Which household businesses and individual businesses must use e-invoices in Vietnam?

Household businesses and individual businesses that use e-invoices in Vietnam specified in Clause 2, Article 6 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), specifically as follows:

2. Household businesses and individual businesses that use e-invoices include:

a) A household business or individual business that pays tax according to the tax declaration method is required to issue e-invoices;

b) If a household business or individual business that pays fixed tax needs to issue invoices, tax authority shall provide it with e-invoices separately on an on-demand basis;

c) If a household business or individual business that declares taxes as they arise needs to issue invoices, tax authority shall provide it with e-invoices separately on an on-demand basis.

Best Regards!