Starting June 1, 2025, business households must register to use electronic invoices from cash registers. They must meet three criteria: annual revenue of over 1 billion VDN (38496.40 USD )., use computers, and meet the highest level of criteria for micro-enterprises. To register, businesses need to prepare technical equipment, register for a change in tax calculation method, and submit a tax declaration. The registration deadline is May 30, 2025. Tax authorities encourage applications.
Cash Register Invoices in Vietnam: 4 Steps for Business Households (Effective June 1, 2025)
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4 Essential Steps for Businesses to Register for Cash Register-Generated Invoices Starting June 1, 2025
Starting June 1, 2025, certain business households that sell directly to consumers must switch to using electronic invoices generated by their cash registers. This applies to businesses that meet any one of these three conditions:
- High Revenue: Households paying taxes in instalments with an annual revenue exceeding 1 billion VND (38496.40USD).
- Computer Users: Households that use computers in their operations.
- Larger Micro-Enterprises: Enterprises that qualify as micro-enterprises at the highest level (as defined by laws supporting small and medium-sized businesses) and are required to use the declaration method for accounting and tax payments.
This article will walk you through the necessary steps to transition to and register for these cash register-generated invoices starting June 1, 2025, along with some important things to keep in mind.
This article provides a how-to guide for business households on switching over to and registering for the use of invoices produced by cash registers, starting June 1, 2025, along with some important points to keep in mind.
1.1. Four Key Steps for Businesses Registering for Cash Register-Generated Invoices
After transitioning and registering to use invoices generated from your cash register, business households need to take care of four main tasks:
Get Your Technical Gear Ready
To use invoices generated from cash registers, you'll need a device connected to the internet. This could be:
- A smartphone or tablet
- A desktop computer
- A POS machine
- A dedicated cash register system.
If business households or individual businesses qualify for using electronic invoices directly from their cash registers but lack the necessary IT infrastructure and solutions, the tax authority should provide support and guidance to help them transition to this new system.
Sign up to use invoices that are produced by cash registers.
The last day to register is May 30, 2025.
You can register here: https://hoadondientu.gdt.gov.vn
For more information, see: The most recent guidelines on using electronic invoices from cash registers for newly established business households
Registering a change in how taxes are calculated
Because of this, if you want to change your tax calculation method, you must register by May 30, 2025, at the latest.
The registration form you'll need is Form 08-MST, as outlined in Circular 86/2024/TT-BTC, which is for switching from the lump-sum tax method to the declaration method.
* A lump-sum tax is a special way of taxation, based on a fixed amount, rather than on the real circumstance of the taxed entity.
Tax Declaration Information
Which form to use: You'll need to fill out Form 01/CNKD, as outlined in Circular 40/2021/TT-BTC, for your tax declaration.
When to submit your declaration:
- Monthly declarations: Make sure to submit your monthly tax declaration by the 20th of the month immediately following the month when the tax was incurred.
- Quarterly declarations: For quarterly declarations, the deadline is the last day of the first month after the end of the quarter in which the tax liability arose. The tax authorities actually recommend this option.
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