Understanding the correct regulations on the deadline for announcing revenue of business households

    Ngọc Ánh |

    Business households with revenue from 1 billion VND/year or less have different deadlines for reporting revenue, depending on the time of starting operation and each case.

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    Household businesses are exempt from electronic invoice service for 12 months. Graphics: AI

    Cases where business households are exempt from electronic invoice service for 12 months

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    Decree 254/2026/ND-CP stipulates that business households in some cases are exempt from electronic invoice service fees for 12 months.

    3 cases where business households must fulfill tax obligations before terminating the tax identification number. Graphics: AI

    3 cases where business households must fulfill tax obligations before terminating the tax identification number

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    Circular 90/2026/TT-BTC stipulates cases where business households must fulfill their obligations regarding invoices, tax declaration and tax payment before the termination of the validity of the tax code.

    Household businesses are entitled to a 20% reduction in the VAT rate. Graphics: AI

    Cases where business households are entitled to a 20% reduction in the VAT rate

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    Business households are entitled to a 20% reduction in the rate used to calculate VAT until the end of 2026. Invoicing and tax declaration must be carried out in accordance with regulations.

    Vietnam national team starts a new day full of excitement, ready for ASEAN Cup 2026

    Vietnam national team starts a new day full of excitement, ready for ASEAN Cup 2026

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    The Vietnamese team started a unique and exciting morning in Chonburi (Thailand), actively improving physical strength and tactics before the ASEAN Cup 2026.

    Mr. Phan Quoc Cong, General Director of PNJ, said that the top priority in the current period is to protect liquidity. Photo: Bao Bao

    Purchased sales are 5 times higher than sold, PNJ changes payment method

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    Phu Nhuan Jewelry Joint Stock Company (PNJ) will apply a maximum daily payment limit according to actual capacity for all acquisition transactions nationwide.

    Trường hợp hộ kinh doanh được miễn phí dịch vụ hóa đơn điện tử 12 tháng. Đồ họa: AI

    Cases where business households are exempt from electronic invoice service for 12 months

    Ngọc Ánh |

    Decree 254/2026/ND-CP stipulates that business households in some cases are exempt from electronic invoice service fees for 12 months.

    3 trường hợp hộ kinh doanh phải hoàn thành nghĩa vụ thuế trước khi chấm dứt mã số thuế. Đồ họa: AI

    3 cases where business households must fulfill tax obligations before terminating the tax identification number

    Ngọc Ánh |

    Circular 90/2026/TT-BTC stipulates cases where business households must fulfill their obligations regarding invoices, tax declaration and tax payment before the termination of the validity of the tax code.

    Trường hợp hộ kinh doanh được giảm 20% mức tỷ lệ tính thuế GTGT. Đồ họa: AI

    Cases where business households are entitled to a 20% reduction in the VAT rate

    Ngọc Ánh |

    Business households are entitled to a 20% reduction in the rate used to calculate VAT until the end of 2026. Invoicing and tax declaration must be carried out in accordance with regulations.