A lot of business transaction with the individual business – from purchase raw materials, hire workers, to hire the services backend. However, when examining the evidence from early on, not less accounting startled for business only bill of sale, no line vat (VAT), which leads to non-tax-deductible, are at risk for type cost. This makes many business questions: Business can be VAT invoice no? Can retrieve the invoice valid input from business or not? And material can be applied electronic invoice for the transaction of the business?
The article below will, in-depth analysis, update the latest regulations to 2025, at the same time suggesting the right solution, navigate to the deployment of electronic invoices by the rules, easy to manage.
1. Why businesses interested VAT invoice of business?
In many situations, businesses choose to purchase goods and services from business households and individuals because of its low cost, versatility, ease of deal, particularly in the sectors such as transport, construction, labor, time, service, or supply for domestic goods retail. However, other businesses, the business often not be VAT invoice made:
- Not be able to deduct input VAT
- Do not count the cost valid when the tax settlement
- The risk of removal costs, arrears and penalty
Therefore, many businesses – especially business are construction solutions electronic invoice – very interested in: - business can export VAT invoice not? If not then have to handle how to just law, while ensuring costs are recorded?
Distinguish: VAT invoice is what? Bill of sale what other VAT invoice?
Ago when it comes to business there is a VAT invoice, no need to distinguish:
- Invoice value-added (VAT invoice) is the bill apply to the organizations and enterprises of VAT declaration according to the method of deduction. On this bill has the full line:
- Price is not tax
- VAT (5%, 8%, 10%)
- Tax amount
- Total payment
- Sales invoice is the invoice no line VAT is generally applied for the tax payers under the direct method or exchange, in which there business.
So, if the voucher that you get from business no VAT line, then that is not a VAT invoice, which is just bill of sale, business will not be deducted input VAT when using this type of this bill.
2. Business can be VAT invoice not?
Answer the question: What business can be VAT invoice not?
The answer is: in the majority of cases – NOT. The reason is because businesses are not eligible to declare the VAT according to the method of deduction, which is the condition required to issue a VAT invoice.
Legal grounds:
- According to Article 5 of circular 78/2021/TT-BTC, applies a VAT invoice (VAT invoice) is: “The payer of value added tax according to the method of deduction under the provisions of the tax law.”
- Also according to the Decree 123/2020/ND-CP, business belongs to the group using bill of sale – not a VAT invoice.
Reasons are not eligible for tax deduction:
- Not organized by business model
- No system of bookkeeping standards
- Not incurring the cost of input VAT invoices are to deduction
- Pay tax according to the method of exchange or directly on the revenue
So that business is not a VAT invoice, which will only be the bill of sale (whether paper or electronic).
Are there exceptions? When business is VAT invoice?
In theory, still there are exceptions, but very rare. Business may be allowed to apply the method of deduction of VAT if:
- Have voluntary registration of VAT declaration according to the method of deduction
- Meet the conditions of revenues (over 3 billion/year), use the top menu to have more tax
- Perform accounting, invoice vouchers full
- There are proposals to tax authorities and approved
However, this process is quite complicated, the General department of Taxation only encourage business models applied, rather than encourage business apply the method of deduction. So, the number of business are allowed to export VAT invoice very little.
Statistical fact: According to the data of the tax year 2024, only about 1.6% black business across the country have registered tax declaration according to the method of deduction is allowed to use a VAT invoice.
If there is no VAT invoice, bill of they be accepted?
Can still be accepted, if it is:
- Bill of sale electronic code (with validation code of the tax authority)
- Be released right circular 78/2021/TT-BTC
- Full information: sellers, buyers, tax code, commodity, value, digital signature
- In accordance with the contract, receipt
However:
- Non-deductible input tax from bill of sale this
- Business can still accounting for expenses valid if the certificate is from the suit, there are grounds for real trading
Important note:
- Never use a VAT invoice in whose name the business if they do not qualify – this is the act of buying and selling bills, dealt with severe punishment according to the Law on tax Administration.
- If you want to be tax deductible VAT should only receive a VAT invoice from the business (not business).
Accounting business need to do when working with big business?
- Before signing, please check the tax code, the type of invoice that business can release
- If they only have bill of sale, to determine the advance will not be deducted COCK
- Need to ensure that bills are set valid digital signature, the code of the tax authority (if the bill electronic)
- Hosted proven record of real transactions, such as contracts, warehouse, receipt, transfer payment
In summary, in the majority of cases, the business is not VAT invoice can be issued, because they are not subject to tax declaration according to the method of deduction. Getting bills from pussy can only serve the purpose of accounting for expenses (if eligible), do not serve the purpose of deduction of VAT.
Therefore, accounting, business leaders need to clearly define the type of the seller, to avoid being type of cost or tax arrears, at the same time find the optimal solution to manage your bills early on – especially in the context of implementing electronic invoicing nationwide.
3. Solution for the business need to get VAT invoice purchases from business
In fact, though the business is not VAT invoice can be issued, but the business can still handle flexible to ensure valid input, the optimal cost. Here are 3 common solutions, practical, that business should consider.
May require business transformation of business
One of the solutions for sustainable, legitimate is to encourage business to convert into business. This brings many benefits
- New businesses can sign up for tax declaration according to the method of deduction
- Can issue VAT invoices, electronic, help partner (i.e. your business) tax-deductible VAT
- Procedures more transparent, easy to control cash flow and costs
Convert how?
- According to the Decree 01/2021/ND-CP, businesses can transition to a private business or LIMITED liability company member, depending on conditions.
- The conversion is not too complicated, especially when you have the tax code, revenue stability, using the electronic invoice of sale. Meanwhile, the level up business help legitimize the entire transaction.
Ask for business invoice issuance of electronic sales have complete information
Even when big business can't export VAT invoice, they still allowed to use electronic bills of sale, circular 78/2021/TT-BTC. Advantages of electronic invoicing sales:
- Have a tax code for the seller, the buyer
- Can lookup and check the validity easily through the portal of the General department of Taxation
- Easy to manage than paper invoices traditional
- Help your business demonstrate the legitimacy of the cost
Note: When you receive electronic bills from business, need to check:
- Name of goods, quantity, unit price clear
- Unit sales have tax code valid
- Bill has a code of the tax authority (if the invoice has code)
Avoid risks when intentionally “incorporated” the cost from invoice not qualified
Some businesses have psychological “deal” when there is no VAT invoice from the business by:
- Buy VAT invoice off from other units
- Thanks to party Tuesday standing name household bills
- Recorded cost is not the right time
These are violations serious tax regulations, which may lead to consequences such as:
- Eliminated the entire cost recorded by bill invalid
- Non-deductible input VAT
- Is tax arrears + penalty of administrative violations, even prosecuted for criminal frauds, big
Practical example: According to data from the General department of Taxation, in the year 2024, there are more than 12,000 business is kind of costs due to the use of bills invalid from the business.
So, system deployment electronic invoice not only help business transparency of accounting practices, but also help to completely avoid the risks from the use of the bill are not eligible.
Solution electronic invoice for business – AccNet eInvoice
To ensure validity, easily control bill input from business or other providers, enterprises should deploy solution electronic invoice sync. AccNet eInvoice is the professional solution support:
- Automatically check the format, content, bills
- Manage the entire invoice input/output
- Ensure the legality, storage regulations
Deployment AccNet eInvoice help businesses proactively handle the situation bills as hard as with trading, at the same time optimized processes accounting – tax.
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4. Statistics & regulatory latest related (updates 2025)
To help businesses be more thorough look, here are the stats, the legal grounds latest relevant to VAT invoices and business households.
Legal documents regulate the use of the VAT invoice and electronic invoice
| Text | Related content |
| Circular 78/2021/TT-BTC | The instructions about electronic invoice, apply with household business |
| Decree 123/2020/ND-CP | Provisions of the bill, vouchers |
| The law on tax Administration 38/2019/QH14 | Base to determine the tax obligations for business |
| Decision 317/QD-BTC (2023) | Orientation 100% business use electronic invoice ago 2026 |
Data updates 2024 – 2025 from the General department of Taxation
- The proportion of businesses are using electronic bills: ~18%
- Tỷ lệ hộ được phép xuất hóa đơn VAT: <2%
- Business type cost because the bill is not valid: >12.000 units
- Objective to 2026: 100% business use bill electronic code
The data above shows: the use of electronic invoices trend is mandatory, even with big business, to ensure the transaction legal, transparent for both parties.
Hint for business: When you are deploying the solution electronic invoice, please give priority to select the platform support test – storage – collate bills head-on, especially with the bill from the business. 👉 AccNet eInvoice is a choice safety standard legal help:
- Check the validity bills in real time
- Risk warning symptoms from not properly prepared
- Storage, synchronization with ERP system – internal accounting
5. Business should do when cooperation with big business?
Through the analysis on the question word: “big business is VAT invoice't you?” can see that the majority of businesses are not allowed VAT invoice can be issued, except in some special cases have registration declaration according to the method of tax deduction. This directly affects the right to deduct the tax, accounting and input costs of the business. To ensure safe, legal, optimal tax costs, businesses need to perform the following steps:
Step 1. Verification of type of bill that business use
Before signing the contract or receive goods:
- Request the business of providing tax code
- Ask the types of bills of use: the bill of sale or invoice VAT
- If is bill electronic: testing the code, the tax authority, standard format XML, register number
Tip: Use AccNet eInvoice will help businesses automatically check the input for projection bill and warns if there are irregularities.
Step 2. Priority work with business use bill electronic code
Even when not is BIG bill electronic sales are the code still help:
- Valid legally
- Easily store, search, manage, after this
- Optimal workflow between accounting and tax
You can ask the business issuing electronic invoices via the platform is General department of Taxation approved, check the validity on the system of AccNet eInvoice.
Step 3. Consider working with a business-oriented switch up business
Encouraging businesses big switch to business models not only help them develop sustainable but also:
- Ensure bills head to eligible tax deduction
- Increase the level of trust in the cooperation contract long term
- Limited risk from the bill invalid
Businesses can also take this request as a condition of long-term cooperation and support on the process if possible.
Step 4. Deployment system electronic invoice comprehensive to control risks
Finally, instead of handling each invoice input, squirming check the validity of the bill from the business, enterprises should:
- Transition to the system electronic invoice professional
- Automatic checking, storage, reconcile invoices with tax data
- Access reports, alerts deviations as soon as they arise
The “big business is VAT invoice not?” is no longer the question vague when there were provisions in the legal clear, specific guidance from the tax authorities. In fact, business can still invoice VAT if registered voluntarily declare and pay tax according to the method of deduction, at the same time fulfill tax obligations in accordance with the regulations.
However, this process requires the business to understand the conditions, procedures, as well as the binding when turning to the form declaration as business. Therefore, understanding the regulations, adequate preparation of the accounting system, electronic invoice step is indispensable to ensure business activity, stability, transparency, the right law.
If you are deploying solutions electronic invoice, want to control radical bill of input – including from business, let AccNet eInvoice with you. 👉 Book a free consultation at this or the contact information below for assistance with personalization according to the model of your business.
CONTACT INFORMATION:- ACCOUNTING SOLUTIONS COMPREHENSIVE ACCNET
- 🏢 Head office: 23 Nguyen Thi huynh, Ward 8, Phu Nhuan District, ho chi minh CITY.CITY
- ☎️ Hotline: 0901 555 063
- 📧 Email: accnet@lacviet.com.vn
- 🌐 Website: https://accnet.vn/
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