Decree No. 70/2025/ND-CP will come into effect on June 1, 2025. Accordingly, enterprises and organizations engaged in the sale of goods or provision of services—including direct sales and services to consumers (e.g., shopping centers; supermarkets; retail sales (excluding automobiles, motorcycles, and other motor vehicles); food and beverage; restaurants; hotels; passenger transportation services; services directly supporting road transport; art, entertainment and recreation activities; cinema operations; and other personal services as defined in the Vietnam Standard Industrial Classification)—are required to use e-invoices generated from cash registers connected and transmitting data electronically to the tax authority.
(This requirement was mentioned by ATA in the Legal Newsletter dated March 28, 2025. Readers may refer to the full content at the following link: https://ata-legal.com/nghi-dinh-70-2025-nd-cp-tang-cuong-quan-ly-cong-tac-xuat-hoa-don-chung-tu-doi-voi-nguoi-tieu-dung-ca-nhan).
Therefore, the tax authority will rely on the business line information recorded for enterprises and organizations on the official website https://tracuunnt.gdt.gov.vn to determine whether they are subject to the requirement of using e-invoices generated from cash registers.
Currently, through inspection, the tax authority has discovered that some enterprises and organizations are providing goods and services that do not match their registered business lines or main business lines. This situation creates difficulties in tax administration in general and in identifying entities subject to the cash register-based e-invoice regime in particular.
Recently, on April 26, 2025, the Sub-Department of Taxation of Area II under the Ho Chi Minh City Tax Department issued Official Dispatch No. 976/CCTKV02-CNTK (“Official Dispatch 976”), requesting all enterprises and organizations within Ho Chi Minh City to review and update their registered business lines. Specifically, Official Dispatch 976 calls for enterprises and organizations to promptly review the business lines they have registered and carry out necessary amendments in case there is a discrepancy between their actual business activities and those registered with the tax authority on https://tracuunnt.gdt.gov.vn.
Reviewing and updating registered business lines will help enterprises and organizations proactively identify and prepare the necessary elements to ensure compliance with the law, avoid violations, and mitigate systemic legal risks in their business operations.
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