Implement the joint implementation of business registration and tax registration for business households as prescribed in Decree No. 168/2025/ND-CP and use personal identification numbers instead of business business tax codes as prescribed in Circular No. 86/2024/TT-BTC and implement tax management according to the administrative area of 02 levels, Hanoi City Tax notes to taxpayers a number of contents on business registration and registration, use of electronic invoices of business households as follows:
First, regarding the tax code of the business location of the business household
From July 1, 2025, the personal identification number will be used as the tax code of the business representative, and at the same time, the tax code of the business household according to the provisions of Circular No. 86/2024/TT-BTC dated December 23, 2014.
Thus, there is no longer a regulation on issuing tax codes for each business location of business households; the tax authority has converted the previously issued tax codes for business households and business locations of business households to use personal identification numbers as tax codes. The personal identification number of the business household representative is used as the only tax code to declare and pay taxes for all tax obligations of individuals and tax obligations arising from business activities of business households and business locations of business households.
Second, regarding business location registration of business households
- When a business household registers to establish with the business registration agency, the business household shall disclose the head office information determined according to the provisions of Clause 1, Clause 3, Article 87 of Decree No. 168/2025/ND-CP. This information is transmitted to the tax authority's system to update the tax registration information of business households.
- When a business household establishes other business locations other than the head office, it does not have to register with the business registration agency, but the business household must notify the Tax Department of the business location by fully declaring information about the business location in the declaration form No. 01/CNKD or form No. 01/TTS (for property leasing activities) of the first tax calculation period according to the provisions of Circular No. 40/2021/TT-BTС.
For business locations of business households that have been granted tax codes before July 1, 2025, the tax authority integrates tax codes according to personal identification numbers.
- When the business household terminates the operation of the business location, the business household shall notify the Tax authority at the location according to form No. 24.1/DK-TCT issued in Circular No. 86/2024/TT-BTC. Business households are responsible for fulfilling their tax obligations to the Capital Tax where the business location has ceased operations according to regulations.
- If a business household terminates its business activities, the business locations of the business household will also be terminated. After submitting the dossier to terminate business operations according to form No. 24/DK-TCT and fulfilling tax obligations according to regulations, the business household shall submit the dossier to terminate operations to the business registration agency according to the provisions of Article 104 of Decree No. 168/2025/ND-CP.
- Business households shall restore tax codes according to the provisions of Article 33, Article 34 of Circular No. 86/2024/TT-BTC. After restoring the tax code, business households shall declare taxes to business locations according to the provisions of Circular No. 40/2021/TT-BTC if the business location continues to operate.
Third, regarding the registration and use of electronic invoices for business households
Pursuant to Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents (amended by Decree No. 70/2025/ND-CP dated March 20, 2025), the registration and use of electronic invoices of business households is determined as follows:
+ Tax code of business household: Is the personal identification number of the business household owner.
+ Name and address of business household: The name and address of the head office information stated on the business registration certificate or the address book has been reviewed and updated by the tax authority according to the administrative area of 02 level.
+ Tax authority manages: Is the tax authority managing the area where the business household is headquartered.
+ Digital certificate of use: Business households are allowed to use digital certificates previously issued to business households and business locations that are still valid.
Business households self-determined revenue according to electronic invoices to declare, calculate taxes, and pay taxes to the Tax base where the business household operates in production and business (where there is a business location or a place with real estate for rent) according to the provisions of Circular No. 40/2021/TT-BТС.
