VI Businesses with annual revenue exceeding 1 billion VND must use electronic invoices with a tax authority code, generated from cash registers connected to the tax authority. The specific tax identification number for electronic invoices used by businesses with multiple stores is stipulated in Decree 68/2026/ND-CP, amended by Decree 141/2026/ND-CP. Let’s explore this further with Pham Consult!
Businesses with multiple stores must use their business’s tax identification number for all stores and must clearly state the business location code on the invoice.
Based on Clause 5, Article 8 of Decree 68/2026/ND-CP, as amended by Clause 2, Article 1 of Decree 141/2026/ND-CP, the following is stipulated:
Principles of tax declaration, tax calculation, and invoice usage
- Use of electronic invoices
- a) Household businesses and individual businesses with annual revenue exceeding 1 billion VND must use electronic invoices with tax authority codes, and electronic invoices generated from cash registers connected to the tax authority.
In cases where a household business or individual business has multiple business locations, the tax code of the household business or individual business must be used for all locations, and the business location code must be clearly stated on the invoice;
- b) In the case of household businesses and individual businesses with annual revenue of VND 1 billion or less that meet the conditions and have a need to use electronic invoices, they shall register to use electronic invoices with a tax authority code or electronic invoices generated from cash registers connected to the tax authority;
- c) Household businesses and individual businesses newly established as stipulated in Article 9 of this Decree, or household businesses and individual businesses whose revenue in the previous year was less than VND 1 billion (except for cases already registered to use electronic invoices according to point b of this clause) but whose revenue in the tax year exceeds VND 1 billion, must apply electronic invoices with a tax authority code or electronic invoices generated from cash registers connected to the tax authority. Household businesses and individual businesses must register to use electronic invoices within 30 days from the last day of the tax period with cumulative revenue exceeding VND 1 billion.
*Note: Household businesses and individual businesses with annual revenue exceeding 1 billion VND must use electronic invoices with tax authority codes, and electronic invoices generated from cash registers connected to the tax authority’s data system.
What are the regulations regarding the content of electronic invoices?
Based on Article 10 of Decree 123/2020/ND-CP, amended and supplemented by points a, b, c, and d of Clause 7, Article 1 of Decree 70/2025/ND-CP, the content of electronic invoices is regulated as follows:
– Invoice name, invoice symbol, invoice form number symbol.
– Invoice series name applicable to invoices printed by the tax authority, as guided by the Ministry of Finance.
– Invoice number.
– Name, address, and tax code of the seller.
– Name, address, tax code or budget-related unit code or personal identification number of the buyer. – Name, unit of measurement, quantity, unit price of goods and services; total amount excluding value-added tax, value-added tax rate, total value-added tax amount for each tax rate, total value-added tax, total payment including value-added tax.
– Signature of the seller, signature of the buyer (if any). Electronic invoices do not necessarily require digital signatures of the seller and buyer.
– Date of invoice issuance.
– Date of digital signing on the electronic invoice.
– Tax authority code for electronic invoices with a tax authority code.
– Fees and charges belonging to the State budget, trade discounts, promotions.
– Name and tax code of the organization receiving the invoice printing order for invoices printed by the tax authority.
– Writing, numbers, and currency shown on the invoice.
– Other content on the invoice.
– Content of the invoice for the sale of public assets.
– Value-added tax invoice also serves as a tax refund declaration form.
What can a household business request from the tax authorities?
Based on Article 13 of Decree 68/2026/ND-CP, which stipulates the rights and responsibilities of household businesses and individual businesses, the following applies:
– Household businesses and individual businesses have the right to request the tax authorities to provide guidance, answer questions, and assist with tax declaration, tax calculation, and tax payment.
– Household businesses and individual business owners have the rights of taxpayers as stipulated by tax management laws.
– Household businesses and individual business owners must fully and accurately declare their revenue generated from production and business activities to determine the amount of tax payable according to tax laws and are legally responsible for the content of their declarations.
– Household businesses and individual business owners must electronically notify the tax authorities of all account numbers opened at payment service providers and e-wallet numbers opened at intermediary payment service providers related to their production and business activities.
– Household businesses and individual business owners are responsible for using accounting books in accordance with accounting laws and the guidance of the Minister of Finance; and using invoices as prescribed.
– Household businesses and individual business owners are responsible for providing accounting books, invoices, sales management software, and related documents as requested by the tax authorities during tax audits.
– Household businesses and individual business owners residing in Vietnam who conduct business on e-commerce platforms are responsible for declaring and paying excise tax, environmental protection tax, resource tax, environmental protection fees, and other payments due to the state budget as managed by the tax authorities in accordance with tax laws, tax administration laws, and other relevant laws.
– Household businesses and individual business owners conducting business on e-commerce platforms are responsible for providing the e-commerce platform owner with complete and accurate information including tax identification numbers or personal identification numbers for Vietnamese citizens; passport numbers or identification information issued by competent foreign authorities for foreign citizens; and information and documents related to determining tax obligations, as well as mandatory information for sellers as stipulated by e-commerce laws.
Accordingly, business households have the right to request the tax authorities to provide guidance, answer questions, and assist with tax declaration, tax calculation, and tax payment.
