Recently, some local tax agencies announced or instructed business households with annual revenue under 500 million VND to stop using e-invoices. These instructions indicated that continuing to use them would be deemed "illegal and subject to penalties as regulated".

However, in a press release on 17/4, the Tax Department affirmed that local tax agencies must not require business households with annual revenue below the 500 million VND threshold to stop using e-invoices if they have a need and their invoices are legal.

"Business households currently using e-invoices may continue to do so without additional notification to the tax agency," the statement said.

Invoices printed by staff at a point of sale. Photo: Phuong Dung

The Tax Department required local tax agencies to review all issued documents, announcements, penalty decisions, or instructional content related to e-invoice usage by this group of business households. If any content is found to be inappropriate, these agencies must revoke or cancel it to ensure the legitimate rights and interests of taxpayers.

Currently, business households with annual revenue of 1 billion VND or more are subject to mandatory e-invoice application. Smaller households with lower revenue, including those with revenue from 500 million VND downwards, are not required to use e-invoices.

Despite this, the tax agency believes that using e-invoices brings many practical benefits, helping transactions with buyers, businesses, and organizations become transparent and professional. In fact, households register to use e-invoices and are approved by the tax agency.

"The Tax Department does not restrict these legitimate needs and is compiling issues to report to competent authorities to refine regulations, ensuring convenience for business households and consistency in implementation," the tax administration agency stated.

According to data from the Ministry of Finance, by the end of 2025, the country will have 3-4 million business households, with over 2 million households declaring taxes regularly. Last year, tax revenue from the business household and individual sector reached 32,840 billion VND, an increase of 37,5% compared to the same period. For the 2022-2025 period, approximately 3-4 million business households operate nationwide. Among these, over 2 million households declare taxes regularly, accounting for about 2% of the total state budget revenue.

Phuong Dung