Household business converting from fixed-tax to declaration method

🏪 Household businesses

Resolution 198/2025/QH15 ends the fixed-tax method for household businesses no later than 2026. The household determines its revenue group, activates a tax account, uses invoices if required, records revenue and files returns by the correct deadline with the managing grassroots tax office.

TaxDatum helps you prepare and does not file on your behalf. TaxDatum is run by a private company, not the tax authority; filing is done on the official channel named under Where to file.

Machine-translated from the Vietnamese original; under editorial review.

0/8 steps done 0/9 documents ready 5 common mistakes 5 explainers (in Vietnamese)

Who needs to do this

Household businesses and individual businesses currently paying tax under the fixed-tax method.
Households with multiple sales points, selling via e-commerce platforms or delivery apps — must aggregate revenue from all channels.

When

No later than 2026, according to the roadmap in Resolution 198/2025/QH15 and guidance from the grassroots tax office.
Return filing deadline by period: monthly — 20th of the following month; quarterly — last day of the first month of the following quarter (per the Law on Tax Administration). Whether the filing period is monthly or quarterly is determined by criteria in the guidance document.

Steps in order

1Determine which revenue group the household falls intoBelow the non-taxable threshold, above the threshold, or large enough to require invoices from a computerized cash register. The previous threshold was VND 100 million per year and has been raised in the recent law amendment — check the current level.
2Verify the household information and managing tax officeFrom 1 July 2025 individuals use a personal identification number instead of a tax code. Look up household business information on the taxpayer information lookup page; identify the grassroots tax office responsible for the area where the shop is located.
3Activate an e-tax accountThe household owner registers or activates an account to file, pay, and look up information; many services for individuals can be accessed using an electronic identification account.
4Separate a bank account for businessUse a separate account to receive sales revenue, not mixed with household spending.
5Register for e-invoices if applicableSelect an e-invoice service provider or connected point-of-sale system, register on the e-invoice portal, declare the product catalogue, and train the counter staff to issue e-invoices immediately upon sale.
6Keep a revenue record and retain supporting documentsRecord daily revenue by payment method; keep purchase invoices, bank statements, tax returns, and tax payment documents by month.
7File and pay by periodFile on your e-tax account or tax mobile app, pay by the same deadline as the tax return; ask the grassroots tax office whether your household's filing period is monthly or quarterly.
8Reconcile monthlyCompare your revenue record with bank statements, e-invoice data, and data from e-commerce platforms and delivery apps; track cumulative revenue against the threshold each quarter.

What to prepare

Described by content; the exact form is taken from the system when filing. Tick what you already have.

Household business registration certificate
Personal identification number of the household owner
E-tax account or tax mobile app already logged in
Latest revenue figures from all channels: sales record, bank statements, e-commerce platform data, delivery app data
Separate bank account used for business
Product and service catalogue and selling prices
E-invoice service provider or connected point-of-sale system, if applicable
Revenue record template according to current guidance for household businesses
Information on each business location, if there are multiple sales points

Where to file

Tax return and tax payment by period: E-tax system or tax mobile app, submit to the grassroots tax office managing the area.
Register for e-invoice use: Tax authority's e-invoice portal, usually through an e-invoice solution provider.
Ask about obligations for your revenue group and filing period: Grassroots tax office managing the location of your shop.

Find the official channel by name (the e-tax system, the tax mobile app, the e-invoice portal, the National Business Registration Portal) and check that the domain belongs to a government body before signing in. Never give your password or digital signature to strangers.

Common mistakes

Only reporting bank transfer revenue and omitting cash revenue — revenue is all money from sales.
Thinking that revenue below the threshold means you do not have to report or declare anything.
Combining multiple sales into one invoice, or omitting invoices during busy periods.
Receiving sales revenue mixed into a personal spending account, unable to separate it at the end of the period.
Not keeping purchase documents because the current calculation method does not use them yet.

Explainer articles

5 explainer articles on this procedure on CongThue.com (in Vietnamese).

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Related procedures

Change of tax registration information Temporary business suspension Reactivation of the tax code after status 06

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Questions and answers

When do household businesses stop using the tax lump-sum method?

Resolution 198/2025/QH15 ends the tax lump-sum method for household businesses no later than 2026. The specific timing for each household follows guidance from the grassroots tax office managing the area.

Do I have to file anything if revenue is below the threshold?

You do not have to pay value-added tax or personal income tax, but you may still be required to report or declare revenue according to written guidance. The threshold has been raised from the previous level of VND 100 million per year — ask the grassroots tax office for the current level and obligations.

Do household businesses file monthly or quarterly?

The criteria in the written guidance determine this; ask the grassroots tax office to find out your household's filing period. Deadline: monthly period is the 20th of the following month; quarterly period is the last day of the first month of the following quarter (under the Law on Tax Administration).

Reference content, written from general rules and possibly not yet updated for new documents; it does not give form numbers, penalty amounts or processing times. TaxDatum.com is run by a private company and is not a government portal. Before applying it to a real case, ask the managing tax office or a qualified professional.