2 cases of business households exempted from electronic document service fees

According to Article 28 of Decree 254/2026/ND-CP, some business households and individual businesses are allowed to use free electronic document services.

Point a, Clause 1, Article 28 of Decree 254/2026/ND-CP stipulates cases of exemption from electronic document services, including business households, individual businesses that use less than 10 employees and are not eligible for using electronic invoices.

In addition, business households and individual businesses in cases of using electronic invoices are also exempt from electronic document services if they are eligible for exemption from electronic invoice services according to Article 11 of Decree 254/2026/ND-CP.

According to Article 11, small and medium-sized enterprises, cooperatives, cooperative unions, business households, and individuals doing business in areas with difficult socio-economic conditions or areas with particularly difficult socio-economic conditions, if they fall into the case of using electronic invoices, are exempt from service fees for 12 months from the date of use of electronic invoices.

Thus, according to the above regulations, business households are exempt from electronic document services in 2 cases:

- First, business households with fewer than 10 employees and not in the case of using electronic invoices.

- Second, business households that use electronic invoices and operate in areas with difficult or extremely difficult socio-economic conditions. This case is exempt from service fees for 12 months from the date of use of electronic invoices.

The provision of free electronic documents for the above-mentioned subjects is carried out by the Tax Department or entrusted to an organization providing electronic document services.

* Note:

- It is necessary to clearly distinguish the two cases above. For business households with fewer than 10 employees and not in the case of using electronic invoices, the provided regulations do not specify the free period.

- Meanwhile, for business households in cases of using electronic invoices in areas with difficult or extremely difficult socio-economic conditions, the free time is clearly stipulated as 12 months from the date of use of electronic invoices.

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