From January 1, 2026, online business households officially move to a new tax mechanism when fixed tax is abolished and replaced by the form of tax declaration based on actual revenue. Along with raising the tax exemption threshold to 500 million VND/year, electronic transaction data becomes an important basis for tax authorities to compare revenue, ensuring transparency in the context of increasingly popular online business.
Contract tax ends, online business households switch to actual declaration
According to Resolution 198/2025/QH15, the fixed tax mechanism officially expires from January 1, 2026. All business households, including online business, must switch to the form of self-declaring actual revenue and self-calculating value-added tax (VAT) and personal income tax (PIT) according to the provisions of current tax laws.
From 2026, electronic transaction data plays a central role in tax management for online business households. The legal framework in the 2019 Law on Tax Administration, Decree 126/2020/ND-CP, Decree 91/2022/ND-CP, along with regulations on invoices in Decree 123/2020/ND-CP and Decree 70/2025/ND-CP, allows tax authorities to exploit information from banks, payment organizations, transportation units and e-commerce platforms to compare actual revenue.
This change makes electronic transactions not only a familiar payment method of online sales, but become a "digital trace" reflecting the most complete cash flow and number of orders. When transaction history is stored on the payment system, bank or electronic wallet, each income and expenditure can be traced. Transactions via electronic wallet, QR code or transfer help tax authorities recognize revenue streams continuously, thereby assessing the suitability between self-declared data and transaction data.
For e-commerce platforms - an important sales channel for many online business households, data on sales, number of orders and seller information are provided according to the coordination responsibility specified in Decree 91/2022/ND-CP.
Along with that, data from transportation units adds to the picture of business operations, from the number of invoices generated to the average value of each invoice and transaction frequency. When these data sources are compiled, the tax authority can more accurately identify the actual scale of operation of each online business household.
When electronic invoices continue to be expanded according to Decree 70/2025/ND-CP, all invoice-generating transactions are connected to the tax authority, forming a linked data chain from sales, payment to transportation. The comparison between the invoice system, payment data and sales on the online platform helps limit the situation of overlooking revenue or inaccurate declarations. In case of significant differences, online business households may be required to explain or adjust declarations.
Online business household tax from 2026 changes in a more transparent direction when fixed tax is no longer applied and transaction data becomes an important comparison tool. The tax exemption threshold of 500 million VND/year creates conditions for small household groups to reduce the burden of obligations, while groups with large revenues need to fully comply with regulations on declaration, invoices and transaction management.
The application of digital data not only helps tax authorities control more effectively but also promotes the online business environment to become clearer and more professional in the coming years.
