Sales invoices

Business households are subject to changed penalties after abolishing the fixed tax. Photo: Ha Vy

Abolishing fixed tax, misunderstanding invoice regulations can be heavily fined

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After abolishing the fixed tax, the penalty for business households is applied according to invoice data and cash flow, requiring proper understanding of regulations to avoid risks.

Business households with revenue of less than 500 million still have to make annual accounting books and report actual generated revenue. Photo: Ha Vy

Business households with revenue of less than 500 million VND must have accounting books

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Business households with revenue of less than 500 million VND still have to make annual accounting books.

Many people are interested in the regulations on electronic invoices. Photo: Tri Minh

Household business tax invoices issued only for the last month of 2025 must also buy software

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Citizens reflect that they may have to spend money to buy December 2025 invoice issuance software. However, in 2026 it will no longer be usable.

Business households subject to electronic invoices expect to have a clear differentiation by region. Photo: Thanh Binh

Business households worry about being forced to issue sales invoices with revenue from 1 billion VND/year

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The new draft of the Ministry of Finance states that business households with a revenue of VND1 billion/year or more are required to prepare electronic invoices.

Business households with a revenue of over 1 billion VND will be required to create sales invoices generated from cash registers, connected to tax authorities. Photo: Thanh Binh

Business households with a revenue of over 1 billion VND are required to prepare sales invoices

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The new draft of the Ministry of Finance states that business households with a revenue of over 1 billion VND/year are required to prepare electronic invoices.

Business households and small business individuals are "relieved" by the new draft, and are not required to prepare sales invoices. Photo: Thanh Binh

No sales invoices are required, business households "ease" some

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The new draft of the Ministry of Finance states that business households with a revenue of less than 1 billion VND/year are not required to issue electronic invoices.

Fine up to 80 million VND if the business household does not make a sales invoice. Graphics: Thanh Binh

Fine up to 80 million VND if business household does not issue sales invoices

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Depending on the number of invoices not issued when selling, business households can be subject to the highest fine of up to 80 million VND.

Proposal to spend over 200 billion VND per year on the program to encourage receiving invoices. Photo: Ha Vy

The Ministry of Finance proposes spending more than 200 billion VND per year to encourage people to get invoices

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The Ministry of Finance proposes spending more than 200 billion VND per year to encourage people to get invoices and add electronic invoices from cash registers.

The tax authority guides that the address on the electronic invoice will be displayed according to the new administrative boundary, applicable to both sellers and buyers. Photo: Hai Nguyen

An important change on electronic invoices starts from July 1

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The Ho Chi Minh City Tax Department guides updating the addresses of sellers and buyers on electronic invoices according to new regulations from July 1, 2025.