Accordingly, notably in Section 2 of Official Telegram No. 72/CĐ-CT, there is a provision stating that Circular No. 32/2025/TT-BTC replaces Circular No. 78/2021/TT-BTC dated September 17, 2021, issued by the Minister of Finance. Some key points to note, effective from June 1, 2025, are as follows:
(i) Personal Income Tax (PIT) Withholding Certificates:
As of June 1, 2025, organizations responsible for PIT withholding must cease using the electronic PIT withholding certificates issued under previous regulations and switch to using electronic PIT withholding certificates in accordance with the provisions of Decree No. 70/2025/NĐ-CP dated March 20, 2025, of the Government.
(ii) E-invoices generated from POS cash registers:
For business households and individual businesspersons:
Business households and individuals engaged in the sale of goods or provision of services directly to end consumers and subject to Clause 8, Article 1 of Decree No. 70/2025/NĐ-CP (which amends and supplements a number of articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020, on invoices and documents) shall apply POS-based e-invoices from the date the tax authority approves their registration, including cases where registration was made before June 1, 2025.
For enterprises:
Enterprises involved in selling goods and providing services directly to end consumers (e.g., shopping malls; supermarkets; retail businesses—excluding automobiles, motorbikes, and other motor vehicles; food and beverage services; restaurants; hotels; passenger transport services; direct support services for road transport; arts and entertainment; recreational services; cinema operations; and other personal services as classified under the Vietnam Standard Industrial Classification system) that have already registered to use e-invoices with or without tax codes issued by the tax authority before June 1, 2025, may opt to switch to POS-based e-invoices in accordance with Decree No. 70/2025/NĐ-CP or continue using the registered e-invoices.
