Fields must use electronic invoices from June 1, 2025

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

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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:

– Recognize invoices printed from cash registers connected to electronic data transfer with tax authorities;

– Digital signature is not required;

– Expenses for purchasing goods and services using invoices (or photocopying invoices or looking up information from the General Department of Taxation's Electronic Information Portal on invoices) initiated from a cash register are determined to be expenses with sufficient invoices and legal documents when determining tax obligations.

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

– Name, address, tax code of seller;

– Name, address, tax code/personal identification number/telephone number of the buyer as prescribed (if requested by the buyer);

– Name of goods, services, unit price, quantity, payment price. In case organizations and enterprises pay tax by the deduction method, they must clearly state the selling price excluding value added tax, value added tax rate, value added tax amount, total payment amount including value added tax;

– Time of invoice;

– Tax authority code or electronic data so that buyers can access and declare electronic invoice information generated from cash registers.

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:

  • Regular electronic invoice: Fully comply with current regulations of the Ministry of Finance on electronic invoices, helping businesses issue electronic invoices quickly, accurately and legally.
  • Electronic invoices generated from cash registers (POS):Easily issue electronic invoices from sales transactions at the point of sale when B-Invoice integrates with popular cash registers (POS) on the market.
  • Electronic ticket: Businesses can manage ticket sales and create electronic ticket invoices effectively.

Advantages of B-Invoice electronic invoice:

  • Diverse models, designed according to business needs
  • Easy integration and customization with Enterprise resource planning (ERP) system, accounting software,…
  • Easily search and retrieve original invoices, saving time and effort in management.
  • Supports digital signatures and digital signing methods
  • Security according to ISO 27001 standard, ensuring information security for businesses.
  • Store invoices for 10 years as required by law.
B-Invoice – Electronic invoice software integrated with POS machine recognized by General Department of Taxation 
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.

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