On the Ministry of Finance's Information Portal, a reader in Da Nang has just sent questions about recording address information on electronic invoices since the time the arrangement of administrative units took effect.
According to readers' feedback, based on the Resolutions of the National Assembly Standing Committee, commune-level administrative units in Da Nang city will be rearranged.
After changing administrative boundaries, businesses are not required to adjust information on the business registration certificate but can proactively update it when needed or when simultaneously carrying out procedures to change other business registration contents.
Starting from this reality, readers are concerned that when issuing electronic invoices, the address information of the seller and buyer must be shown according to the new address or still keep the old address recorded in the business registration until there is an official update.
Regarding this issue, the tax authority said that Resolution No. 1659/NQ-UBTVQH15 of the National Assembly Standing Committee on arranging commune-level administrative units of Da Nang city in 2025, Official Dispatch No. 4370/BTC-DNTN of the Ministry of Finance guiding business registration in cases of administrative boundary changes, and Official Dispatch No. 1689/CT-NVT of the Tax Department on reviewing and standardizing taxpayer directories according to new administrative areas.
According to instructions from the tax authority, the management agency has proactively updated the address information of taxpayers on the tax industry's database system according to the new administrative area list including both provincial and commune levels.
A practical example for an old address located at 249 Nguyen Van Linh, Thac Gian ward, Thanh Khe district, Da Nang city.
After implementing administrative boundaries rearrangement according to the new list, the tax system will automatically standardize and update to a new address at 249 Nguyen Van Linh, Thanh Khe ward, Da Nang city.
Regarding procedures for business registration and taxes, the management agency affirmed that changing the address of the taxpayer according to the new administrative area list is not mandatory for taxpayers to immediately adjust the information on the Business Registration Certificate.
In case taxpayers need to update their business registration certificate, they are requested to carry out procedures according to regulations with the business registration agency.
At the same time, taxpayers do not need to return declaration form No. 01/ĐKTĐ-HĐĐT according to Decree No. 123/2020/ND-CP of the Government regulating invoices and documents that have been amended and supplemented in Decree No. 70/2025/ND-CP, but only need to update new cadastral information directly on the electronic invoice application. This update can be carried out in the form of self-update or through authorized electronic invoice service providers.
