Inventive Legal LLC - Investment Consulting Firm

Accounting and Taxation

Accounting and Taxation Services

Accounting and Taxation Services

Strategic Accounting and Smart Tax Solutions

Official Telegram No. 72/CĐ-CT of the Tax Department regarding the implementation of POS-based e-invoices applied for the business household

Official Telegram No. 72/CĐ-CT of the Tax Department regarding the implementation of POS-based e-invoices applied for the business household

Effective June 1, 2025, Circular No. 32/2025/TT-BTC replaces Circular No. 78/2021/TT-BTC as per Official Telegram No. 72/CĐ-CT. PIT withholding organizations must discontinue previously issued electronic PIT withholding certificates and adopt those compliant with Decree No. 70/2025/NĐ-CP. Business households and individuals selling directly to consumers must use POS-based e-invoices from the date of tax authority approval, even if registered before June 1, 2025. Enterprises in consumer-facing sectors may choose to switch to POS-based e-invoices or continue with previously registered formats.

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