I. Legal basic

• Decree 70/2025/ND-CP
• Decree 123/2020/ND-CP
• The Law on Tax Administration 2019

II. What is an electronic invoice generated from a cash register?

According to Point a, Clause 2, Article 1 of Decree No. 70/2025/ND-CP (which amends and supplements Point c, Clause 2, Article 3 of Decree No. 123/2020/ND-CP), the definition of electronic invoices (e-invoices) generated from cash registers is as follows:

Electronic invoices generated from cash registers (with electronic data connection to the tax authority) are invoices with a tax authority’s code, or electronic data that allow the buyer to access and declare information on the electronic invoice generated from the cash register, which is created by organizations or individuals selling goods or providing services from their cash register systems, with data transmitted to the tax authority in a standardized format. 

A cash register is a payment system comprising a synchronized electronic device or a system of multiple devices integrated through information technology solutions, with common functions such as calculating payments, storing sales transactions, and sales data (Clause 2, Article 1 of Decree No. 70/2025/NĐ-CP). 

Electronic invoices generated from cash registers have the following characteristics:

• Automatically generated upon each transaction of goods sale or service provision.
• No digital signature of the seller is required on the invoice.
• Invoice information is directly connected to the tax authority in real time or on a periodic basis.

III. Principles to be followed for electronic invoices generated from cash registers

Pursuant to Article 11 of Decree No. 123/2020/NĐ-CP, electronic invoices generated from cash registers must comply with the following principles:

• It must be identifiable as an invoice printed from a cash register connected to the tax authority.
• A digital signature is not required;
• Expenses using this type of invoice (a copy, or verified information from the General Department of Taxation’s electronic portal) shall be considered legitimate expenses when determining tax obligations.

IV. Subjects required to use electronic invoices generated from cash registers from June 1, 2025

According to the new regulations under Decree No. 70/2025/NĐ-CP, the subjects required to use electronic invoices generated from cash registers when selling goods or providing services from June 1, 2025, include:

– Household businesses and individual businesses as prescribed in Clause 1, Article 51 of the Law on Tax Administration No. 38/2019/QH14, with annual revenue of VND 1 billion or more.

– Household businesses and individual businesses as stipulated in Clause 2, Article 90 and Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14, including those that meet the following conditions: Use a cash register; determine revenue and use electronic invoices with codes issued by the tax authority; meet the requirements on revenue and number of employees, and concurrently implement the accounting regime and pay tax by declaration method.

– Enterprises engaged in the sale of goods and provision of services, including direct sales of goods and services to end consumers, include:

• Shopping centers, supermarkets, retail stores (excluding the trading of cars, motorcycles, motorbikes, and other motor vehicles);
• The sectors of food and beverage services, restaurants, and hotels;
• Passenger transportation services and services directly supporting road transportation;
• Art, entertainment, recreation services, and cinema activities;
• Other personal services as prescribed in the Vietnamese System of Economic Sectors. 

V. Contents of electronic invoices generated from cash registers

According to Clause 3, Article 11 of Decree No. 70/2025/ND-CP, The contents of electronic invoices generated from cash registers are specifically regulated as follows:

VI. Conclusion

From June 1, 2025, the use of electronic invoices generated from cash registers becomes mandatory for many organizations, business households, and individual businesses according to the provisions of Decree 70/2025/ND-CP. This is an important step forward in the digital transformation roadmap of the tax sector, contributing to transaction transparency, enhancing management efficiency, and preventing revenue loss for the budget.
Entities subject to mandatory compliance need to promptly review their business models, prepare technical infrastructure, and register to use the correct type of invoices as regulated, to avoid violations and operational disruptions. At the same time, full compliance with the content, format, and method of invoice data transmission is also a key factor to ensure the validity of invoices, serving proper tax declaration and finalization in accordance with legal regulations.

VII. About Us, Hankuk Law Firm

■ Hankuk Law Firm – Introduction

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