Reactivation of the tax code after status 06 (not operating at the registered address)

🏢 Businesses 🏪 Household businesses

Status 06 means the tax authority has recorded that the business is not operating at the registered address; e-invoice issuance is suspended. To continue operations: have a genuine business address, file all outstanding tax returns and pay all arrears, then request reactivation from the managing 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 0/8 documents ready 5 common mistakes 4 explainers (in Vietnamese)

Who needs to do this

Enterprises or household businesses that the tax authority has recorded as not operating at the registered address (status 06) and wish to continue operations.
If you do not wish to continue operations: do not reactivate; instead follow the procedure for termination of the tax code upon dissolution.

When

As soon as discovered — through lookup, notification from the tax authority, or customer report that they did not receive an e-invoice.
Before signing new contracts that require e-invoices.

Steps in order

1Check status and read the notificationLook up your tax code on the taxpayer information lookup page; if you can still access your e-tax account, read the tax authority's notification to learn when and why the status changed.
2Choose your objectiveReactivate to continue operations, or settle obligations to close permanently. The two paths require different documentation.
3Remedy the address in practiceHave a genuine business location at the registered address (signage, person to receive mail); if you have moved, complete the address change procedure.
4Regain accessE-tax account, valid digital signature, and email to receive notifications.
5File all outstanding tax returns and pay all arrearsOutstanding tax returns and financial reports; tax amounts, late payment interest, and penalties as notified — usually these must be completed before reactivation.
6Submit a request for reactivation of the tax codeTo the managing tax office, using the form in the current tax registration document; ask in advance for the list of documents the tax office requires.
7Cooperate when the tax authority conducts verificationHave someone at the registered address to receive the tax authority when they visit for verification.
8Check status after reactivationRestore the status and check e-invoice usage rights on the e-invoice portal before issuing the first invoice; arrange for accounting staff to work regularly to avoid falling back into this status.

What to prepare

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

Written request for reactivation of the tax code according to the current template
Documents on business location: lease agreement or documents on the right to use the registered office — as required by the tax authority
File on change of address, if the registered office has been relocated
All outstanding tax returns and financial reports completed
Evidence of payment of taxes, late payment interest and penalties as notified
Valid digital signature and access rights to the e-tax account
Information of a permanent contact person at the registered office
Power of attorney for the person dealing with the tax authority, if not the legal representative

Where to file

Request for reactivation of the tax code: Managing tax office — via the e-tax system or submitted at the tax office, according to current guidance.
Supplementary tax returns and reports: E-tax system.
Change of registered office address: Business registration authority, via the National Business Registration Portal.

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

Submitting only the reactivation request when tax returns are still outstanding and debts remain unpaid.
Reactivation completed but no one is present at the registered office; a few periods later it falls back into the same status.
Issuing invoices before the status has been restored and e-invoice usage rights have been reopened.
"Borrowing" invoices from another company to give to customers while waiting — a risk for all three parties.
Neglecting it thinking status 06 means the business is closed: debts and late payment interest continue to accrue, and the legal representative may be subject to exit ban when tax debt remains.

Explainer articles

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

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Related procedures

Change of tax registration information Temporary business suspension Initial tax registration for new enterprise Authorization for PIT finalization

← All tax procedures

Questions and answers

Can a tax code with status 06 issue invoices?

No. The taxpayer is recorded as not operating at the registered address and falls within the category of suspended e-invoice usage. The tax code must be reactivated and e-invoice usage rights must be checked on the e-invoice portal before issuing invoices again.

How long does it take to reactivate status 06?

There is no fixed timeframe: it depends on the number of outstanding filing periods, the amount of debt and documents on the address. The longest part is usually reconstructing the books for the periods left blank; ask the managing tax office for a checklist of what needs to be done before starting.

If status is 06, should the tax code be reactivated or the enterprise dissolved?

If there are still customers, contracts and the intention to continue business, reactivate. If business has ceased entirely, complete all obligations and then proceed with termination of the tax code and dissolution — both paths require submission of all outstanding tax returns and payment of any remaining debt.

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.