Abolish contract tax
Overview of new tax policies applied in 2026
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Below is the overview of the new tax policy applied in 2026.
Business households are exempt from business registration in 5 cases
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Many cases are exempt from business household registration if they operate on a small scale, mobilely or have low incomes, and are not in a conditional business investment industry.
Common error groups of business households when making electronic invoices
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Many business households are confused with electronic invoices after abolishing fixed taxes, leading to errors of incorrect and incomplete payments and the risk of being fined up to 15 million VND according to new regulations.
Opening many business locations from 2026: What should business households pay attention to?
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According to the latest regulations in Decree 168/2025/ND-CP, business households are no longer limited to a single address but can expand to many business locations.
Regulations on penalties for business households have major changes
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The fate of the old revenue items of business households has been decided. See the latest penalty regulations to know if you are in a "safe zone".
Business households may encounter trouble just because of a duplicate bill for two years
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Transactions arising close to the new year's milestone have caused many business households to make invoices at the wrong time and face the risk of being inspected and reviewed tax data.
Business households are divided into 4 groups, each group using a different type of accounting book
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Tax authorities provide detailed guidance on accounting books for business households and individuals doing business.
Business households are easily tracked for revenue even if it is less than 500 million VND
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Although tax exemption of up to 500 million VND from 2026, many business households may still be subject to revenue reduction when transaction data and invoices are incorrect.
The Tax Department clarifies the non-inspection, non-sanction, and non-recovery of contract revenue transferred for declaration
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The Tax Department (Ministry of Finance) has just issued Official Dispatch 307/CT-PC on not handling violations when converting models from contracted households to declarations.
Penalties for business households violating taxes and invoices specified in Decree 310
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Penalties for business households violating administrative regulations in the field of taxes and invoices according to Decree No. 310 amending and supplementing Decree No. 125.
Households with revenue below 500 million VND need to do 4 things immediately to avoid tax risks
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Although tax-exempt, business households with revenue of less than 500 million VND still have to strictly implement these 4 requirements to avoid being penalized when the management mechanism changes.
The fine for business households not making invoices can be up to 80 million VND
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The fine for business households can be up to 80,000,000 VND in case of not issuing invoices when selling goods according to regulations from 50 invoices or more.
Business households can only declare incorrectly once and be retroactively charged for 10 years
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Many business households still think tax arrears are only 5 years, but according to the 2025 Tax Administration Law, the statute of limitations can be extended for up to 10 years if there are signs of revenue concealment.
Business households with revenue of less than 500 million VND need to pay attention to new regulations on invoice issuance
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One of the quite common misunderstandings today is that business households with revenue of less than 500 million VND/year do not need to pay attention to invoices.
Multi-platform business households from 2026 will find it difficult to hide revenue when tax scans data
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From 2026, multi-platform business households must fully declare revenue when the tax authority counter-examines it using digital data from many trading systems.
