Business households are allowed to store electronic accounting documents or paper copies

Lawyer Ho Thu Trang, YouMe Law Company Limited answers:

Article 1, Circular No. 152/2025/TT-BTC guiding accounting for business households and individual businesses (effective from January 1, 2026) stipulates the scope of adjustment and subjects of application as follows:

1. This Circular guides the recording of accounting books of business households and individual businesses.

2. Subjects of application of this Circular are business households and individual businesses.

Article 3 of Circular No. 152/2025/TT-BTC guiding accounting for business households and individuals (effective from January 1, 2026) stipulates accounting books and storage of accounting documents as follows:

1. Business households and individuals are allowed to choose to store accounting documents (invoices, accounting documents, accounting books,...) on electronic devices or in paper form.

2. The minimum storage period for accounting documents of business households and individuals is 05 years, for the invoice storage period, it shall be implemented according to the provisions of tax law.

3. In addition to the accounting books guided in this Circular, business households and individuals can supplement accounting books or amend the forms of accounting books to suit the needs of the unit. The accounting book opened or amended with the form must still clearly state the book name; date, month, year of book creation; full name and signature, seal (if any) of the representative of business households and individuals.

4. In case business households and individuals use electronic invoices that are supported by the tax management information system of the tax authority to determine the value-added tax (VAT), personal income tax (PIT), other types of taxes payable (if any) and notify taxpayers, business households and individuals use the accounting book forms guided in this Circular to monitor and compare with the tax payable according to the notification of the tax authority.

Thus, from 2026, business households can choose to store accounting documents on electronic devices or on paper.

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