It is undeniable that there are initial positive signals when many business households have proactively coordinated with tax authorities to get used to the new technology, while the grassroots tax sector also maintains direct support groups, even on weekends.
However, after the " Initial success" of a digital infrastructure, there are still many pieces of unsynchronized pieces, from united sales management software to data processing processes that are not seamless between tax management stages.
In reality, many small businesses today still have to manual part of the process: from document storage, data declaration, to inventory reporting, while the tax system still does not have an open, easy-to-use and unified communication portal nationwide.
This poses an urgent need for the entire tax sector data architecture to be redesigned, with individual business households being a separate sub-system, with management logic and tools suitable for the characteristics of small businesses, without a specialized accounting office.
Electronic invoices are not only a technical tool, but also a starting point for a process of changing management thinking, changing the way the State connects and controls economic data.
If business households were previously an area that was difficult to grasp and manage, now, with a digital platform, they can become a part of the legitimate economic system, supported by credit, access to the supply chain and even expand the business model thanks to transparent data.
Therefore, business households need to be supported to "transform" from the old model to the new model. They need support, not only from tax authorities, but also from technology units, industry associations, support programs from local governments - as part of a comprehensive digital economic development ecosystem.
In other words, if we want electronic invoices to become a sustainable governance platform for the household economy, we need a digital infrastructure that is "tailored" instead of "copying" from large enterprises.
That infrastructure does not only include software and machinery, but also unified data standards, open connection ports, clear processing processes for common situations such as drop-off, tax rate differences or flexible payment methods such as COD, bank transfer, e-wallet.
In addition, the data synchronization mechanism between the tax sector and payment systems, banks, social insurance, and even e-commerce platforms also needs to be standardized and implemented soon.
Only when data is connected and processed uniquely in real time will business households truly have their administrative burden reduced and this is the destination that digitalization reform is aiming for.
