Enterprises, business households, or business individuals who provide goods or services directly to consumers are allowed to use e-invoices issued from Point of Sale (POS) cash registers (Clause 2, Article 8 of Circular 78/2021/TT-BTC). This covers business models such as shopping malls, supermarkets, retailing of consumer goods, foods and drinks, restaurants, hotels, retailing of modern medicines, entertainment and relaxation services and other services.
Source: ecovis.com
