No penalties for business households in the initial period of implementing electronic invoices

In reality, implementing the use of electronic invoices generated from cash registers and tax declaration for households and individuals doing business with revenue of 1 billion VND/year does not change tax obligations, nor does it disrupt business operations.

Business households in Dong Xuan Market ( Hanoi ).

On the afternoon of June 17, the Tax Department of Region I (tax management in Hanoi and Hoa Binh province) said that in the initial phase of Decree No. 70/2025/ND-CP of the Government taking effect, many business households were still confused and unfamiliar with the new policies and new technologies.

Therefore, the tax authority has identified the priority task as disseminating, supporting, and guiding business households and individuals to implement the new policy, without raising the issue of handling or penalizing. However, in cases of intentional violations, the tax authority will handle them according to the provisions of the law.

The Tax Department of Region I also affirmed that the implementation of electronic invoices generated from cash registers according to Decree 70/2025/ND-CP is being actively responded to by business households in Hanoi.

In fact, this policy does not change tax obligations, nor does it disrupt business operations as some concerns. The tax sector has been accompanying and supporting businesses to understand correctly, implement correctly, and move towards a more transparent, fair, and modern business environment.

Up to now, in Hanoi, the Tax Department of Region I is managing taxes for more than 311,000 households and individuals doing business. Of which, the number of households and individuals doing business with a revenue of 1 billion VND or more, who are required to use electronic invoices generated from cash registers is 4,979 households and individuals doing business, accounting for only 1.6% of the number of households managed.

Before Decree No. 70/2025/ND-CP took effect, the Tax Authority actively and focused on implementing propaganda, support and companion solutions so that business households could understand and comply with legal policies.

Most business households have understood, agreed and used invoices according to regulations. As of June 11, 2025, in Hanoi, there were 4,379 households and business individuals subject to implementation who had registered to use electronic invoices generated from cash registers.

In addition, 4,551 business households, although not yet subject to implementation, voluntarily registered to use, contributing to creating transparency and publicity in tax declaration and payment. Thus, the total number of business households registered to use electronic invoices from cash registers reached nearly 9,000 households, exceeding the assigned target by 180%.

The Tax Department of Region I also said that recently, there have been opinions that the phenomenon of some households and individuals closing their businesses or selling at a low level at Ninh Hiep, Dong Xuan, Long Bien, La Phu markets or doing business on some commercial streets such as Hang Ngang and Hang Dao streets (mainly focusing on fabrics, clothes, hats, confectionery, personal items...) due to having to implement Decree 70/2025/ND-CP is not accurate.

According to the Tax Authority, the number of business households that temporarily suspended business in May and June was 2,961. Of these, only 263 were required to use invoices (accounting for 8.8% of households that suspended or ceased business and 5% of households that were required to use electronic invoices generated from cash registers). Traditional and local markets basically operated normally, with no major business suspensions.

The Tax Department of Region I affirmed that the tax policy for business households when implementing electronic invoices generated from cash registers remains unchanged. The implementation of Decree No. 70/2025/ND-CP does not affect the business activities of business households and individuals.

The application and implementation of electronic invoices generated from cash registers aims to ensure the fulfillment of tax obligations on actual revenue generated, creating a fair and transparent production and business environment.

In response to concerns from business households about the possibility of having to pay back the lump-sum tax for the previous period if the actual revenue when using invoices is higher, the Tax Department of Region I affirmed: According to the provisions of the Law on Tax Administration and Circular No. 40/2021/TT-BTC of the Ministry of Finance , the lump-sum tax is determined based on data from the tax authority combined with the declaration of the business household.

In case, during the year, there is a revenue fluctuation exceeding 50% (increase or decrease), the business household can proactively request an adjustment of the tax rate. The adjustment is only calculated from the time of fluctuation onwards.

According to Nhan Dan Newspaper

Source: https://baohoabinh.com.vn/274/202076/Chua-xu-phat-ho-kinh-doanh-tr111ng-thoi-gian-dau-trien-khai-hoa-don-dien-tu.htm