Converting a business household into an enterprise

File with the provincial-level business registration authority where the company intends to locate its head office. The dossier includes a copy of the business household registration certificate and the enterprise registration documents for the chosen type (limited liability company, joint stock company, etc.), and does not include a copy of the investment registration certificate.

Legal basis: Clauses 1 and 2, Article 27 of Decree 168/2025/NĐ-CP (Decree 296/2026/NĐ-CP does not amend Article 27). Further reading: /kien-thuc/chuyen-ho-kinh-doanh-len-cong-ty/. Thái Tín helps prepare and file conversion dossiers — contact us when needed.

Within 2 working days from the date the enterprise registration certificate is issued, the provincial-level registration authority notifies the commune-level registration authority; the commune level notifies the tax authority and moves the household to the status “in the process of terminating operations”. When the tax authority notifies that the household has fulfilled its tax obligations, within 3 working days the household is moved to “operations terminated”.

• The household may not operate from the time the company is issued its certificate.

Legal basis: Clauses 3 and 4, Article 27 of Decree 168/2025/NĐ-CP. Further reading: /kien-thuc/chuyen-ho-kinh-doanh-len-cong-ty/.

This is a difficulty that voters raised and the Ministry of Finance answered in Official Letter 10371/BTC-DNTN dated 17/7/2026: the Ministry will continue to study simplifying the conversion procedure and increasing data connectivity between the tax authority and the business registration authority. This is a direction under study, not a rule currently in force; the document does not set out a specific solution for the digital signature obstacle.

• Under the current process, the former household is “terminated” only when the tax authority confirms that the household has completed its tax obligations (Clause 3, Article 27 of Decree 168/2025/NĐ-CP).
• Therefore, it is advisable to review and complete the household’s tax obligations before, or at the time of, filing the conversion dossier.

Legal basis: Official Letter 10371/BTC-DNTN (recommendation No. 45); Clause 3, Article 27 of Decree 168/2025/NĐ-CP. Thái Tín helps review the household’s tax obligations before conversion.

According to Official Letter 10371/BTC-DNTN dated 17/7/2026, tax authorities at all levels are assigning officials to directly guide households in completing conversion dossiers. In the course of amending the Law on Support for Small and Medium-Sized Enterprises, the Ministry of Finance will study and propose policies to support enterprises converting from households, such as simplified governance and accounting regimes.

• The part stating that the Ministry “will study and propose” is not a rule currently in force.

Legal basis: Official Letter 10371/BTC-DNTN (response to recommendation No. 45). Further reading: /kien-thuc/chuyen-ho-kinh-doanh-len-cong-ty/.

If a foreign investor or an economic organization with foreign investment capital contributes capital, purchases shares, or purchases capital contributions in a case that must be registered under the Law on Investment, the conversion dossier must include a copy of the Investment Registration Authority’s document approving the capital contribution, share purchase, or purchase of capital contribution.

Legal basis: Clause 2, Article 27 of Decree 168/2025/NĐ-CP. Further reading: /kien-thuc/thanh-lap-cong-ty-von-nuoc-ngoai/. Thái Tín supports procedures for enterprises with foreign capital — contact us for a dossier review.