Business household
Guiding business households to switch from contract tax to declaration
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Shifting from contract tax to declaration with simple procedures, creating conditions for business households to gradually make operations transparent and manage effectively.
How to handle inventory without invoices, business households need to know to avoid risks
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The application of electronic invoices from cash registers to business households is causing many practical problems, especially for inventories without input invoices.
Traditional market traders in Ho Chi Minh City are still concerned about electronic invoices
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HCMC - Many business households and traders in traditional markets are still concerned and not used to issuing electronic invoices and tax payment methods according to new regulations.
Business household tax management will shift towards doanharization
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The tax rate payable remains unchanged, instead of paying contract tax, business households will have to declare and declare tax on actual revenue.
Facing a bill software error, businesses need to handle it immediately to avoid risks
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For invoices canceled after customers have paid due to a software error. According to Circular 32, business households need to prepare a written agreement and issue a replacement electronic invoice.
Many traders are confused when switching to electronic invoices
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HCMC - Traders are struggling to get used to implementing electronic invoices while doing business at a low level due to weak purchasing power.
Without input invoices, business households may face risks due to inventory
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From July 1, 2025, business households with a revenue of VND 1 billion/year must use electronic invoices. Inventory without invoices needs to be explained to avoid tax risks.
Business households temporarily off due to not being able to adapt to taxes and electronic invoices
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Many business households choose to temporarily retire instead of applying electronic invoices, because they cannot adapt to changes in taxes and new declaration methods.
Deploying electronic invoices from cash registers, need to focus on key support resources
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The group of traditional business households is the largest but the ability to adapt to electronic invoices is assessed at the lowest level, requiring priority support.
New tax policy accompanies business households
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From January 1, 2026, contract tax will be eliminated for business households and individual businesses.
Need for more policies to encourage business households to voluntarily pay taxes
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The shift from the contract method to declaration makes many small business households worry about having to pay more taxes.
From July 1, 2025, business owners must pay social insurance like workers
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According to the provisions of the Law on Social Insurance 2024, business owners with business registration will be subject to compulsory social insurance.
Thai Nguyen collects more than 114 billion VND in taxes from business households
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In nearly the first half of 2025, Thai Nguyen's budget revenue has reached over 50% of the estimate, of which the tax revenue from business households has increased.
From July 1, business owners who do not pay social insurance can be fined up to 75 million VND
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From July 1, in addition to paying compulsory insurance for employees, business owners are also subject to compulsory social insurance.
Which services must issue electronic invoices according to new regulations from June 2025
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Circular 32/2025/TT-BTC specifically stipulates how to create electronic invoices for special services such as industrial meals, financial rent, taxis... from June 1, 2025.
