Business households with annual revenue under VND500 million are still permitted to use e-invoices, according to a notice from the Tax Authority issued on the afternoon of April 17.
Specifically, the Tax Authority released the document to clarify regulations regarding e-invoice usage for households with revenue under VND500 million per year, following inconsistent interpretations at the local level.
According to the Tax Authority, Decree No. 70/2025 and Decree No. 68/2026 mandate that business households with annual revenue of VND1 billion or more must use e-invoices. For small-scale business households with revenue of VND500 million or less, the application of e-invoices is not legally compulsory.
However, the tax agency affirmed that the law does not restrict the right of business households to opt into the e-invoice system. In practice, many households with revenue below VND500 million have proactively registered for e-invoices to enhance transparency and professionalism in transactions, particularly with corporate clients and organizations. These cases have been approved by tax authorities in accordance with regulations and are permitted to continue legal usage.
To ensure uniform implementation, on April 17, 2026, the Tax Authority instructed provincial and municipal tax departments not to require business households with revenue of VND500 million or less to cease e-invoice usage if the households wish to continue and are operating legally.
Furthermore, these households are not required to perform additional notification procedures with tax authorities, and the management and use of e-invoices will proceed under current legal frameworks.
The Tax Authority has also instructed local tax offices to promptly examine all documents, notices, or penalty decisions that have been issued concerning this issue. In cases where the content is determined to be at odds with existing regulations, such documents must be swiftly recalled, annulled, or substituted in order to safeguard the legal rights and interests of taxpayers.
In the long run, the Tax Authority has indicated that it has encountered practical challenges in reporting to the relevant authorities for the purpose of further refining policies. The move aims to offer the utmost convenience for business households, promote transparency in production and business operations, and guarantee effective tax management along with legal consistency across the entire system.
