In the context of digital transformation, the Vietnamese Government has issued regulations to modernize tax administration and increase transparency in business transactions. One important change is the mandatory use of 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, helping businesses and business households comply with regulations, avoid fines, and optimize business operations.
E-invoices generated from cash registers
🔍 Definition
Electronic invoices generated from cash registers are digital invoices with tax authority codes or electronic data, allowing buyers to access and declare information. Invoices are created directly from the seller's cash register 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?
- Cash register in this context is an electronic system that integrates many devices and information technology solutions, with the functions of calculating money, storing sales transactions, and managing sales data. This system must meet the requirements of connecting to the tax authority to transmit invoice data.
- Although it is called a “cash register”, in fact, businesses are not required to buy a traditional POS machine. Instead, sellers can use an electronic invoice software application on their phones, tablets or laptops, as long as the software can connect to transmit electronic data to the tax authority in real time. A cash register is actually a personal device or any device that meets the standards for connecting to transmit electronic data to the tax authority.
- Using data-connected sales invoice software instead of investing in machinery significantly reduces initial costs and is easy to deploy in small stores or businesses with limited space.
Applicable subjects and forms of punishment
🏢 Applicable subjects
Pursuant to Clause 8, Article 1, Decree 70 / 2025 / ND-CP July 20, 03:
“1. Hbusiness department, cBusiness entity according to regulationsspecified in Clause 1, Article 51coh mAnnual revenue from 01 billion VND or moreArticle 2, Clause 90, Article 3, Clause 91 of Tax Administration Law No. 38/2019/QH14 va businessfile coh coughactiongoods project, supplyservice hatch, inThere are goods for sale, supplydirect service to the consumerconsumer (shopping mall)yes;lovepoop;judgment l(except) cars, motorcycles, motorbikes and other vehiclesengineevil); eat tumortube;restaurant; customertransport serviceguest, ddirect support services for road transport, arts, entertainment and recreation servicesheymovie screening activities, entertainment servicesOther entities as prescribedabout the Systemeconomic(Vietnam) use hgo awaym-initialized electronloveElectronic data transfer connection with tax authorities."
According to this regulation, Business households and individuals with revenue of 1 billion VND/year 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 cash registers.
Applicable sectors include: retail of goods, food and beverage, accommodation services, health care, hairdressing, beauty, entertainment, passenger transport, etc. These are sectors with direct payment transactions with consumers, which are prone 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 businesses and enterprises being handled according to the provisions of the Law on Tax Administration and Decree 125/2020/ND-CP.
Whereby:
???? Fine from 4-8 million VND if not issuing electronic invoices according to regulations.
???? Penalties will be heavier if there are repeated violations, or if there is intentional failure to connect or transmit invoice data as required by the Tax Authority.
Tax authorities can conduct inspections, comparisons and determine revenue levels for tax calculation, causing significant damage to sellers if there are no transparent invoices and books.
Implementation process and application period
💡 Businesses and business households can follow the following process
➡️ Step 1: Contact an electronic invoice software provider recognized by the General Department of Taxation for advice on a package suitable for your business size.
➡️ Step 2: Register electronic invoice templates generated from cash registers on the General Department of Taxation's Information Portal (or through service providers) according to the following process:
- Taxpayers register and use form no. 01/DKTĐ-HĐĐT Appendix IA (Decree 123/2020/ND-CP)
- Case 1: Taxpayers using electronic invoices for the first time and are subject to applying electronic invoices with tax authority codes generated from cash registers must register through an organization providing electronic invoice services.
- Case 2: Taxpayers who have successfully registered to use electronic invoices and want to switch to using electronic invoices with tax authority codes generated from cash registers must change the information on registration to use electronic invoices through: Electronic invoice service provider or website https://hoadondientu.gdt.gov.vn.
➡️ Step 3: Officially deployed from June 01, 06, connecting and transmitting invoice data to tax authorities after each transaction.
📅 Validity period
From 01/06/2025, the use of e-invoices generated from cash registers becomes mandatory for 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 inspection.
The application of electronic invoices generated from cash registers under Decree 70/2025/ND-CP is an important step forward in modernizing tax management and increasing transparency in business transactions. For businesses and business households that are subject to this regulation, understanding and complying with this regulation is necessary to avoid penalties such as fines, tax assessments, or being placed on the high-risk list.
By implementing the right cash register systems and processes, businesses not only meet legal requirements but also improve operational efficiency, enhance customer experience, and expand business opportunities.