Vietnam tax authority issues guidance on e‑invoicing for small businesses

On 23 July the General Department of Taxation (Vietnam) issued Circular No. 5131/CT‑CS in response to a request from the Nghệ An provincial tax office. The circular clarifies that households and individual businesses with annual revenue of up to 1 billion VND may register to use electronic invoices that carry a tax‑authority code or are generated by cash registers linked to the tax authority.

The guidance cites Decree 141/2026 (effective 1 January 2026) and Decree 254/2026 (effective 1 July 2026), outlining that entities with revenue below the 1‑billion‑VND threshold are not required to receive coded e‑invoices per transaction; they may opt for coded e‑invoices if they wish. Businesses with revenue above the threshold must use coded e‑invoices or cash‑register‑linked invoices.