No more flat tax, and still someone to keep the books.
From 2026, household businesses declare their own tax. VIETAXES keeps the books, tracks invoices and prepares each return; the owner sends documents, checks, signs and files.
What keeps owners up at night
- Declaring for the first time Used to paying one fixed amount a year, the owner now has to keep books, declare revenue and file on time, with no idea which ledger comes first.
- Busy selling all day Documents are scattered across Zalo, marketplace dashboards and a drawer. Gathering them at period end means gaps, and gaps mean a wrong return.
- One wrong period means a fine Late filing, under-declared revenue and incorrect invoices each carry their own penalty, plus daily late-payment interest.
What does a household business have to do itself from 2026?
Ending presumptive tax does not end the obligations. What the tax office used to assess, the household now has to record and declare itself.
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Self-declaration instead of a fixed amount
The household works out its own revenue and the tax due each period, instead of paying an amount set by the tax office.
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Books under Circular 88/2021
Revenue, costs, stock and wages are recorded in the ledger formats set for household businesses, enough to reconcile when asked.
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VAT and PIT at the industry rate
Each line of business has its own rate on revenue. A household selling several kinds of goods needs to split revenue by group.
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E-invoices
Many households must issue e-invoices, including invoices generated from a cash register for businesses selling directly to consumers.
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No more licence fee
The business licence fee was abolished from 1 January 2026, so households no longer declare or pay it.
What VIETAXES does for you
Books & documents
- Open and maintain the household ledgers on the Ministry of Finance forms
- Collect documents over Zalo or email, with no trips to the office
- Reconcile revenue against marketplace data and bank accounts
Tax & invoices
- Prepare VAT and personal income tax returns each period for the owner to sign and file
- Help register and use e-invoices, including cash-register invoices
- Reminders before every filing and payment deadline
When the household grows
- Track revenue and flag when a company is worth considering
- Compare the tax cost of household versus company on the household’s real figures
- Incorporate the company and carry the books over once the owner decides
A fixed fee you know in advance
- Household bookkeeping Up to 30 documents a month
- VND 800,000/month
- Household bookkeeping, high volume Up to 80 documents a month
- VND 1,200,000/month
- Move up to a company All-in incorporation package
- from 1,200,000đ
Households with more than 80 documents a month are quoted on actual volume. The binding quote follows the free review.
Related services
Household business registration
The lighter option for a restaurant, a shop or a small workshop.
DetailsTax filing & finalisation
On time, correct, and with someone to answer for the numbers.
DetailsDigital signatures & e-invoices
Supplied as an agent, with the untangling when an invoice goes out wrong.
DetailsCompany incorporation
From choosing a structure and a name to the licence and seal in your hands.
DetailsFAQ
Frequently asked questions
With the flat tax abolished, how does a household business pay tax?
From 1 January 2026, households and individual traders no longer pay a fixed presumptive amount; they declare their revenue and pay tax each period. A household below the current tax-free revenue threshold pays no VAT or personal income tax, but should still track revenue so it can show it if asked.
Which ledgers does a household business keep?
A declaring household keeps the ledgers the Ministry of Finance prescribes for household and individual businesses (currently Circular 88/2021/TT-BTC): revenue, expenses, stock, cash and bank, and tax and payroll obligations, depending on the trade. VIETAXES picks the set the household needs and keeps it each month.
I sell on Shopee and TikTok Shop. How is revenue counted?
Revenue is the value of goods sold, not what the platform pays out after fees. We reconcile the platform’s order reports against the bank account, so the declared revenue matches the data the platform reports to the tax office.
When should a household business become a company?
Usually when revenue and costs are large enough that tax on profit beats tax on revenue, when customers need VAT invoices to claim credits, or when the business needs more staff and more locations. There is no single threshold, so we run the numbers on the household’s real figures before advising.
Do I file the returns myself?
Yes. VIETAXES prepares the returns and the supporting file; the owner checks, signs and files them through their own e-tax account. We walk you through the first one and send a reminder before every period.
Do you issue invoices for your fees?
Yes. Every fee comes with an e-invoice, and the contract sets out the scope of work against each fee.
Start with a free review
Send your documents or tell us where things stand. We point out the biggest risk, what to fix first and the exact fee, with no obligation to sign.