Sharing at the Consultation Workshop on the results of the investigation of business households related to the implementation of invoices and documents according to Decree 70/2025 of the Government, Mr. Pham Ngoc Thach - Deputy Head of the VCCI Legal Department said that the results of the "Report on assessing the impact of regulations on the use of electronic invoices from computers connected to tax authorities for business households and individuals" (the survey period is from June 7 to 30, 2025) showed the main difficulties that business households are facing when implementing electronic invoices.
Of which, lack of knowledge and skills in technology is the difficulty that most business households have reported, with a rate of 73%; 53% are concerned about complicated procedures; 49% have barriers in changing business habits; 37% lack time to learn and do not have enough capital to invest in equipment. In addition, a part of the business household also expressed concerns about data security when switching to the digital environment.
From the survey results, the research group recommended proactively communicating comprehensively, easily and accurately to the target group, especially for small business households in rural areas or industries with low recognition rates.
In addition, supplement appropriate regulations on accounting, invoices, and documents close to the practical operations of business households. Raising awareness of information security and building trust in the system. Timely and practical support from management agencies will be a key factor in helping businesses stabilize operations and development in the digital business environment.
According to VCCI's team, Decree 70 requires that the electronic invoice must have a tax code or personal identification number of the buyer, except for the case of selling goods or providing services to non-business buyers.
This regulation leads to difficulties for business households, because in reality, many customers come to buy goods but the business household cannot identify whether they are individual consumers or individual businesses. The responsibility of sellers should be considered completed when they have issued full invoices for their sales transactions, regardless of whether those invoices have full buyer information or not.
Therefore, the early issuance of instructions to allow sellers to clearly state "buyers do not provide information" in transaction cases when buyers do not provide information such as tax code or personal identification number is necessary to ensure feasibility in operation, while contributing to standardizing the legal basis between different chains in the supply chain.
Requiring invoices to have full information of buyers not only causes transactions to be interrupted in the invoice issuance stage, leading to a situation of indirect congestion, indirectly disrupting the legal supply chain, but also leads to risks in the post-inspection stage.
According to VCCI, in reality, many businesses and business households, even if they have prepared complete invoices, accurately declared and fulfilled their tax obligations, can still be subject to inspection if the buyer's identity cannot be traced. If the tax declaration and payment obligations have been fulfilled by the seller, the post-inspection should not become the basis for summarizing the violation, unless there are clear signs of intentional violations.
