Nguyễn Quang Việt, Head of the Điện Biên provincial Tax Department, said: Starting from June 1, household and individual businesses with annual revenue of VND 1 billion or more are required to use e-invoices generated from cash registers connected directly to the tax authority’s database, instead of the fixed tax method previously used. Currently, 444 registered households in the province have applied and are using e-invoices generated from cash registers. Additionally, from July 1, personal identification numbers (12-digit numbers on the citizen identification card) will replace tax codes for individuals and household businesses. Household businesses need to update their personal ID numbers in their tax registration files and e-invoice software to comply with the new regulation.

The Decree No.117/2025/NĐ-CP, effective from July 1, 2025, regulates the management of e-commerce platforms both domestic and international. The Decree No.174/2025/NĐ-CP, effective from July 1, 2025, to December 31, 2026, stipulates that business establishments (including household and individual businesses) calculating VAT using the percentage method will enjoy a 20% reduction in the applicable VAT rate when issuing invoices for goods and services eligible for VAT reduction.

Currently, many household businesses in the province, especially in remote and mountainous areas, face limitations in technology use, lack of devices (computers, smartphones), or have weak internet connections, making it difficult to use e-invoices. At the same time, awareness of the new tax policies remains limited, particularly among small and informal household businesses, leading to delays in information updates or errors in tax declarations. Most local household businesses operate on a small scale with weak financial capacity, so investing in cash register systems or e-invoice software poses financial pressure.

To ensure people are aware of and comply with the new tax regulations, the provincial Tax Department has been informing taxpayers through various forms such as: organizing training conferences, direct and online dialogues with taxpayers in communes and wards, especially in remote areas, to answer questions and provide specific guidance for household and individual businesses. In addition, open letters have been sent out, and information has been posted on the department’s website and social media platforms (Zalo, Facebook fanpage of the provincial tax authority) outlining the new policies and the benefits of e-invoices generated from cash registers. The provincial Tax Department has also helped taxpayers understand different models integrating e-invoice solutions suitable to their business reality, and the regulations on using personal identification numbers in place of tax codes.

Beyond communication efforts, the provincial Tax Department has implemented various support measures to facilitate household and individual businesses, especially during the digital transformation and new tax policy adoption. For example: providing instructional videos, direct support via hotline for managing and using e-invoices for each taxpayer; assisting in updating personal ID numbers before July 1, 2025, including step-by-step guidance via the tax department’s app and at local tax reception centers.

Household business owner Nguyễn Thị Thu Chiên (Đức Thành Bookstore), Residential Group No.8, Điện Biên Phủ ward, operates a retail business selling stationery and school supplies, with annual revenue over VND 1 billion. After being informed and guided on the new tax policy, she switched from the fixed tax method to tax declaration between June 1-30 and used 2,500 e-invoices generated from a cash register, with total revenue close to VND 330 million.

Similarly, Nguyễn Quốc Tùng (Măng Đen Café), Residential Group No.7, Điện Biên Phủ ward, who sells beverages and soft drinks, registered and switched from the fixed tax method to the tax declaration method in June 2025, using 1,930 e-invoices with total revenue of nearly VND 260 million.

Thanks to intensified communication and support from the provincial Tax Department, household and individual businesses have effectively implemented the new tax policies.