No Input Invoice: Must Household Businesses Issue Sales Invoices?

From June 1, 2025, invoice and document regulations will continue to be tightened under Decree 70/2025/ND-CP (amending Decree 123/2020/ND-CP). For household businesses, the following clarifies key issues:

1. Are Household Businesses Required to Keep Input Invoices?

According to Clause 4 Article 5 and Clause 2 Article 7 of Circular 40/2021/TT-BTC:

Household businesses paying taxes under the presumptive method (hộ khoán) are not required to follow accounting regulations and are not obligated to retain input invoices.

However, when using single-use invoices (issued per transaction), household businesses must still present invoices, documents, and contracts to prove the legality of the goods.

In addition, under the 2023 Law on Consumer Protection, sellers are responsible for providing truthful information about the origin of goods. Therefore, keeping input invoices is still a necessary preventive measure—especially during tax inspections or audits.

2. No Input Invoice: Must a Sales Invoice Be Issued?

Household businesses and individual business owners—regardless of whether they have input invoices—are still required to issue sales invoices when selling goods or providing services.

Legal basis:

• Clause 1, Article 90 of the Law on Tax Administration 2019: Sellers must issue e-invoices when selling goods or providing services, regardless of transaction value.

• Point a, Clause 3, Article 1 of Decree 70/2025/ND-CP: Invoices must be issued for all types of transactions: sales, donations, promotions, internal consumption, etc.

In other words, even if there is no input invoice, the seller (including household businesses) must issue a sales invoice when a transaction arises.

3. Prohibited Acts Regarding Invoices – Effective from June 1, 2025

According to Article 5 of Decree 123/2020/ND-CP (amended by Decree 70/2025/ND-CP), the following acts are prohibited:

For tax officials:

• Obstructing individuals or organizations in purchasing invoices.

• Covering up or facilitating the use of fake or illegal invoices.

• Taking bribes during invoice inspections.

For organizations and individuals in business:

• Forging or using fake or illegal invoices.

• Failing to transmit electronic invoice data to the tax authorities as required.

• Obstructing, insulting, or harming tax officers during inspections.

Household businesses, even without input invoices, are still obligated to issue sales invoices if transactions arise. Moreover, keeping full input and output invoices and complying with electronic data regulations are critical to reducing risk during tax inspections.

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Viet Australia Auditing Company is an independent auditing organization licensed and established in 2007 in the Socialist Republic of Vietnam.