📢 DO HOUSEHOLD BUSINESSES WITH ANNUAL REVENUE UNDER 500 MILLION VND NEED TO STOP USING E-INVOICES?
👉 OFFICIAL GUIDANCE FROM TAX AUTHORITIES – AVOID MISUNDERSTANDING!
Recently, some local tax authorities have issued notices or guidance requiring household businesses with annual revenue under 500 million VND to stop using e-invoices, and have even indicated that continued use may result in penalties
In response, the tax authorities have issued official guidance to clarify the correct interpretation in accordance with current regulations.
1️⃣ Current Policy Framework
According to Decree No.70/2025/NĐ-CP and Decree No.68/2026/NĐ-CP:
- E-invoice requirements for household businesses are determined based on revenue thresholds
-
👉 Household businesses with annual revenue of VND 1 billion or more
→ Required to use e-invoices -
👉 Household businesses with annual revenue of VND 500 million or less
→ Not required to use e-invoices
📌 Note: Not mandatory ≠ Not allowed to use
2️⃣ Right of Choice for Household Businesses
In practice, many household businesses—even those with relatively low revenue—proactively register to use e-invoices in order to:
- ✔ Ensure transparency in transactions
- ✔ Facilitate dealings with businesses and organizations
- ✔ Enhance professionalism
These businesses have registered and been approved by the tax authorities in accordance with Decree No.70/2025/NĐ-CP.
👉 The tax authorities confirm that there are NO restrictions on the lawful use of e-invoices by household businesses.
3️⃣ Local Implementation
To ensure consistency, on 17/04/2026, the tax authorities issued clear instructions:
- ❌ No requirement for household businesses with revenue of VND 500 million/year or less to stop using e-invoices
- ✔ Household businesses that are lawfully using e-invoices→ may continue to do so as usual
- ✔ No additional procedures are required with the tax authorities
- ✔ Continue to comply with current legal regulations
4️⃣ Handling Previously Issued Documents
For notices, penalty decisions, or guidance previously issued in certain localities that are not in line with regulations:
- 👉 The tax authorities are required to review them
- 👉 If found non-compliant → they must be withdrawn, revoked, or replaced
- 👉 Ensuring the lawful rights and interests of taxpayers
5️⃣ Future direction
The Tax authorities have consolidated practical issues and are reporting them to the competent authorities in order to:
- ✔ Improve regulations in a manner that is favorable to household businesses
- ✔ Promote transparency in business operations
- ✔ Ensure effective and consistent tax administration
📌 Key Takeaways
- 👉 Household businesses with annual revenue of VND 500 million or less are not required to use e-invoices
- 👉 However, if they have already registered and are lawfully using e-invoices → they may continue to do so
- 👉 There are no regulations prohibiting or penalizing the lawful use of e-invoices
💬 If you are a household business currently using e-invoices and have any concerns,
contact MBA Audit for tailored advice in full compliance with regulations.
