Hong Ha Stationery Company's store has pioneered the successful application of electronic invoices generated from cash registers, contributing to transparency in business operations and improving tax management efficiency.
The implementation of electronic invoices generated from cash registers according to Decree No. 70/2025/ND-CP of the Government: Amending and supplementing a number of articles of Decree No. 123/2020/ND-CP regulating invoices and documents is being actively responded to by business households in Hanoi .
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 transparent, fair, and modern business environment.
Currently, the Tax Department of Region I - the unit managing over 311,000 households and individuals doing business in Hanoi. The number of households and individuals doing business with a revenue of 1 billion VND/year that are required to use electronic invoices generated from cash registers is 4,979 households and individuals, accounting for 1.6% of the total number of households under management.
Before Decree No. 70/2025/ND-CP took effect, the tax authority actively implemented propaganda and support measures to help business households grasp and comply with the regulations. This work included organizing exchange and training sessions, establishing support teams in each locality to coordinate with technology solution providers, along with producing propaganda documents, images, and videos posted on many information channels. In the initial phase of implementing the decree, the tax authority prioritized propaganda and guidance, and did not impose penalties on unintentional violations. However, for acts of intentional non-compliance, the tax authority will handle them in accordance with the law.
Initial results show that the majority of business households have understood and agreed with the policy. As of June 11, 2025, 4,379 households and individuals were required to register to use electronic invoices generated from cash registers. In addition, 4,551 more business households, although not yet subject to the policy, have voluntarily participated, bringing the total number of households using it to nearly 9,000, reaching 180.1% of the assigned target.
Recently, there have been some opinions that the implementation of Decree No. 70/2025/ND-CP has caused many businesses in markets such as Ninh Hiep, Dong Xuan, Long Bien, La Phu, or commercial streets such as Hang Ngang, Hang Dao, etc. to stop doing business or operate at a low level. However, according to the tax authority, this opinion is not correct.
Statistics show that in May and June 2025, 2,961 business households ceased operations; of which only 263 households were required to use electronic invoices (accounting for 8.8% of the number of households that ceased operations and 5% of the total number of households that were required to use electronic invoices). Traditional and local markets in the city are still operating normally, with no mass business closures.
The tax industry affirms that tax policy will not change when implementing electronic invoices from cash registers. The goal of the policy is to accurately record actual revenue, ensuring fairness and transparency in the business environment.
Regarding the concern of being charged with past lump-sum tax if the actual revenue when using invoices is higher, the Tax Department of Region I said: According to the provisions of the Law on Tax Administration and Circular No. 40/2021/TT-BTC, lump-sum tax is determined based on data from the tax authority and the declaration of the business household. In case of revenue fluctuation exceeding 50% (increase or decrease), the business household can proactively request an adjustment of the tax rate and only calculate from the time of fluctuation onwards.
The Tax Department of Region I calls on business households to continue to fully and accurately grasp tax policies and properly and fully fulfill their obligations to the state budget. At the same time, it recommends that business households should request invoices when purchasing goods and services to ensure that the goods are eligible for circulation, have clear origins, and contribute to the implementation of the Government's policy on preventing counterfeit, fake, and poor-quality goods.
At a working session with the Hanoi Party Committee on June 16, 2025, General Secretary To Lam emphasized that the recent suspension of operations by some business households was mainly due to fear of counterfeit goods and goods of unknown origin, not due to the impact of tax policies.
HA (according to Vietnam+)
Source: https://baohaiduong.vn/hieu-dung-de-lam-dung-ve-ap-dung-hoa-don-dien-tu-414325.html
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