To safeguard legitimate rights, the General Department of Taxation has allowed business households with annual revenue below 500 million dong to use e-invoices and has called for resolving arising difficulties.

According to the tax authority, recent reports in some localities have indicated that small business households were being asked to stop using e-invoices, with threats of penalties. The tax authority stated that under Decree No. 70/2025/ND-CP and Decree No. 68/2026/ND-CP, only business households with annual revenue of 1 billion dong or more are required to adopt e-invoices. To ensure consistency, it has instructed provincial and municipal tax agencies not to require business households to stop using e-invoices if these e-invoices are used legally.
For notices or penalty decisions issued incorrectly at some local tax offices, authorities have been told to urgently review and withdraw or cancel them to protect taxpayers’ rights. The tax authority is compiling practical issues to report to competent authorities for regulatory improvements aimed at facilitating and encouraging transparency in small-scale business activities.
Hai Phong News