditional business households, which is being limited by technological proficiency, financial capacity and old operational habits.
We need to clearly identify that the largest group is also the most vulnerable group. If we do not accompany them in the first stage, even if the policy is correct, it will be difficult to enter sustainable life, Ms. Le Yen emphasized.
