Short answer: E-invoices generated from cash registers connected to the tax authority are expanding quickly across retail, food and beverage and services sold directly to end consumers. Unlike ordinary e-invoices issued in end-of-day batches, a cash-register invoice is created at the point of sale and its data flows to the tax authority in real time — businesses and household traders in the mandatory scope no longer have room for discretionary invoicing.
Mandatory categories and the expansion path
Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP (effective 01/6/2025) extends mandatory cash-register e-invoicing to groups selling goods and services directly to consumers — retail, restaurants, food and beverage, supermarkets — and to household businesses meeting prescribed revenue thresholds. Household-business tax administration tightens further under the Tax Administration Law 108/2025/QH15, with provisions on invoices and household-business management taking early effect from 01/01/2026. Businesses must test their own trade line and revenue against the mandatory catalogue at each point in time instead of relying on word of mouth, because mistiming conversion creates invoice-sanction risk in the transition window.
Cost, data monitoring and sanctions
Conversion cost covers a cash register or compatible sales software, connectivity and digital signature, plus counter-staff training — a real investment for a small household business, but far below the risk of assessed revenue and penalties when the tax authority cross-checks data from suppliers, e-commerce platforms and banks. On monitoring, the mechanism’s essence is that point-of-sale invoice data transmits to the tax system, exposing gaps between actual revenue and declarations; businesses should treat it as a driver to standardise sales process and end-of-day reconciliation, not extra paperwork. Failing to convert on time or using non-compliant invoices draws administrative sanctions on invoices and tax, plus the risk of assessed tax for periods lacking reliable data.
Conversion preparation
- Test trade line and revenue against the mandatory catalogue in Decree 70/2025 and local tax guidance.
- Choose a cash-register or sales-software solution with accepted tax-authority connectivity.
- Train counter staff: every transaction through the register, no off-system sales.
- Run end-of-day reconciliation across register data, inventory and cash flow.
Frequently asked questions
Who must use cash-register e-invoices?
Organisations, households and individuals selling goods and services directly to consumers within the catalogue of Decree 70/2025 amending Decree 123/2020 — typically retail, food and beverage, restaurants, supermarkets — and household businesses meeting prescribed revenue thresholds. Categories and timing must be checked against the instruments and tax guidance at conversion time.
What does the system investment cost?
Hardware or compatible sales software, data connectivity, digital signature and operations training; the amount depends on outlet scale and solution provider. Low-cost software options on phones and tablets exist for household businesses — compliance cost is generally far below the assessed-revenue and penalty risk of lacking reliable sales data.
How do tax authorities monitor real-time sales data?
Cash-register invoice data transmits to the tax system at the point of sale; the authority cross-checks it against declarations and data from e-commerce platforms, suppliers and bank payments to detect revenue gaps. It is data-based supervision, so off-system sales leave clear discrepancy traces.
What sanctions apply for not converting?
Using non-compliant invoices or failing to convert when in the mandatory scope draws administrative sanctions on invoices and tax under the current frame, plus the larger risk of assessed revenue and back taxes for periods without reliable data. Converting early under local tax guidance reduces both risks.
This article has been quality-reviewed by the FLAW AI Legal Council