However, VCCI argues that the 1 billion VND revenue threshold may be inconsistent with existing tax calculation benchmarks, which are currently set at 3 billion VND and 50 billion VND. Survey highlights challengesA VCCI survey conducted in June 2025 revealed persistent difficulties among household businesses earning over 1 billion VND. For businesses below that threshold, VCCI suggests enhancing tax monitoring using alternative data sources instead of requiring universal e-invoice compliance. He believes the 1 billion VND threshold is sensible. Raising the threshold may shrink e-invoice coverageDr. Tu warns that increasing the threshold to 3 billion VND could unintentionally exempt nearly all household businesses from e-invoicing.

Source: VietNamNet News December 27, 2025 04:07 UTC