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Tool · Tax

Does a Business Household Have to Use Invoices?

Enter the household's prior-year revenue and this year's cumulative revenue. The tool shows whether the household must use e-invoices (with a tax authority code, or generated from a cash register) and the registration deadline once the threshold is exceeded. It also shows VAT and PIT obligations under the new threshold.

Reference result

For reference under the regulations cited, checked 29 September 2026. Not a substitute for advice on a specific file.

From 01/01/2026 the current threshold is 1 billion VND per year (Decree 141/2026/NĐ-CP amending Decree 68/2026/NĐ-CP; Law 09/2026/QH16 removed the fixed 500 million threshold and delegated the matter to the Government).

Annual revenueInvoicesVAT and PIT
Not more than 1 billionNot mandatory, may be used voluntarilyNot payable
Over 1 billionE-invoices with a code, or generated from a cash register, are mandatoryDeclare and pay

Households whose prior-year revenue was over 1 billion: use e-invoices. Newly started households, or households whose prior-year revenue was not over 1 billion but whose cumulative revenue during the year exceeds 1 billion: register within 30 days from the last day of that tax period.

From 01/01/2026 business households no longer pay presumptive (lump-sum) tax and must self-declare (Resolution 198/2025/QH15).

Note: the 500 million threshold in the original version of Decree 68/2026 has been raised to 1 billion.

Legal basis

  1. Decree 68/2026/NĐ-CP on tax policy and tax administration for business households and individuals (effective 05/03/2026), Clause 5, Article 8 (invoices)
  2. Decree 141/2026/NĐ-CP issued 29/04/2026 amending Clause 5, Article 8 of Decree 68/2026/NĐ-CP — "annual revenue over 01 billion VND" requires an e-invoice with a code or generated from a cash register; register within 30 days from the last day of the tax period in which cumulative revenue exceeds 01 billion (cross-checked against the full text on xaydungchinhsach.chinhphu.vn)
  3. Decree 70/2025/NĐ-CP amending Decree 123/2020/NĐ-CP on invoices and documents (Clause 8, Article 1 — invoices generated from a cash register), referenced by Decree 141/2026/NĐ-CP
  4. Law No. 09/2026/QH16 (passed 24/04/2026) amending the Law on Personal Income Tax 109/2025 (Clause 1, Article 7) and the Law on Value-Added Tax 48/2024 (Clause 25, Article 5) — applicable from 01/01/2026
  5. Resolution 198/2025/QH15, Article 10 — abolishes the presumptive (lump-sum) method from 01/01/2026

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