Business household
Business households face the risk of tax code locking just for forgetting to report invoices
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From 2026, business households that are late or do not submit invoice reports may have their tax codes locked according to the 2025 Tax Administration Law, leading to the risk of inspection and retroactive collection.
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 should pay attention to issuing and using invoices to avoid being penalized
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Business households when selling goods and providing services must prepare invoices to deliver to customers, including in cases of promotions and advertising.
New regulations on accounting books for business households from 2026
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From 2026, the accounting regime applied to business households and individual businesses has many new points.
Household businesses face heavy fines for destroying electronic invoices incorrectly
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From 2026, business households that destroy electronic invoices in violation of regulations may be fined up to 20 million VND, when transaction data is cross-referenced by the tax authority.
Business households without legal invoices, fines up to 100 million VND
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Households trading goods without invoices or documents pose many risks.
Household business tax invoices issued only for the last month of 2025 must also buy software
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Citizens reflect that they may have to spend money to buy December 2025 invoice issuance software. However, in 2026 it will no longer be usable.
Business household faces a fine of 20 million VND for violating tax obligations
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From 2026, household businesses selling multi-platform goods will be subject to data control with tax authorities, with fines ranging from 2 million to 20 million VND depending on the violation.
From January 16, business households may be fined up to 70 million VND if they forget to make invoices
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Business households should note that from January 16, if invoices are made at the wrong time, they may be fined up to 70 million VND.
Households doing business under 500 million can still be fined for invoice errors
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Households doing business under 500 million VND, even if tax-exempt, still have to prepare invoices when transacting with businesses, avoiding the risk of being fined and having their revenue determined.
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.
Business households are late in paying taxes, the accumulated penalties are even greater
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Business households declare taxes but only need to declare incorrectly or late in submitting dossiers, fines and late payment fees can be up to tens of millions of VND.
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.
Business households with revenue below 500 million VND need to pay attention to regulations to avoid being fined
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If subjective and not complying with regulations, business households can still be administratively sanctioned.
