Which companies are required to use e-invoices generated from cash registers from June 01st 2025 in Vietnam

From June 1, 2025, some business entities are required to use e-invoices generated from cash registers. This is considered a new point in Decree 70/2025/ND – CP. So who are the subjects of compulsory use? Viet An tax agent will present this issue in the below article.

What is an e-invoice generated from a cash register?

E-invoices generated from cash registers are a modern form of invoice, helping tax authorities manage the revenue of business entities strictly. E-invoices generated from cash registers are often applied by retail businesses, food service businesses, shopping centers, supermarkets or convenience stores.

Features of e-invoices generated from cash registers:

• Automatically initiated when transactions of goods and services arise.
• There is no need to have the seller’s digital signature on the invoice but it can still be issued.
• The information inscribed on invoices generated from cash registers shall be transmitted directly to the tax authorities on a periodic basis.

Which companies are required to use e-invoices generated from cash registers from June 01^st 2025 in Vietnam

Decree No. 70/2025/ND-CP stipulates that the subjects required to use e-invoices generated from cash registers from June 1, 2025 include:

• Business households and individuals (named according to the provisions of Clause 1, Article 51 of the Law on Tax Administration No. 38/2019/QH14) have a turnover of this level greater than or equal to VND 1 billion or more.
• Business households and individuals as prescribed in Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 include business households and individuals that meet the following conditions:
  • Using a cash register.
  • Generating revenue and using input e-invoices with the tax authority’s code.
  • Meet the conditions related to revenue and employees and at the same time implement accounting regimes, implement tax payment according to the declaration method.
• Enterprises that provide goods and services directly to consumers include:
  • Shopping malls
  • Supermarket
  • Retail activities (except for automobiles, motorcycles, motorcycles and other engines).
  • Catering services, restaurants, hotels.
  • Passenger transportation services and direct support services for road transportation.
  • Cinemas, businesses in art, entertainment and entertainment services
  • Other personal services as prescribed in Vietnam’s economic sector.

According to current regulations, the use of e-invoices generated from cash registers for these subjects is not mandatory.

Principles for using e-invoices generated from cash registers connected to electronic data transfer with tax authorities

Companies that are required to use e-invoices generated from cash registers from 01/06/2025 need to ensure the following principles:

• Recognize invoices printed from cash registers with electronic data transfer with tax authorities
• Digital signatures are not required
• Expenses for the process of purchasing input goods and services (or copying invoices or looking up on the e-invoice page of the General Department of Taxation) on invoices originating from cash registers are determined as reasonable expenses when determining tax liability.

Fines for business households that fail to comply with regulations on the use of e-invoices generated from cash registers

According to Article 24 of Decree 125/2020/ND-CP and Clause 4, Article 7 of Decree 125/2020/ND-CP, business households that are required to use e-invoices generated from cash registers but do not register to use e-invoices generated from cash registers with data connection to tax authorities, depending on the nature of the  Violations subject to fines:

• A fine of between VND 2 million and VND 4 million shall be imposed for acts of making false invoices in accordance with the law on invoices in the trading of goods and services delivered to buyers or tax declarations.
• A fine of between VND 5 million and VND 10 million shall be imposed for acts of failing to issue invoices when selling goods and providing services to buyers in need as prescribed.
• For cases where business households have registered to use e-invoices generated from cash registers but do not have a connection, data is not transferred to the managing tax authority or have not fully used e-invoices generated from cash registers when selling goods, providing services, the fine may be from 2 million VND to 4 million VND.

In the article below, Viet An tax agent has provided full information related to those who are required to use e-invoices generated from cash registers from 01/06/2025. Hopefully, this article will help readers to comply with and promptly comply with the set regulations, avoid unnecessary fines.