Updates on e-invoices generated from cash registers effective from June 1, 2025
by KMC Consulting Company Limited
On March 20, 2025, the Government issued Decree No. 70/2025/NĐ-CP amending and supplementing several articles of Decree No. 123/2020/NĐ-CP on invoices and documents. Notably, the decree introduces new provisions on e-invoices generated from cash registers, effective from June 1, 2025, as follows:
1. Addition of the Definition of E-Invoices Generated from Cash Registers
As prescribed in Point a, Clause 2, Article 1 of Decree No. 70/2025/NĐ-CP, supplementing Clause 2, Article 3 of Decree No. 123/2020/NĐ-CP:
E-invoices generated from cash registers that are connected and transmit electronic data to tax authorities (hereinafter referred to as “e-invoices generated from cash registers”) are invoices bearing a tax authority’s code or electronic data that allow buyers to retrieve and declare invoice information. These invoices are created by organizations or individuals selling goods or providing services via cash register systems, with data transmitted to tax authorities in accordance with the format specified in Article 12 of Decree No. 70/2025/NĐ-CP.
A cash register is a point-of-sale system comprising a synchronized electronic device or a system of multiple devices integrated through information technology solutions that performs common functions such as: calculating prices, storing transaction and sales data.
2. Entities Required to Use E-Invoices Generated from Cash Registers Connected to Tax Authorities
According to Clause 8, Article 1 of Decree No. 70/2025/NĐ-CP (amending and supplementing Article 11 of Decree No. 123/2020/NĐ-CP), the following entities are required to use such e-invoices:
– Business households and individuals with annual revenue of VND 1 billion or more as specified in Clause 1, Article 51; Clause 2, Article 90; and Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14.
– Enterprises engaged in the sale of goods and provision of services directly to end consumers, including:
- Shopping centers, supermarkets, and retail outlets (excluding automobiles, motorcycles, and other motor vehicles);
- Food and beverage establishments, restaurants, and hotels;
- Passenger transportation services and direct support services for road transport;
- Other personal services as defined by the Vietnamese Standard Industrial Classification system.
3. Principles for Using E-Invoices Generated from Cash Registers as of June 1, 2025
As stipulated in Clause 8, Article 1 of Decree No. 70/2025/NĐ-CP, amending Article 11 of Decree No. 123/2020/NĐ-CP, the principles include:
- Invoices printed from cash registers connected to the tax authority must be clearly identifiable;
- Digital signatures are not mandatory;
- Expenses for purchasing goods and services documented by e-invoices (including printed copies, scanned copies, or information retrieved from the General Department of Taxation’s e-portal) generated from cash registers shall be recognized as valid expenses with sufficient legal invoices and documents for tax purposes.
4. Contents of E-Invoices Generated from Cash Registers
An e-invoice generated from a cash register must contain the following information:
- Name, address, and tax identification number (TIN) of the seller;
- Name, address, TIN/personal identification number/phone number of the buyer, as required (if requested by the buyer);
- Description of goods/services, unit price, quantity, and payment amount. For enterprises declaring VAT under the credit method, the invoice must clearly state the pre-VAT selling price, VAT rate, VAT amount, and total amount payable including VAT;
- Date and time of invoice issuance;
- Tax authority’s code or electronic data enabling the buyer to retrieve and declare the e-invoice information.
The seller may send the e-invoice to the buyer via electronic means (SMS, email, or other formats), or provide a URL or QR code for the buyer to access and download the e-invoice.
5. Responsibilities of Tax Authorities Regarding E-Invoices Generated from Cash Registers
Clauses 39 and 40, Article 1 of Decree No. 70/2025/NĐ-CP specify the following responsibilities of tax authorities:
- Tax authorities, in collaboration with People’s Committees at all levels, shall review, categorize, and implement measures to promote the transition of taxpayers to e-invoices generated from cash registers.
- In cases where organizations, business households, or individuals subject to this requirement have not adopted cash registers due to lacking IT infrastructure or appropriate e-invoicing solutions, the tax authority shall devise support plans and notify the taxpayers to facilitate the transition.
- If taxpayers, despite receiving support and notification from tax authorities, fail to implement the use of e-invoices generated from cash registers, such failure shall be deemed a violation of invoice usage regulations. The tax authority shall report to the People’s Committee for directives to local departments and agencies to handle violations related to failure to issue invoices upon sale of goods or services, and to address business registration violations in accordance with tax and invoice regulations.
For more detailed information about this or related Tax Advisory, please don’t hesitate to contact us.
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