Scenario: Ms. Lan sells clothing online — hundreds of daily orders to retail customers, most never asking for invoices. She invoices only on request, keeping the rest “off the books”. A tax audit brings back-tax assessments and fines for incomplete invoicing. What do the rules say?
The principle: sales require invoices, even where buyers don’t take them
Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP on invoices and vouchers (effective 1 June 2025) requires: on selling goods or providing services, sellers must issue e-invoices to buyers — even where buyers don’t take them. Invoices are issued when ownership or usage rights transfer or services complete, and digitally signed by the next working day at latest. “No request, no invoice” is online sellers’ most common misconception: invoicing duties arise from the sale itself, not from buyer requests. Failing to invoice sales breaches invoice administrative rules and signals tax evasion.
Online household businesses: cash-register e-invoices
Decree 70/2025/ND-CP sets specific rules for household and individual businesses: those with VND 1 billion-plus annual revenue must use cash-register e-invoices connected to and transmitting data with tax authorities. For online selling’s profile (many small-value retail orders), cash-register invoices fit well: fast per-order issuance with automatic tax-data transmission. Below-threshold households must still issue e-invoices under general rules when selling — differing only in method. Returned or cancelled orders require no invoice (or adjustment and replacement invoices per rules) — but with clear vouchers and reconciliation; “customer returns” cannot erase realised revenue.
Consequences of incomplete invoicing
In Ms. Lan’s case, tax authorities cross-check bank flows, carrier and marketplace order data against issued invoices — gaps are off-book revenue. Consequences: back taxes (PIT/CIT, VAT) on uninvoiced revenue; administrative invoice fines (failing to invoice sales); heavier evasion penalties where elements are met; and daily late-payment interest. In practice, tax authorities are tightening e-commerce tax management — connecting bank, platform and carrier data — so uninvoiced online selling is increasingly detectable. Early compliance costs far less than later back taxes and fines.
Frequently asked questions
Retail buyers give no details — how to invoice?
E-invoices for non-taking retail buyers are issued with “buyer not taking invoice” or “buyer not providing information” per rules — still issued, still declared. Missing buyer details never justify skipping invoices.
Tiny online revenue (tens of millions per year) — invoices still required?
Yes — invoicing duties on sales do not depend on revenue scale. Scale affects only method (cash-register vs ordinary e-invoices) and tax duties (tax thresholds under tax laws).
Issuing invoices after an audit starts — fines avoided?
No. Belated invoicing after detection does not erase “failure to invoice timely” violations. Voluntary correction before tax inspection or detection mitigates — but once under audit, fines are hard to avoid.
This article has been quality-reviewed by the FLAW AI Legal Council.
