VI From July 1, 2026, household businesses renting out real estate will not be required to use electronic invoices according to Decree 254/2026/ND-CP. Let’s find out more with Pham Consult!
From July 1, 2026, will household businesses renting out real estate not be required to use electronic invoices?
Household businesses renting out real estate are among the cases where they are not required to use electronic invoices.
Based on Clause 2, Article 7 of Decree 254/2026/ND-CP (effective from July 1, 2026), which stipulates the cases where electronic invoices are not required. Accordingly, the regulations for real estate rental businesses are as follows:
Cases where electronic invoices are not required:
- Business households and individuals selling goods and services that require a list of purchased goods and services as stipulated by the law on corporate income tax, except for cases where they register to use electronic invoices.
- Business households and individuals with income from real estate rental activities; income from providing digital content products and services related to entertainment, video games, digital films, digital photos, digital music, and digital advertising to organizations and individuals abroad.
- Business households and individuals acting as lottery agents, insurance agents, or multi-level marketing agents where the lottery, insurance, or multi-level marketing companies have already deducted taxes according to the law on tax management.
Therefore, business households and individuals with income from real estate rental activities are not required to use electronic invoices.
Who are the subjects using electronic invoices?
According to Clause 1, Article 6 of Decree 254/2026/ND-CP, the subjects using electronic invoices include:
(1) Economic organizations, other organizations, business households, business individuals, and high-risk tax cases as prescribed by the Minister of Finance using electronic invoices with tax authority codes when selling goods, providing services, except for cases specified in points b and c of this clause;
(2) Businesses operating in the fields of electricity, petroleum, postal services, telecommunications, clean water, finance and banking, securities, crypto assets, services supporting transactions on carbon exchanges, insurance, healthcare, e-commerce, supermarket business, trade, air transport, road transport, rail transport, sea transport, waterway transport and economic organizations that have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software systems, electronic invoice creation software that meet the requirements for creating, searching electronic invoices, storing electronic invoice data according to regulations, ensuring the transmission of electronic invoice data to buyers and to tax authorities are allowed to use electronic invoices without tax authority codes when selling goods, providing services except in high-risk tax cases as prescribed by the Minister of Finance and in cases where they register to use electronic invoices with tax authority codes;
(3) Economic organizations, business households, and individual businesses engaged in selling goods and providing services, including selling goods and providing services directly to consumers (shopping centers; supermarkets; retail (excluding cars, motorcycles, and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, services directly supporting road transport, art, entertainment, recreation, film activities, and other personal services as prescribed in the Vietnamese Economic Sector Classification System) shall use electronic invoices from cash registers.
In cases where economic organizations, business households, and individual businesses engaged in selling goods and providing services directly to consumers have already registered to use electronic invoices as prescribed in points a and b of this clause, they are not required to register to use electronic invoices from cash registers;
(4) Household businesses and individual businesses with annual revenue exceeding 1 billion VND or household businesses and individual businesses selling assets that require registration of ownership or usage rights must apply electronic invoices with tax authority codes, or electronic invoices generated from cash registers connected to the tax authority’s data system.
Household businesses and individual businesses that do not fall under the category of using electronic invoices but wish to use electronic invoices must register to use electronic invoices with tax authority codes or electronic invoices generated from cash registers connected to the tax authority’s data system.
What contents are included in electronic invoices generated from cash registers connected to the tax authority’s data system?
According to Clause 4, Article 10 of Decree 254/2026/ND-CP, the contents of electronic invoices generated from cash registers connected to the tax authority’s data system include:
(1) Name, address, and tax code of the seller;
(2) Name, address, tax code/personal identification number/phone number of the buyer as prescribed (if the buyer requests);
(3) Name of goods, services, unit price, quantity, payment price. In the case of economic organizations paying tax using the deduction method, the content must clearly state the selling price excluding value-added tax, value-added tax rate, value-added tax amount, and total payment amount including value-added tax;
(4) Time of invoice issuance;
(5) Tax authority code for electronic invoices with a tax authority code or electronic data so that the buyer can access and declare electronic invoice information from the cash register.
The seller sends the electronic invoice to the buyer electronically (message, email, and other forms) or provides a link or QR code for the buyer to search and download the electronic invoice.
