Bizzi

Fields must use electronic invoices from June 1, 2025

Dang Thi Ngoc Nhan

Fields must use electronic invoices from June 1, 2025

Decree 70/2025/ND-CP of the Government, effective from June 1, stipulates the subjects of use and content of electronic invoices generated from cash registers connected to transfer data to tax authorities. Join Bizzi to learn about the fields that must use electronic invoices from June 1, 2025!

Load Decree 70/2025/ND-CP takes effect from June 1, 2025. here!

Fields must use electronic invoices from June 1, 2025

Specifically, in Clause 8, Article 1 of Decree 70/2025/ND-CP (effective from June 1, 2025) amending Article 11 of Decree 123/2020/ND-CP, the fields that must use electronic invoices generated from cash registers connected to transfer data to tax authorities include:

(1) Business households and individuals doing business as prescribed in Clause 1, Article 51 with annual revenue of VND 1 billion or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration 2019 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorbikes and other motor vehicles)

(2) Food and drink; restaurant; hotel;

(3) Passenger transport services, direct support services for road transport, art services, entertainment, recreation, and cinema activities;

(4) Other personal services according to the regulations on the Vietnamese Economic Sector System).

Currently, according to Decree 123/2020/ND-CP, the use of electronic invoices generated from cash registers is not mandatory. However, from June 1, 2025, some entities such as business households, individual businesses with revenue from 1 billion VND/year, retail businesses and the fields of restaurants, hotels, transportation services, entertainment... will have to use electronic invoices generated from cash registers and connect data with tax authorities.

In addition, Decree 70/2025/ND-CP also clearly stipulates the content of electronic invoices generated from cash registers, including information about the seller, buyer, goods, services, payment value and tax authority code for information lookup.

Load Decree 123/2020/ND-CP here

Load Tax Administration Law 2019 here

Fields that must use electronic invoices

Read more:

Content of creating electronic invoices from cash register

Accordingly, Clause 2 and Clause 3, Article 11 of Decree 123/2020/ND-CP (amended by Clause 8, Article 1 of Decree 70/2025/ND-CP) stipulate the principles and contents of electronic invoices as follows:

* Electronic invoices generated from cash registers connected to electronic data transfer with tax authorities must ensure the following principles:

– Nhận biết được hóa đơn in từ máy tính tiền kết nối chuyển dữ liệu điện tử với cơ quan thuế;

– Không bắt buộc có chữ ký số;

– Khoản chi mua hàng hóa, dịch vụ sử dụng hóa đơn (hoặc sao chụp hóa đơn hoặc tra thông tin từ Cổng thông tin điện tử của Tổng cục Thuế về hóa đơn) được khởi tạo từ máy tính tiền được xác định là khoản chi có đủ hóa đơn, chứng từ hợp pháp khi xác định nghĩa vụ thuế.

* Electronic invoices generated from cash registers have the following contents:

– Tên, địa chỉ, mã số thuế người bán;

– Tên, địa chỉ, mã số thuế/số định danh cá nhân/số điện thoại của người mua theo quy định (nếu người mua yêu cầu);

– Tên hàng hóa, dịch vụ, đơn giá, số lượng, giá thanh toán. Trường hợp tổ chức, doanh nghiệp nộp thuế theo phương pháp khấu trừ phải ghi rõ nội dung giá bán chưa thuế giá trị gia tăng, thuế suất thuế giá trị gia tăng, tiền thuế giá trị gia tăng, tổng tiền thanh toán có thuế giá trị gia tăng;

– Thời điểm lập hóa đơn;

– Mã của cơ quan thuế hoặc dữ liệu điện tử để người mua có thể truy xuất, kê khai thông tin hóa đơn điện tử khởi tạo từ máy tính tiền.

The seller sends the electronic invoice to the buyer electronically (text message, email and other forms) or provides a link or QR code for the buyer to look up and download the electronic invoice.

B-Invoice – Electronic invoice solution integrated with POS

B-Invoice is the solution electronic invoice software Okay General Department of Taxation recognized, fully meeting the professional requirements as prescribed by law. In addition, B-Invoice also brings many outstanding benefits to businesses.

B-Invoice electronic invoice includes:

Advantages of B-Invoice electronic invoice:

B-Invoice – Electronic invoice software integrated with POS machine recognized by General Department of Taxation 

To choose the right e-invoice provider, businesses need to prioritize legality, security, good integration with accounting software, and reasonable costs. Based on the essential needs of the market, Bizzi has built and developed invoice processing software to support businesses, in which the first step is automatic invoice processing software to replace traditional checking and data entry solutions.

Since its launch, Bizzi has attracted customers from large-scale corporate enterprises in various fields such as: Grab, GS25, Circle K, Tiki, Guardian, Medicare, Pharmacity, to SMEs together with with more than 4,000 vendors using the platform daily. As of 10/2021, the total value of monthly invoices processed through Bizzi platform reaches more than 300 million USD.

Monitor Bizzi To quickly receive the latest information:

Exit mobile version