Mandatory E-Invoices from POS for Business Households, Individuals from June 2025?

From June 1, 2025, new regulations regarding electronic invoices (e-invoices) generated from point-of-sale (POS) systems connected to the tax authorities will officially take effect. This brings significant changes, especially for business households and individual business owners. So, which entities will be subject to these new rules?

Legal Basis:

These regulations are issued based on:

• Clause 8, Article 1 of Decree 70/2025/ND-CP, amending and supplementing certain articles of Decree No. 123/2020/ND-CP on invoices and documents.

• Clause 5, Article 12 of Circular 32/2025/TT-BTC, guiding the implementation of certain articles of the 2019 Tax Administration Law, Decree 123/2020/ND-CP, and Decree 70/2025/ND-CP.

Entities Mandated to Apply E-Invoices Generated from POS Systems

Effective June 1, 2025, business households and individual business owners engaged in selling goods or providing services directly to consumers (such as those in shopping centers, supermarkets, retail stores (excluding automobiles, motorbikes, and other motor vehicles), food and beverage services, restaurants, hotels, passenger transport services, direct support services for road transport, art services, entertainment, cinema activities, and other personal services as defined by the Vietnam Standard Industrial Classification System) must use e-invoices generated from POS systems connected for electronic data transfer with the Tax Authority if they meet one of the following three criteria:

1. Business households, individual business owners paying tax under the presumptive method (not fully or partially complying with accounting, invoicing, and document regulations) with an annual revenue of VND 1 billion or more.

2. Business households, individual business owners using POS systems but who have not yet registered to use e-invoices generated from POS systems with electronic data connection to the Tax Authority.

3. Business households, individual business owners whose revenue and labor scale meet the highest criteria for micro-enterprises as stipulated by law on supporting small and medium-sized enterprises, and who are required to comply with accounting regulations and pay tax under the declaration method; and cases where revenue can be determined when selling goods or services using e-invoices with tax authority codes.

Criteria for Micro-Enterprises:

Important Note from Circular 32/2025/TT-BTC: Even if an enterprise has registered to use e-invoices but these do not meet the criteria for tax authority-coded e-invoices or standardized electronic data (including full information on seller, buyer, goods, price, tax rate, invoice issuance time…), they still need to register to use e-invoices generated from POS systems as per the new regulations.

Guide to Converting & Registering for E-Invoices from POS Systems

To comply with regulations and avoid penalties, business households and individual business owners falling under these categories need to quickly implement, convert, and register to use e-invoices generated from POS systems connected for electronic data transfer with the Tax Authority before June 1, 2025.

The steps to follow include:

1. Equip internet-connected devices: Smartphone, tablet, desktop computer, POS machine, or specialized POS system.

2. Register for use: Register using Form No. 01/DKTD-HDDT via the service provider’s portal or at the website: https://hoadondientu.gdt.gov.vn (for taxpayers not required to pay service fees). Deadline: May 31, 2025.

3. Register to change tax calculation method (if necessary): From presumptive to declaration method using Form No. 08-MST (Circular No. 86/2024/TT-BTC). Deadline: May 31, 2025.

4. Submit periodic tax declarations: Perform monthly/quarterly tax declarations using Form No. 01/CNKD (Circular No. 40/2021/TT-BTC).

Penalties for Non-Compliance

If business households and individual business owners have been supported and notified by the Tax Authority regarding the transition to e-invoices generated from POS systems but fail to comply, this will be identified as an infringement of invoice usage regulations, and the Tax Authority will coordinate with competent agencies to handle violations according to law:

To avoid legal risks and ensure legitimate business operations, it is crucial for you to promptly understand and comply with the new regulations.

Need detailed consultation on converting to e-invoices from POS systems or other tax matters? Please contact TPM via our website or hotline (+84) 28 3505 1800 for immediate assistance.

Thao Phung