Effective June 1, 2025, Vietnam requires small businesses with annual revenues exceeding 1 billion VND to implement electronic invoicing systems connected to cash registers. This initiative aims to enhance tax transaprency and streamline compliance. Targeteted sectors include retail, food and beverage, hospotality and personal services. The government is providing technical support and free services for up to 12 months to facilitate this transition.
As of June 1, 2025, Vietnam enforces a new regulation mandating that small businesses with annual revenues over 1 billion VND adopt electric invoicing systems integrated with their cash registers. This policy, outlines the Decree 70/2025/NĐ-CP, targets enterprises in sectors such as retail, food and beverages, hospitality and personal services.
The move aims to modernize tax collection, reduce evasion, and promote transaprency by shifting from manual invoicing to digital systems. Businesses meeting any of the following criteria are required to comply:
- Annual revenue exceeding 1 billion VND
- Use of cash registers at point of sale
- Operational scale meeting the highest thresolds for micro-enterprises in term of revenue or workforce.
To support this transition, tax authorities are collaborating with service providers to offer technical assistance and free services for periods ranging from 6 to 12 months. This support includes guidance on system setup, invoice inssuance, and tax filing.
In Ho Chi Minh city, effors are underway to ensure that all affected businesses implement the required systems by May 25, ahead of that national deadline. Authorities emphasize that this digital shift will not only enhance business credibility and access to broader markets.
Businesses are encouraged to consult with tax professionals or local tax offices to ensure compliance and to take advantage of available support services.