E-invoicing for household businesses: what to prepare so you're not caught off guard by the new regulations?

Alongside the elimination of presumptive tax, e-invoicing becomes a mandatory part of life for many household businesses starting in 2026. Many business owners are worried because when they hear "e-invoicing" or "cash registers connected to tax authorities," they don't clearly understand whether they're required to comply and what they need to prepare. This article untangles it step by step.

What is e-invoicing and why is it mandatory?

E-invoicing is an invoice that is created, sent, and stored electronically, and the data is connected to tax authorities. The goal is to ensure transparent actual revenue — the foundation of the declaration mechanism replacing presumptive tax.

A specific form is e-invoicing generated from cash registers: when you make a sale, the device (cash register/sales software) automatically issues an invoice and transmits data to tax authorities. This form applies to businesses in certain retail, food service, and direct consumer service sectors when they reach specified thresholds.

Who is required to use e-invoicing?

Generally, household businesses that reach the regulated revenue threshold (the mentioned benchmark is 1 billion VND/year and above, especially in retail, food service, and service industries) are required to use e-invoicing, and in many cases, invoices generated from cash registers.

Even when not yet mandatory, experts advise household businesses expecting to reach the threshold to register and get familiar early — so that when officially implemented, operations run smoothly without being caught unprepared.

Note: thresholds and mandatory subjects may be adjusted according to guidance documents; check current regulations with tax authorities.

Preparation checklist for transition (avoiding penalties)

Here are practical steps household businesses should take for a smooth transition:

1. Review revenue from last year and this year's projections to determine which group you belong to and whether you're required to use e-invoicing.
2. Inventory your stock at the time of transition — important if you calculate tax based on profit (revenue minus expenses).
3. Register to use e-invoicing and digital signatures; choose a suitable software provider.
4. Prepare accounting books appropriate to your scale (recording revenue, expenses, purchases and sales).
5. Update business registration and tax registration information if there are changes.
6. Open a separate bank account for business and declare it to tax authorities — separate from personal cash flow.
7. Get familiar with sales and declaration software before official implementation.

How to choose software and solutions?

• Take advantage of free packages in the initial phase: many providers and tax authorities collaborate to offer free software and invoice packages for household businesses during the transition period.
• Prioritize simple, easy-to-use solutions: user-friendly interface, quick invoice generation, automatic data synchronization to tax authorities, works on mobile phones.
• Check integration: sales software should be compatible with e-invoicing and revenue reporting, so you don't have to enter data twice.

Don't view e-invoicing only as a burden

Initially, the transition may cost time and money (equipment, software, learning how to use it). But long-term, a transparent sales - invoice - bookkeeping system brings real benefits:

• More accurate control of revenue, expenses, and inventory — better store management.
• Proof of cash flow when you need bank loans (instead of having to borrow from informal lenders).
• Reduced risk of penalties due to errors or delays.
• Creates a foundation for expansion or upgrading to an enterprise when large enough.

In other words, this is a step toward professionalizing your business — not just compliance.

Note: regulations on e-invoicing, subjects and timing of mandatory compliance are being rolled out and adjusted; check current information with tax authorities before implementation.

Need to know if your business is required to use e-invoicing and how to prepare? Ask [Sirifin's AI advisor](/vi/ai-advisor), or [schedule with a tax expert](/vi/advisors).

Content is informational and for financial education purposes, not tax or legal advice for specific cases.