Question:
Does my household business need to cease using electronic invoices after switching to the tax payment method on a per-occurrence basis?
Answer:
Pursuant to Clause 1, Article 16 of Decree No. 123/2020/ND-CP, as amended and supplemented by Clause 12, Article 1 of Decree No. 70/2025/ND-CP, the cases requiring cessation of electronic invoice usage are stipulated as follows:
(a) Enterprises, economic organizations, other organizations, household businesses, and individual business households whose tax identification numbers cease to be effective;
(b) Enterprises, economic organizations, other organizations, household businesses, and individual business households in respect of which the tax authority verifies and notifies that they are not operating at the registered address;
(c) Enterprises, economic organizations, other organizations, household businesses, and individual business households that temporarily suspend business operations; or that temporarily suspend the use of electronic invoices by submitting a written notification to the tax authority (using Form No. 01/ĐKTĐ-HĐĐT as set forth in Appendix IA issued together with Decree No. 70/2025/ND-CP); household businesses and individual business households that switch from the declaration method to the lump-sum tax method or the per-occurrence tax payment method pursuant to notification by the tax authority;
(d) Enterprises, economic organizations, other organizations, household businesses, and individual business households in respect of which the tax authority issues a notice of cessation of electronic invoice usage for the purpose of enforcing tax debt collection;
(đ) Cases involving the use of electronic invoices to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights, as detected and notified by the competent authority to the tax authority;
(e) Cases involving the issuance of electronic invoices for the purpose of fictitious sales of goods or provision of services with intent to misappropriate funds from organizations or individuals, as detected, prosecuted, and notified by the competent authority to the tax authority; or where the police, procuracy, or court issues a written request to the tax authority to cease the use of electronic invoices by the aforementioned organizations or individuals;
(g) Cases where the business registration authority or other competent state authority requires an enterprise to temporarily suspend conditional business lines or sectors upon discovery that the enterprise does not meet the statutory conditions for conducting such business, or where a competent authority detects violations of tax and invoicing laws and notifies the tax authority accordingly;
(h) Enterprises, economic organizations, other organizations, household businesses, and individual business households currently using electronic invoices initiated from cash registers that change their business lines or sectors, resulting in non-compliance with the conditions for using electronic invoices initiated from cash registers as prescribed in Clause 1, Article 11 of this Decree, whereupon the tax authority issues a notice requiring the taxpayer to cease using electronic invoices initiated from cash registers;
(i) During inspection or examination, where the tax authority determines that the taxpayer has engaged in tax evasion, or that the taxpayer was established for the purpose of trading in, purchasing, or using unlawful electronic invoices, or unlawfully using electronic invoices to evade tax as prescribed, the tax authority shall issue a notice of cessation of electronic invoice usage; the taxpayer shall be handled in accordance with the law pursuant to the procedures set forth in point c, Clause 2 of this Article;
(k) Where the taxpayer falls within the category of very high risk according to the taxpayer risk assessment level, the tax authority shall effect cessation of electronic invoice usage in accordance with point d, Clause 2, Article 16 of Decree No. 123/2020/ND-CP.
ó Accordingly, your household business, upon switching to the per-occurrence tax payment method, falls within one of the prescribed cases and shall cease using electronic invoices.
