Tax registration for newly established enterprise

🏢 Businesses

Enterprise code is simultaneously the tax code, so a new enterprise does not submit a separate application for a tax code. What must actually be done is verify tax registration information, open an e-tax account, select a VAT calculation method, and register for e-invoices before the first transaction.

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 6 explainers (in Vietnamese)

Who needs to do this

Enterprise that has just received an enterprise registration certificate.
Branch, representative office, or newly established business location registered through the business registration authority — the information verification and e-tax account procedures are performed similarly.
Associations, funds, private schools and other organizations not registered through the business registration authority register directly with the tax authority — read the separate article for this group.

When

Immediately upon receiving the enterprise registration certificate.
Complete before the first transaction requiring an invoice, and before the deadline for filing the first tax return.

Steps in order

1Understand that enterprise code is also the tax codeTax registration information is already included in the establishment file and is transferred to the tax authority through data linkage. Do not submit a separate application for a tax code.
2Look up and verify tax registration informationLook up the tax code on the taxpayer information lookup page. Verify the name, address, legal representative, managing tax office, principal business sector, financial year, and intended VAT calculation method. If anything is incorrect, immediately complete the procedure to change the information.
3Have a digital signature and a bank account in the enterprise's nameDigital signature is used to sign all electronic tax returns; bank account is used to pay taxes and receive revenue from sales. Record the digital signature expiry date in a shared calendar.
4Register an e-tax account and file taxes electronicallyRegister an electronic transaction account with the tax authority using the tax code, signed with the digital signature; then link the bank account to file taxes electronically.
5Select a VAT calculation methodCredit method or direct method on revenue depends on who the customers are and whether input costs are large or small. To voluntarily apply the credit method, complete the registration procedure according to the current guidance document.
6Register for e-invoice useSelect an e-invoice solution provider, register on the e-invoice portal and wait for acceptance notification before issuing the first invoice.
7Determine the filing period and record the submission deadlinesAsk the managing tax office or check the current guidance to know whether the enterprise files monthly or quarterly. Record the deadline for each type of tax return in a calendar; even periods with no revenue must still file a tax return.
8Arrange for accounting staff and a location to store documentsIf outsourcing, clearly state in the contract who holds the digital signature and who submits the filing. Accounting documents used for record-keeping and financial reporting must be retained for at least 10 years (Law on Accounting).

What to prepare

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

Enterprise registration certificate (electronic version or clear photocopy)
Information of the legal representative: full name, personal identification number, telephone number
Information of the person in charge of accounting: full name, personal identification number, telephone number, email address
Email address and telephone number of the enterprise to receive tax notices (not the service provider's contact)
Digital signature in the enterprise's name, still valid, and the signing device password
Bank account number in the enterprise's name
Decision by the enterprise owner on the VAT calculation method
Selected e-invoice solution provider and information on the invoice template to be used
Calendar of tax return submission deadlines recorded according to the determined filing period

Where to file

Establishment file (already including tax registration information): Business registration authority, via the National Business Registration Portal. The tax authority receives the information through data linkage.
Electronic transaction account, electronic tax payment, tax returns: E-tax system of the tax authority, signed with the enterprise's digital signature.
E-invoice registration: E-invoice portal of the tax authority, usually done through the e-invoice solution provider.
Questions about filing period and tax calculation method: Managing tax office listed on the taxpayer information lookup page.

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

Not reviewing the tax registration information section filled in hastily by the service provider — wrong financial year, wrong VAT calculation method, wrong email for receiving notices.
Using the email address or telephone number of the service provider; when changing service providers, tax authority notices are lost.
Issuing invoices before receiving acceptance notification for e-invoice use.
Still going to register and pay business license fee: Resolution 198/2025/QH15 has abolished the business license fee from 1 January 2026.
Thinking there is no revenue yet so no need to file a tax return — even periods with no activity must still be filed on time.

Explainer articles

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

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These are private services in the same network as TaxDatum, not the tax authority. Service fees (if any) are separate from amounts payable to the state budget.

Related procedures

Change of tax registration information Authorization for PIT finalization File VAT return quarterly Temporary business suspension

← All tax procedures

Questions and answers

Does a newly established enterprise have to submit a separate application for a tax code?

No. The enterprise code shown on the enterprise registration certificate is also the tax code; the tax registration information declared in the establishment documents is transferred to the tax authority through data linkage. What needs to be done is to verify that information and correct it if wrong.

If established in 2026, is business license fee still required?

No. Resolution 198/2025/QH15 abolished the business license fee from 1 January 2026. Enterprises that acquire an old company should still check whether arrears exist for prior years, as old debts must still be paid.

If a company is established but not yet operating, must it file a tax return?

Yes. Even periods with no activity must file a tax return on time, noting no activity. Leaving several periods blank is the most common source of arrears for newly established enterprises.

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.