DETERMINANTS OF ELECTRONIC INVOICE ADOPTION UNDER DECREE NO. 70/2025/ND-CP: A CASE STUDY OF HOUSEHOLD AND INDIVIDUAL BUSINESSES IN HO CHI MINH CITY

Abstract

The survey and study results regarding the influence on the adoption of e-invoices (E-Invoicing) as per Decree No. 70/2025/ND-CP highlight five factors: usefulness, ease of use, subjective norms, cost and technological resources, and accuracy and security. Among these, “usefulness” exerts the most significant influence on the intention to utilize e-invoices, whereas “subjective norms” exhibit the least impact. The decision of corporate houses and individuals to utilize e-invoices is primarily driven by the tangible advantages offered by the system, rather than external pressures or societal forces. Consequently, the management agency must concentrate on improving the user experience to emphasize the distinct advantages and practical use of utilizing e-invoices in families and individual enterprises in accordance with the Government's direction.