Official Dispatch 1038/CCTKV02-QLDN4 2025 regarding the application of e-invoices generated from cash registers

To: Distinguished Enterprises

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019, and its guiding documents;

Pursuant to the Law on Enterprises No. 59/2020/QH14 dated June 17, 2020, and its guiding documents;

The Government has recently promulgated Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing a number of articles of the Government's Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents. Accordingly, this Decree takes effect from June 1, 2025, and provides that Enterprises are required to use e-invoices generated from cash registers for “the sale of goods and provision of services, including those selling directly to consumers (shopping centers, supermarkets, retail stores (excluding automobiles, motorcycles, and other motor vehicles), food and beverage services, restaurants, hotels, passenger transportation services, direct support services for road transport, art, entertainment, recreation, cinema operations, and other personal services as defined in the Vietnamese Economic Sector System). On April 17, 2025, Regional II Tax Branch issued an Open Letter regarding the application of e-invoices generated from cash registers under the Government’s Decree No. 70/2025/ND-CP dated March 20, 2025, amending and supplementing Decree No. 123/2020/ND-CP, and sent it to enterprises in Ho Chi Minh City.

Based on the above-mentioned provisions, Regional II Tax Branch hereby informs enterprises of its support and promotion of the application of e-invoices generated from cash registers as follows:

- In case enterprises fall under the category required to apply e-invoices generated from cash registers under Decree No. 70/2025/ND-CP but have not yet possessed a cash register due to failure to meet conditions regarding information technology infrastructure and solutions for generating e-invoices from cash registers, the enterprises are requested to proactively contact e-invoice solution and transmission service providers for assistance and consultation regarding the solutions and information technology infrastructure for the use of e-invoices generated from cash registers (attached list hereof).

If there are any concerns regarding policies and laws on e-invoices generated from cash registers, enterprises may contact the designated support officer (as notified in the prior correspondence from the Tax Branch) or the Business Management and Support Division No. 4 at the following telephone number: 028-37702288 (extension 6804).

- In case there is a change in the actual business line (inconsistent with the registered business line under the Vietnamese Economic Sector System), resulting in the enterprises no longer being subject to the requirement to use e-invoices generated from cash registers under Decree No. 70/2025/ND-CP, the enterprises are requested to review and proactively adjust the actual business line in accordance with the Vietnamese Economic Sector System. On that basis, the Tax Branch will determine whether the enterprises are practically required to use e-invoices generated from cash registers.

From the date of issuance of this Official Dispatch, if the enterprise is practically required to use e-invoices generated from cash registers under Decree No. 70/2025/ND-CP but fails to implement the conversion, such act shall be considered a violation of regulations on use of invoices (failure to issue invoices upon the sale of goods or provision of services as required) and may be subject to administrative sanctions regarding business registration for violations of the law on taxes and invoices.

Regional II Tax Branch hereby informs the distinguished enterprises for compliance./.