Official Letter No. 3153/CT-NVT 2025 dated August 13, 2025, of the Tax Department regarding tax administration

Household businesses paying tax under the declaration method must comply with the accounting regime and useinvoices, and vouchers;

Household businesses paying tax under the presumptive method that use single invoices or operate in border markets, border-gate markets, or markets within border-gate economic zones in the territory of Vietnam must retain invoices, vouchers, contracts, and documents proving the legality of goods and services when requesting issuance or retail sale of invoices on a case-by-case basis, or present them upon request by competent state management authorities.

The tax authority recommends that household businesses keep input invoices and vouchers in order to provide them to competent authorities when requested, thereby ensuring the legitimate origin, source, and lawful ownership of goods and services in accordance with legal regulations.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn