Proposal to sell goods on the floor does not require electronic invoicing

The Ministry of Finance is collecting comments on a draft decree regulating electronic invoices and documents, which proposes some cases where electronic invoices are not required.

According to the draft, business households and individuals do not have to use electronic invoices when they are not subject to value added tax and do not have to pay personal income tax.

At the same time, this agency recommends that sellers through e-commerce platforms with payment functions, if the platform owner has deducted, declared and paid taxes on each transaction, do not have to issue electronic invoices. If the buyer requests, the floor owner must issue an electronic invoice and deliver it to the customer.

The draft also proposes not to apply electronic invoices from cash registers to selling goods or providing services on e-commerce or digital platforms.

Insurance agents or individuals doing business with insurance enterprises can enjoy a similar mechanism, when the enterprise has deducted taxes. Invoicing is only done when requested by the buyer.

Some specific financial transactions are also proposed to not be subject to electronic invoicing. For example, revenues from reinsurance activities such as reinsurance ceded, reinsurance ceded commissions, deposit transactions, certificates of deposit, securities, primary securities issuance, valuable papers, debt sales, foreign currency transactions and derivative products.

The draft references cases that do not have to use electronic invoices according to Decree 181/2025, such as internal consumption, transfer of assets within an enterprise or enterprise reorganization activities.

According to the Ministry of Finance, clearly defining cases where electronic invoices are not required is to ensure consistency with the law on value-added tax. This regulation also helps avoid incurring invoice obligations for unnecessary transactions, thereby reducing compliance costs for businesses and taxpayers.

Besides, the draft allows Create a consolidated electronic invoice at the end of the day In some cases of selling goods and services to individuals who do not need to receive invoices. This mechanism applies to fields with detailed transaction management software systems such as banking, securities, insurance, money transfer via e-wallets, parking, movie screening or postage, transportation for exchanges.

Some types of public transportation such as trains, buses and taxis with billing software are also allowed to issue total invoices at the end of the day if the management system has complete trip information and fares. Similarly, educational institutions with software to manage tuition and store electronic receipts can consolidate invoices at the end of the day if learners do not request separate invoices.

The draft also proposes that for business households with a revenue of 3 billion VND a year or less, transactions selling goods and services under 50,000 VND each time can be aggregated to create electronic invoices on a daily basis.

The seller is responsible for the accuracy, storage and provision of detailed summary tables when requested by state agencies. In case the buyer requests an invoice, the unit must issue an invoice and deliver it to the buyer.