In the context of digital transformation, the Vietnamese government has issued regulations aimed at modernizing tax administration and enhancing transparency in business transactions. A significant change is the mandatory use of digital tools. e-invoices generated from cash registers theo Decree 70/2025/ND-CP, effective from June 1, 2025.
This article provides detailed information on the current situation, legal regulations, and implementation solutions to help businesses and household businesses comply with regulations, avoid penalties, and optimize business operations.
E-invoices generated from cash registers
🔍 Definition
Electronic invoices generated from point-of-sale systems are digital invoices with a tax authority code or electronic data, allowing buyers to access and declare information. The invoices are created directly from the seller's point-of-sale system, with data transmitted to the tax authority in the format specified in Article 12. Decree 70/2025/ND-CP.
🔍 What is a cash register?
- In this context, a point-of-sale (POS) system is an integrated electronic system comprising multiple devices and information technology solutions, with the functions of calculating prices, storing sales transactions, and managing sales data. This system must meet the requirement of connecting with the tax authorities to transmit invoice data.
- Despite the name "cash register," businesses are not actually required to purchase traditional POS machines. Instead, sellers can use electronic invoicing software applications on their phones, tablets, or laptops, as long as the software can connect and transmit electronic data to the tax authorities in real time. A cash register is essentially a personal device or any device that meets the standards for connecting and transmitting electronic data to the tax authorities.
- Using data-connected sales and invoicing software instead of investing in machinery significantly reduces initial costs and is easy to implement in small shops or businesses with limited space.
Applicable subjects and forms of penalties
🏢 Mandatory application
According to Clause 8, Article 1, Decree 70/2025/ND-CP July 20, 03:
1. Hbusiness department, cIndividuals conducting business according to regulationsas stipulated in Clause 1, Article 51 coh mAnnual revenue of 01 billion VND or moreClause 2, Article 90, and Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 va businessfile ccoughactivity bgoods, supplyservice hamlet, withinIt sells goods, provides...direct service to the consumerconsumer (shopping center)ại; silovei; bjudgment lẻ (except cars, motorcycles, scooters and vehicles with...engineevil); eating tumorspipe; tuberestaurant; customerfriend; transportation servicepassengers, dServices directly supporting road transport, arts services, entertainment, recreation.Oh, cough!film screening activities, service activitiesother individuals according to regulationsDefinition of the Systemeconomic sector(Vietnam) uses hSend the invoice.initialized from mcomputerElectronic data transfer connection with the tax authorities."
According to this regulation, Household businesses and individual businesses with annual revenue of 1 billion VND or more., and Businesses operating in the field of selling goods and providing services directly to consumers.It is mandatory to use electronic invoices generated from the cash register.
The applicable sectors include: retail goods, food and beverages, accommodation services, healthcare, hairdressing, beauty services, entertainment, passenger transport, etc. These are industries with direct payment transactions with consumers, making them susceptible to tax fraud if not closely monitored.
⚠️ Penalty
Failure to comply with regulations on the use of electronic invoices from cash registers may result in penalties for household businesses and enterprises according to the provisions of the Tax Administration Law and Decree 125/2020/ND-CP.
Whereby:
???? A fine of 4-8 million VND will be imposed for failing to issue electronic invoices as required.
???? Penalties are heavier for repeated violations, or for intentionally failing to connect or transmit invoice data as required by the Tax Authority.
Tax authorities can conduct inspections, cross-checks, and determine revenue levels for tax calculation, causing significant losses to sellers if they lack invoices and transparent accounting records.
Implementation procedures and deadlines
💡 Businesses and household businesses can follow the following procedure.
➡️ Step 1: Contact a provider of electronic invoicing software recognized by the General Department of Taxation for advice on a package suitable for your business scale.
➡️ Step 2: Register for electronic invoice templates generated from cash registers on the General Department of Taxation's portal (or through a service provider) following this procedure:
- Taxpayers register and use the form number. 01/DKTD-HDDT Appendix IA (Decree 123/2020/ND-CP)
- Case 1: Taxpayers using e-invoices for the first time and who are eligible for e-invoices with a tax authority code generated from a cash register must register through an e-invoice service provider.
- Case 2: If a taxpayer has successfully registered to use e-invoices and wishes to switch to using e-invoices with tax authority codes generated from cash registers, they should update their e-invoice registration information through: the e-invoice service provider or the website https://hoadondientu.gdt.gov.vn.
➡️ Step 3: Officially launched on June 1st, 2025, the system will connect and transmit invoice data to the tax authorities after each transaction.
📅 Validity Period
From June 1st, 2025, the use e-invoices generated from cash registers It becomes mandatory for the subjects specified in Decree 70/2025/ND-CP.
Failure to comply with the above regulations before this time will expose businesses to compliance risks when the Tax Authority conducts an audit.
The implementation of electronic invoices generated from cash registers, as stipulated in Decree 70/2025/ND-CP, is a significant step in modernizing tax management and enhancing transparency in business transactions. For businesses and household businesses subject to this requirement, understanding and complying with this regulation is essential to avoid penalties such as fines, tax assessments, or being placed on a high-risk list.
By implementing appropriate point-of-sale systems and processes, businesses can not only meet legal requirements but also improve operational efficiency, enhance customer experience, and expand business opportunities.