E-Invoice Correction for Retail Sales: Household Business (Group 2) Failure to Select Retail Sales Flag on MTT Software
RegHub explainer by New MarketerLast updated:
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The Ho Chi Minh City Tax Department responded to a Group 2 household business (taxed on revenue, fashion retail sector) using MTT e-invoice software. In Q1/2026, staff failed to tick the 'retail sale' flag on the software, meaning daily consolidated invoices for retail transactions were not generated as expected. Based on the cited legal provisions (Article 12.2 of Decree 123/2020/ND-CP and Article 2.5 of Decree 70/2025/ND-CP), e-invoices issued from cash register systems (MTT) on a per-transaction basis are valid invoices. Where invoices were issued per transaction but the retail aggregation flag was not selected, the business must review its invoicing process against tax authority guidelines and reconcile declared revenue to make corrections if discrepancies exist. The business is advised to contact the directly managing tax authority for specific support. The response also states the general principle that Group 2 household businesses are obligated to report invoice usage and pay tax based on actual revenue. A technical omission in the software does not exempt the business from its revenue declaration obligations.
E-Invoice (MTT) Error Correction: Group 2 Household Business in Fashion Retail
Responding authority: Ho Chi Minh City Tax Department | Legal basis: Article 12.2 of Decree 123/2020/ND-CP; Article 2.5 of Decree 70/2025/ND-CP; Decree 174/2025/ND-CP dated 31/07/2025; Circular 78/2021/TT-BTC
Situation
A Group 2 household business (fashion retail, 1% VAT + 0.5% PIT rate) uses MTT e-invoice software. In Q1/2026, staff failed to select the 'retail sale' option in the software when serving individual customers, so the system did not record retail revenue for generating daily consolidated invoices.
Applicable Rules
- Article 12.2, Decree 123/2020: E-invoices issued per transaction from MTT cash register systems are valid e-invoices.
- Article 2.5, Decree 70/2025: Adds provisions for end-of-day consolidated e-invoices for retail sales through MTT.
- General principle: Household businesses must declare actual revenue regardless of software operation errors.
Recommended Steps
- Reconcile actual Q1/2026 sales against e-invoice data recorded in the MTT system.
- If there are discrepancies (actual revenue exceeds invoiced amounts), issue corrective or supplementary invoices per applicable regulations.
- Contact the directly managing tax authority for specific guidance tailored to the business's circumstances.
- Train staff to correctly select the 'retail sale' flag from Q2/2026 onwards.