Guidance on Recording Buyer Information on Invoices When Individual Customers Refuse to Provide Personal Details
RegHub explainer by New MarketerLast updated:
Based on:Nghị định 70/2025/NĐ-CP; Nghị định 123/2020/NĐ-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The General Department of Taxation provided guidance on how to record buyer information on e-invoices when individual customers decline to provide personal identification details. The primary legal basis is Clause 7, Article 1 of Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP on invoices and documents. According to the guidance, when individual retail customers purchasing for personal consumption (not for business) refuse to provide information (name, address, tax code, national ID), the seller may leave fields blank or record only the information the customer does provide (e.g., just name and province/city). The tax authority instructs businesses to comply with current regulations and to seek further clarification from their direct managing tax authority.
Guidance on Recording Buyer Information on Invoices When Individual Customers Decline to Provide Details
Context: A wholesale/retail fertilizer company asked how to issue invoices when individual customers purchasing for personal use (not business) decline to provide personal information such as name, address, tax code, or national ID, or provide only partial information (name and province).
Legal Basis:
- Clause 7, Article 1 of Decree 70/2025/ND-CP dated 20 March 2025, amending Decree 123/2020/ND-CP on invoices and documents
- Circular 78/2021/TT-BTC guiding Decree 123/2020/ND-CP
Guidance from the General Department of Taxation:
For cases where individual customers do not provide information or provide only partial information:
- The seller may record information to the extent provided by the customer
- If only name and province/city are provided, those may be recorded and remaining fields left blank
- Businesses must comply with current e-invoice regulations (tax-authority-authenticated invoices)
- For further detailed guidance, businesses should contact their directly managing tax authority
Important Note: Decree 70/2025/ND-CP introduced greater flexibility for retail customers, but businesses must retain all related supporting documents and ensure the accuracy of information recorded.