Household business tax from 2026

Yes, one thing: notify the tax authority of the actual revenue arising in the year, no later than 31/01 of the following year. A household with annual revenue of 1 billion VND or less is not subject to value-added tax and does not pay personal income tax, but it must still report its revenue.

• Notification form: 01/TKN-CNKD; the same form is used to declare other taxes, if any.
• The household determines its own revenue and is responsible for the amounts it declares.

Legal basis: Clause 1, Article 3; Clause 1, Article 4; Point a, Clause 1, Article 8; Clause 3, Article 13 of Decree 68/2026; Point a, Clause 1, Article 4 of Circular 18/2026 (form 01/TKN-CNKD is replaced under Clause 5, Article 99 of Circular 89/2026/TT-BTC, from 01/7/2026). Further reading: /kien-thuc/thue-ho-kinh-doanh-2026/.

The household declares and pays tax starting from the quarter in which revenue exceeds 1 billion VND, and must switch to e-invoices with a tax authority code or invoices generated from a cash register. The deadline to register for e-invoices is 30 days from the last day of the tax period in which cumulative revenue exceeds 1 billion VND.

• Revenue includes amounts already withheld, declared on its behalf, or paid on its behalf by organizations or individuals.
• Quarterly declaration: the filing deadline is the last day of the first month of the following quarter.

Legal basis: Points a and b, Clause 1; Point a, Clause 3; Point c, Clause 5, Article 8 of Decree 68/2026. Further reading: /kien-thuc/thue-ho-kinh-doanh-2026/.

The 1 billion VND threshold applies from 01/01/2026. Decree 141/2026/NĐ-CP replaces the phrase “500 million VND” with “1 billion VND” in Decree 68/2026. A household with annual revenue of 1 billion VND or less that has already declared and paid VAT and personal income tax under the old threshold will have the tax paid dealt with.

• The tax already paid is handled under Article 12 of Decree 68/2026 (handling of overpaid tax).

Legal basis: Clause 1, Article 1; Article 3; Clause 1, Article 4 of Decree 141/2026/NĐ-CP (as consolidated in Consolidated Document 25/2026/VBHN-NĐ-BTC).

If the household starts business in the first 6 months of the year and its revenue is 1 billion VND or less: it reports revenue through 30/6 no later than 31/7, and reports revenue for the last 6 months of the year no later than 31/01 of the following year. If it starts in the last 6 months of the year: it reports once, no later than 31/01 of the following year.

• If cumulative revenue exceeds 1 billion VND, the household declares tax quarterly starting from the quarter in which the threshold is exceeded.
• From the following year, it declares according to that year’s actual revenue level.

Legal basis: Clauses 1, 2 and 3, Article 9 of Decree 68/2026. Further reading: /kien-thuc/dang-ky-ho-kinh-doanh/.

The household makes one consolidated tax return covering all its stores, filed with the tax authority managing the head office address stated on the business household registration certificate, even if a store is in another province. Tax payments, however, are made for each business location.

• E-invoices use the household’s single tax code for all stores, with the business location code clearly stated on the invoice.
• If the household sells only on e-commerce platforms and has no business location: it declares at the tax authority of its place of residence.

Legal basis: Points b and c, Clause 4 and Point a, Clause 5, Article 8 of Decree 68/2026. Further reading: /kien-thuc/ho-kinh-doanh-nhieu-dia-diem-nganh-nghe/.

Within 10 working days from the date the business location begins operating, the household notifies the tax authority that directly manages its head office. Changes of information, suspension, or termination of a business location must also be notified within 10 working days.

• Notification form: 01/TB-ĐĐKD; the tax authority responds on form 02/TB-ĐĐKD.

Legal basis: Point đ, Clause 4, Article 8 of Decree 68/2026; Article 3 of Circular 18/2026. Further reading: /kien-thuc/ho-kinh-doanh-nhieu-dia-diem-nganh-nghe/.

Yes. The household must notify the tax authority, by electronic means, of all bank account numbers and e-wallet identifiers related to its business activities. The notification form is 01/BK-STK; if the household changes accounts or e-wallets, it must notify again.

• A newly started household sends this form together with its revenue notification or its first tax return of the year.

Legal basis: Clause 4, Article 13 of Decree 68/2026; Point d, Clause 1, Article 4 of Circular 18/2026.

The principle is that tax returns are filed electronically. Elderly persons, persons with disabilities, persons receiving social protection, persons in areas with especially difficult conditions, or persons facing force majeure who cannot transact electronically file in person or by post at the commune-level Public Administrative Service Center.

• The household has the right to ask the tax authority for guidance and support in declaring and calculating tax.

Legal basis: Point a, Clause 4, Article 8; Clause 1, Article 13 of Decree 68/2026. Thái Tín can help households prepare their dossiers — contact us when needed.

Yes. A business household is responsible for using accounting books in accordance with the law on accounting and the guidance of the Ministry of Finance, using invoices as prescribed, and providing accounting books, invoices, sales software, and related documents when the tax authority conducts an inspection.

• The books are also the basis when the household is later closed or converted into an enterprise.

Legal basis: Clauses 5 and 6, Article 13 of Decree 68/2026. Further reading: /kien-thuc/thue-ho-kinh-doanh-2026/.

Yes. For households using e-invoices with a code or invoices from cash registers, the tax management system automatically creates a return as support; however, this support does not replace the household’s responsibility to declare tax and determine the tax payable, and the household remains responsible for the truthfulness and accuracy of the dossier.

• It is advisable to compare the return prepared by the system with actual revenue before filing.

Legal basis: Paragraph 2, Point b, Clause 1, Article 8 of Decree 68/2026.

Two groups: households and individuals doing business in 2025 with revenue of 3 billion VND or more (whether paying lump-sum tax or declaring tax); and households that, from 2026, choose to pay personal income tax by the method of taxable income multiplied by the tax rate. These two groups determine and record the value of inventory, machinery, and equipment in use for business as of 31/12/2025.

Legal basis: Clause 4, Article 18 of Decree 68/2026. Further reading: /kien-thuc/thue-ho-kinh-doanh-2026/.

The value of inventory, machinery, and equipment as of 31/12/2025 is the basis for determining deductible expenses when calculating personal income tax for the 2026 tax period. The household prepares the list, keeps it at the household, and sends one copy to the tax authority that directly manages it.

• The household is responsible for the truthfulness, accuracy, and completeness of the information in the list.

Legal basis: Clause 4, Article 18 of Decree 68/2026.

A household declaring tax quarterly sends the list together with its Q1 2026 tax return; a household declaring monthly sends it no later than 20/4/2026. The list is sent electronically, using Form 01/BK-HTK.

• This is the deadline for the 2026 transition year; a household that has missed it should review the matter with the tax authority that directly manages it.

Legal basis: Clause 4, Article 18 of Decree 68/2026; Clause 3, Article 8 of Circular 18/2026. Thái Tín can help households review the list and their 2026 tax dossiers.

No. The Decree expressly states that the tax authority’s receipt of the list has no legal value in confirming or legitimizing the source or origin of the goods. The tax authority receives the information for tax management purposes; if violations are detected, they are handled under the relevant laws.

Legal basis: Clause 4, Article 18 of Decree 68/2026.