E-Invoices From Cash Registers For Business Households: Regional Tax Department II Implements & Offers Free Support Until End Of 2025

Regional Tax Department II Accelerates E-invoice Implementation From Cash Registers, Offers Free Support To Business Households In HCMC

Electronic invoices (E-invoices) generated from cash registers are becoming a mandatory requirement for many business households. Keeping pace with this trend and supporting the small business community, on April 21st recently in Ho Chi Minh City, Regional Tax Department II organized a key conference to implement Decree No. 70/2025/ND-CP and sign a cooperation agreement.

The event was attended by the Ho Chi Minh City Tax Consultants and Agents Association (HTCAA) and 7 leading digital transformation software solution providers. The conference focused on the implementation of tax-coded E-invoices generated from cash registers for business households in the area with annual revenue of 1 billion VND or more. This regulation will officially take effect from June 1, 2025.

Commitment To Free Support For Business Households Until The End Of 2025

At the conference, Mr. Nguyen Nam Binh, Head of Regional Tax Department II, emphasized that innovating business household management policy is a “spearhead” for promoting the development of the private economic sector. According to Decree No. 70/2025/ND-CP, from June 1, 2025, business households with annual revenue of 1 billion VND or more operating in 6 specific sectors will be required to use E-invoices from cash registers. These sectors include:

• Commercial centers, supermarkets, retail
• Food and beverage, restaurants, hotels
• Passenger transport services
• Arts, entertainment, and recreation services
• Other personal services

Regional Tax Department II has set an ambitious goal, striving to essentially complete the implementation of E-invoices generated from cash registers for the affected business households in the area by May 25, 2025.

To ensure a smooth transition process, the department has proactively coordinated closely with HTCAA and the digital transformation and technology solution providers in the area.

Notably, within the framework of cooperation, all participating entities committed to providing guidance, support, and entirely free services for business households from June to the end of December 2025. This support program aims to help business households transition to using E-invoices promptly and effectively. Mr. Nguyen Ngoc Tinh, Vice Chairman of HTCAA, affirmed that with over 300 members comprising tax agents, experts, and solution providers, HTCAA will continue to serve as a reliable bridge between business households and the tax authority.

At the event, representatives from the 7 digital transformation software solution providers, including: MISA JSC, M-Invoice Electronic Invoice Co., Ltd., Thai Son Technology Development Company, SoftDream Technology Investment and Trading JSC, Viettel Military Industry and Telecoms Group – Ho Chi Minh City Branch, SaPo Technology JSC, and PoSapp Technology JSC, presented details on the advantages of their products, services, and solution application processes. These entities also jointly committed to providing free support until the end of 2025 for business households using their software and services.

Addressing Many Practical Issues From Business Households

The Q&A session at the conference received many practical questions from business households. One common question was how to handle the case of purchasing used mobile phones or computers from individuals without input invoices, and whether this can be included in deductible expenses?

Responding to this issue, Mr. Phan Van Dung, Deputy Head of Regional Tax Department II, clarified: If purchasing computers or phones from another business household, the buyer must request that business household to issue a VAT invoice. In the case of purchasing from individuals (non-business individuals), the purchasing business household must prepare a list clearly stating the seller’s citizen ID card information and address, and prepare a confirmation minute for the purchase of the asset (phone or computer).

Regarding the case of returned goods that have been sold, a representative from HTCAA noted: Both parties need to prepare a minute regarding the return of goods, and the seller must issue a reduced adjustment invoice. The software provider applications also have a specific guidance section on this process.

Another common issue is the issuance of E-invoices by retail units such as pharmacies, restaurants, eateries, fashion stores, etc., when customers make purchases and do not take an invoice. The tax authority affirmed that in this case, the business household must still issue an E-invoice and declare it fully in their tax return.

In addition, many questions related to the timing of E-invoice issuance, how to handle cases of issuing invoices at the wrong time, and issues regarding tax finalization filing were also answered thoroughly and satisfactorily by representatives of the tax authority, HTCAA, and the solution providers at the event.

The conference was successful in conveying information, addressing issues, and most importantly, providing peace of mind to business households as they prepare to transition to using E-invoices from cash registers with strong support from Regional Tax Department II and its partners.