The Vietnamese tax authority has issued a clarification regarding the issuance of electronic invoices for consumers, specifically addressing situations where customers do not provide their tax identification numbers. This guidance comes in response to inquiries from businesses about how to correctly document sales to individual consumers.

According to the tax authority, when a retail customer only provides their name and address, the invoice can be labeled as "Sold to Consumer" if they do not supply additional identification details. This clarification is crucial for businesses, especially those using electronic invoicing systems connected to tax authorities.

The issue arose from the provisions outlined in Decree 254/2026/ND-CP, which governs invoice content. The decree states that if a consumer provides their name, address, and personal identification number, these details must be included on the invoice. However, if these details are not provided, the invoice must clearly state "Sold to Consumer."

This guidance is particularly relevant for retail establishments and businesses utilizing electronic invoices generated from cash registers that are linked to the tax authority's database. The tax authority emphasized that not all invoices for retail customers automatically qualify as "Sold to Consumer"—this designation is only applicable when the customer fails to provide the required information.

Furthermore, the decree mandates that electronic invoices generated from cash registers must include the seller's name, address, and tax identification number, as well as the buyer's details if requested. The invoice must also detail the goods or services sold, unit prices, quantities, total payment amounts, and the tax authority's code for electronic invoices.

In conclusion, the tax authority has urged businesses to adhere strictly to the regulations set forth in the relevant legal documents and to implement the guidance provided in their responses to ensure compliance with tax laws.