Abolish contract tax
How will online business households pay taxes in 2026?
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Business households and individuals selling goods online can now pay taxes through many electronic channels, helping to save time and travel costs.
Abolishing fixed tax, misunderstanding invoice regulations can be heavily fined
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After abolishing the fixed tax, the penalty for business households is applied according to invoice data and cash flow, requiring proper understanding of regulations to avoid risks.
Business households may be fined 10 million VND if they do not present invoices
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Not being able to provide electronic invoices when inspected, business households may be fined from 5-10 million VND, even if the invoices have been made valid.
Business households face a fine of 80 million VND for familiar tax errors
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After abolishing the fixed tax, the penalty for business households is applied according to invoice data and cash flow, forcing businesses to understand the regulations to avoid risks.
Household businesses are required to standardize bank accounts from 2026
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From March 1, 2026, business households must use bank accounts with the correct registered name, separate personal accounts and business according to Circular 25.
Household businesses without input invoices will be heavily fined
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Input invoices are documents issued by the seller, recording the purchase of goods and services by household businesses or enterprises.
Household businesses and the opportunity to become businesses
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When implementing the mechanism of abolishing fixed tax, electronic invoices and actual revenue declaration are making the obligations of business households increasingly closer to small businesses.
Tax authorities guide business households on new regulations on tax policies to avoid being fined
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To help business households comply with regulations, the tax authority has guided tax policies to be noted according to each revenue level.
Business households with revenue below 500 million VND need to pay attention to avoid tax risks
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Business households with revenue below 500 million VND are not required to pay VAT or PIT but must still comply with some important legal obligations.
Business households face tax risks according to data after abolishing fixed tax
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After abolishing the fixed tax, business households are officially included in the tax risk management mechanism based on electronic invoice data and actual revenue.
Business households are still confused after nearly 1 month of applying the new tax policy
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Some business households are still confused after nearly 1 month of switching from fixed tax to declaration.
Business households face layered fines for violations of electronic invoices
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The e-invoice penalty framework is designed based on the number of violations from 2026, forcing business households to change the operation and management of sales data.
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.
