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Business households do not have to
use electronic invoices in some cases. 

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According to Clause 1.16 of Decree
123-2020, amended by Decree 70-2025 

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of the NDCP, 

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Business households do not have to use
electronic invoices in the following cases. 

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terminate the tax code or be determined
not to be active at the registered address. 

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Temporarily suspend business or send a
document requesting a temporary 

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suspension of use of electronic invoices. 

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Converting from the declaration method
to the contract method or 

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paying tax at each occurrence. 

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Received notice from the tax authority
to stop using invoices to enforce tax debts. 

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Using invoices to sell street goods,
banned goods, counterfeit goods or goods 

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that infringe intellectual property rights. 

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Make fake electronic invoices to
appropriate money, be prosecuted or have 

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a written request from a competent authority. 

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Not eligible to do business in a
conditional industry or being handled for tax and invoice violations. 

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No longer meeting the conditions for
using electronic invoices from cash registers. 

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Being discovered to have evaded taxes
or used illegal electronic invoices. 

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Belonging to a very high risk according to the assessment of the tax authority.