Household businesses trading in fruits at small stalls still have to fulfill their obligations to the tax authorities, but whether to declare and pay taxes or not will depend on the actual revenue generated during the year.
Based on Clause 1, Article 8 of Decree 68/2026/ND-CP amended by Clause 1, Article 1 of Decree 141/2026/ND-CP, the determination of the obligation to declare value-added tax (VAT), personal income tax (PIT) of business households and individual businesses is based on the annual revenue level, regardless of whether the scale of the stall is large or small.
According to regulations, in cases where business households and individual businesses self-determine that they have revenue from production and business activities of goods and services from 1 billion VND/year or less, taxpayers are not required to declare VAT and PIT, but must notify the tax authority of actual revenue generated in the year no later than January 31 of the following calendar year.
In case actual revenue in the year is over 1 billion VND, business households must declare and pay taxes from the quarter in which revenue exceeds 1 billion VND. The amount of VAT and PIT payable is determined according to the provisions of Article 3, Article 4 of Decree 68/2026/ND-CP.
For cases where business households and individual businesses self-determine annual revenue of over 1 billion VND, including the revenue that has been deducted, declared, and paid on behalf of organizations and individuals, they must declare and pay taxes according to Article 10 of Decree 68/2026/ND-CP.
Thus, trading in fruits at small stalls is not a basis to determine whether or not to declare taxes. The tax obligations of business households depend on the actual revenue generated in the year.
Specifically:
- Revenue from 1 billion VND/year or less: Not required to declare VAT, PIT but must notify the tax authority of actual revenue generated in the year;
- Revenue over 1 billion VND/year: Must declare and pay VAT and PIT according to regulations.
