E-Invoicing for Household Businesses Selling Through E-Commerce Platforms in 2026

The introduction of tax withholding, declaration, and remittance by e-commerce platforms on behalf of sellers has raised important questions regarding the invoicing obligations of household businesses. As sales revenue fluctuates and new regulations governing e-invoices for household businesses take effect, sellers must determine when e-invoicing is mandatory and whether their obligations remain unchanged when platforms have already fulfilled tax obligations on their behalf.

This article examines the regulatory requirements for e-invoices for household businesses selling through e-commerce platforms, including applicable entities, cases where platforms remit taxes on behalf of sellers, requirements for tax authority-coded e-invoices, and potential penalties for non-compliance.

 

1. Legal Framework for E-Invoices for Vietnam Household Businesses in 2026

The issuance and use of e-invoices by household businesses in 2026 are governed by various legal instruments covering tax administration, invoicing, and administrative penalties. The key regulations include:

As these regulations were issued and took effect at different times, household businesses must identify the provisions applicable at the time of each transaction to ensure compliance with their invoicing obligations.

 

2. Categories of Household Businesses Subject to E-Invoicing Requirements

E-invoicing obligations vary among household businesses and individual business operators. The applicable invoice type and mandatory requirements depend on annual revenue, the commencement of business operations, and the nature of transactions. Decree No. 254/2026/ND-CP identifies the categories of entities subject to e-invoicing requirements, while Decree No. 68/2026/ND-CP and Decree No. 141/2026/ND-CP establish and revise the revenue-related criteria applicable to household businesses and individual business operators.

The following categories clarify when e-invoices for household businesses become mandatory, which invoice types apply, and when registration is required.

2.1. Household Businesses with Annual Revenue Exceeding VND 1 Billion

Household businesses and individual business operators with annual revenue exceeding VND 1 billion are required to use either tax authority-coded e-invoices or e-invoices generated from cash registers connected to the tax authority's data system. This requirement is stipulated in Clause 5, Article 8 of Decree No. 68/2026/ND-CP, as amended by Decree No. 141/2026/ND-CP, and is further provided for under Point (d), Clause 1, Article 6 of Decree No. 254/2026/ND-CP.

Where a household business or individual business operator operates multiple business locations, the same tax identification number must be used across all locations, with the relevant business location code specified on each invoice as required by law.

2.2. Newly Established Household Businesses or Those Exceeding the VND 1 Billion Revenue Threshold

Newly established household businesses and individual business operators, as well as those whose annual revenue did not exceed VND 1 billion in the preceding year but whose cumulative revenue exceeds VND 1 billion during the current tax year, are required to register for e-invoicing.

In both cases, e-invoice registration must be completed within 30 days from the last day of the tax period in which cumulative revenue exceeds VND 1 billion. This requirement is set out in Clause 5, Article 8 of Decree No. 68/2026/ND-CP, as amended and supplemented by Decree No. 141/2026/ND-CP.

For household businesses selling through e-commerce platforms, rapid revenue growth during the year may trigger mandatory e-invoicing obligations before year-end. Sellers should therefore monitor cumulative revenue for each tax period to identify when the threshold is exceeded and ensure registration is completed within the prescribed timeframe.

2.3. Household Businesses Below the Revenue Threshold and Individual Business Operators Without Household Business Registration

Household businesses and individual business operators with annual revenue of VND 1 billion or less are not required to use e-invoices solely on the basis of their revenue. However, revenue is not the only criterion determining invoicing obligations. Under Article 6 of Decree No. 254/2026/ND-CP, e-invoicing remains mandatory in certain circumstances, including transactions involving assets subject to ownership or usage rights registration and cases requiring the use of cash register-generated e-invoices.

Where mandatory requirements do not apply, household businesses and individual business operators may voluntarily register to use tax authority-coded e-invoices or e-invoices generated from cash registers connected to the tax authority's data system.

Individual business operators who have not registered as household businesses may also be eligible to register for and use e-invoices for household businesses, provided they satisfy the applicable regulatory requirements.

2.4. Household Businesses with Aggregated Revenue Across Multiple Sales Channels

The VND 1 billion threshold is determined based on total business revenue rather than revenue generated through each individual sales platform. Sellers operating across multiple channels must therefore monitor their aggregate revenue. Household businesses selling through social media, their own websites, or international marketplaces such as Amazon and Etsy must consolidate revenue across these channels to determine their e-invoicing obligations.

For household businesses operating multiple business locations, a single tax identification number must be used across all locations, with the relevant business location code included on invoices as required by law.

Centralized revenue tracking across all sales channels enables sellers to identify when mandatory e-invoicing obligations arise, particularly where revenue grows rapidly or is distributed across multiple e-commerce platforms and other sales channels.

3. Does Marketplace Tax Remittance Exempt Household Businesses from E-Invoicing Obligations?

In March 2026, the Ministry of Finance's draft decree on e-invoicing proposed an exemption from invoice issuance requirements for household businesses selling through e-commerce platforms with integrated payment functions, where the platforms had already withheld and remitted taxes on their behalf. Under the proposal, platforms would issue invoices upon buyers' requests.

However, in its response to a petition dated September 26, 2026, the Tax Department confirmed that existing regulations continued to require household businesses with annual revenue exceeding VND 1 billion to use e-invoices. The tax authority also indicated that it was reviewing potential solutions for submission to the competent authorities. Accordingly, until an amended regulation takes effect, sellers must comply with the existing requirements and should not assume that marketplace tax withholding, declaration, and remittance automatically exempt them from issuing invoices.

3.1. Tax Remittance and Invoice Issuance Are Separate Legal Obligations

Tax withholding, declaration, and remittance by e-commerce platforms do not replace sellers' obligations to issue e-invoices for household businesses where mandatory e-invoicing requirements apply. According to the Tax and Customs Magazine under the Ministry of Finance, a representative of the Tax Policy and International Taxation Division confirmed that these obligations must be fulfilled independently:

Therefore, tax withholding, declaration, and remittance by an e-commerce platform do not automatically exempt sellers from e-invoicing obligations. E-invoice data and marketplace records of tax withholding, declaration, and remittance are subject to separate regulatory requirements.

3.2. Sellers May Authorize E-Commerce Platforms to Issue Invoices on Their Behalf

Circular No. 91/2026/TT-BTC permits sellers to authorize eligible third parties, potentially including e-commerce platforms, to issue e-invoices on their behalf. Such authorization must be documented in writing and reported to the tax authority in accordance with applicable regulations. The respective responsibilities are outlined below:

For sellers operating through e-commerce platforms, this arrangement may reduce the administrative workload associated with invoice issuance. However, sellers should first confirm whether each platform supports authorized invoice issuance and clarify the scope of services available before adopting this arrangement.

 

4. Penalties for Failure to Issue Invoices

Failure to issue invoices is subject to administrative penalties under Decree No. 310/2025/ND-CP, effective January 16, 2026. Under the decree, penalties imposed on household businesses and individual business operators are equivalent to half those applicable to organizations. The specific penalty ranges are outlined below:

E-commerce sellers may process dozens of orders daily. Consequently, even a few days of delay in registering for e-invoicing, where registration is mandatory, could result in a substantial number of unissued invoices and potentially expose household businesses to the highest penalty bracket. To mitigate this risk, sellers should establish a structured invoicing process rather than handling invoice issuance manually on an order-by-order basis.

Read more: Handling E-Invoice Errors Under the New 2026 Regulations

 

Compliance with E-Invoices for Household Businesses Starts with Revenue Data

The obligation to use e-invoices for household businesses is determined by revenue and the applicable circumstances, rather than by whether an e-commerce marketplace withholds, declares, and remits tax on behalf of the seller. Accordingly, managing and reconciling revenue across sales channels provides the foundation for determining the appropriate obligations and establishing an effective invoicing process.

Sliner supports Amazon and Etsy sellers in reviewing multichannel revenue data and standardizing accounting and invoicing processes based on their specific business models. In combination with Genbook, Sliner's accounting technology partner, businesses can consolidate sales data, reconcile revenue against actual cash receipts, and monitor associated fees. GenInvoice supports order data synchronization, batch preparation and issuance of e-invoices, connecting transaction data with the invoice processing workflow.

Learn more about Accounting Automation or contact Sliner for a solution tailored to your business model.