Status 06: not operating at the registered address — effects and how to resolve it

● 06 · Not operating at the registered address

The tax authority has verified and recorded that the company is not operating at its registered address. The company falls into the group whose e-invoice use is stopped; to continue trading it must go through a reinstatement procedure.

What this status means

Status 06 means the tax authority has verified and recorded that the taxpayer is not operating at its registered address. It is common when an office moves without re-registering, when an address is rented only to host the head office, or when a business is abandoned without any procedure.

06 does not by itself mean a violation or tax debt — not every 06 company owes tax. But it is the most visible red flag for banks and partners, because it raises two questions: does the company really exist somewhere, and can it issue invoices for transactions?

According to the July 2026 review list in the tax code clean-up campaign (Official Dispatch 18/CD-CT of 13 July 2026), about 325,500 companies were not operating at their registered address and had tax debt. That figure is from the July 2026 list, not the number remaining today.

Practical effects

Invoices: Falls into the group whose e-invoice use is stopped. Contracts in progress that need invoices are the first sticking point.
Signing contracts: Still a legal entity with capacity to sign; the difficulty is in performance, because invoices cannot be issued. Tenders and selling on e-commerce platforms usually require an explanation.
Banks: No tax rule directly prohibits opening an account or borrowing, but many banks check the tax code status in customer due diligence; new account or loan applications are often refused or asked to prove the operating address.
Legal representative: When the company still owes tax, the legal representative may be subject to temporary exit suspension; for companies not operating at the registered address, the rules applying in 2025–2026 do not set the minimum debt threshold that applies in the ordinary case. Check the rules in force before travelling abroad.

What a company with this status should do

Choose the goal: reinstate to keep trading, or settle obligations to close for good.
To reinstate: have a real operating address (if you have moved, file the change of address), then work with the managing tax office on the application to reinstate the tax code.
File all missing returns and financial statements and pay debts and late-payment interest — usually things that must be completed for reinstatement.
Once reinstated: check the status again and confirm invoice rights on the e-invoice portal before issuing the first invoice.
To close: settle obligations, terminate the tax code, then dissolve at the business registration authority.
While waiting, do not use a personal account to receive sales money on behalf of the company.

Need your tax records cleaned up?Review returns, debts and invoices and choose between reinstating or closing — the ThueSach team looks at the specific file (service in Vietnamese). ThueSach.com →

What a business partner should do

Do not accept new invoices from a company that is 06; ask directly when it will be reinstated.
Review recently received invoices: look them up on the e-invoice portal, and keep delivery and payment records to explain if asked.
Only pay against valid invoices that can be looked up; do not pay in advance.
Before the finalisation period, check the status of all suppliers, not just new partners.

Common mistakes

Treating 06 as proof of fraud or tax debt.
"Borrowing" another company's invoices to give to customers while waiting for reinstatement — that is an invoice not matching a genuine transaction, and the risk falls on all three parties.
Getting reinstated but having nobody do the monthly accounts, then landing in the same place a few periods later.
Renting an address only to host the head office with nobody there to receive mail.

Where to verify

Official status line: the tax authority's taxpayer information lookup page. Notices and remaining obligations: the company's e-tax account. A specific invoice: the e-invoice portal. Suspension and dissolution procedures: the national business registration portal. Before a major decision, ask the managing tax office.

Companies with this status (280,428) →

Other statuses

00 · Active 05 · Temporarily suspended for a fixed term 03 · Ceased operating but tax code termination not completed Suspended or ceased operating Pending verification of operation at the registered address

Questions and answers

What is status 06?

It is the situation where the tax authority has verified and recorded that the taxpayer is not operating at its registered address. How to deal with it depends on whether the company wants to continue trading or to cease operations, and on the state of its records.

Can a company with status 06 issue invoices?

No. A company recorded as not operating at its registered address falls into the group whose e-invoice use is stopped. To issue invoices again it must reinstate its tax code and check invoice rights on the e-invoice portal.

Can a 06 tax code open a bank account or borrow?

No tax rule directly prohibits it, but many banks check the tax code status in customer due diligence and credit appraisal. In practice applications are often refused or asked to prove the address; for a loan, reinstatement is almost always needed first.

Does 06 mean the company owes tax?

Not necessarily. 06 is about the operating address, not the amount owed. The two often go together, though, so the company should review its remaining obligations in its e-tax account before preparing the reinstatement application.

How long does reinstating from status 06 take?

There is no general figure: it depends on how many periods of returns are missing, the debt and the documents for the address. The most time-consuming part is usually rebuilding the books and reports for the years left idle; ask the managing tax office for the list of what is needed before starting.

The company has been reinstated but this site still shows 06 — why?

The aggregated database has a delay and always shows the date recorded. Rely on the tax authority's lookup page; if the result here is out of date, send a correction request with the tax code.

For reference, written from the general rules and possibly not yet updated for new documents; a single status line is not a finding that a company is "clean", "safe" or in breach of anything. TaxDatum.com is run by a private company and is not a government portal.