Registering a business household
QR payment is explosive, tax authorities confirm it does not cause difficulties for business households
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In the first 9 months of the year, QR Code transactions exceeded 337 million. At the workshop, the tax authority affirmed that QR payment does not create barriers for business households.
Bases for tax calculation for business households when eliminating contract tax
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The basis for tax calculation for business households and individuals is based on taxable revenue and tax rate calculated on revenue.
Businesses are allowed to share declaration software, expand fields without needing new tax code
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Many business households can use the same software to declare taxes. In case of expanding business lines, there is no need to apply for a new tax code.
Eliminate contract tax, how to calculate tax for business households with revenue under 3 billion VND
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From January 1, 2026, households and individuals doing business will officially eliminate contract tax, switch to self-declaration and tax payment according to new regulations.
Cases where business households do not have to have input invoices
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The Tax Authority guides cases where business households are not required to have input invoices.
Details of fines if business households do not have input invoices
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Businesses will face the risk of being heavily fined if they use "ghost" invoices and lack input invoices to prove the origin of goods.
With the termination of contract tax, the tax industry will support 100% of business households to convert before December 30, 2025
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From now until December 30, 2025, the tax sector will launch a campaign to support 100% of business households to convert from contract tax to report before December 30, 2025.
Four habits that make business households face tax risks
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Many business households still maintain the habit of paying cash, spending and individuals - business, causing tax risks to increase when switching to tax declaration.
Declaring instead of contract tax, business households need to pay close attention to revenue to avoid risks
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From contract tax to declaration, business households must proactively monitor revenue to avoid the risk of exceeding the threshold and violating tax obligations.
Tax guidance for business households with revenue under VND100 million/year
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Business households and individuals with a revenue of less than VND 100 million/year are responsible for accurately and fully declaring taxes and submitting tax documents on time
Business household group exempted from tax under new regulations
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Below are detailed regulations on groups of business households exempt from tax according to the new regulations.
Determining reasonable costs is a key factor to help businesses reduce tax risks
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Determining reasonable costs not only helps businesses honestly reflect operating results, but is also a key factor in helping tax-related death benefits.
Business households face the risk of tax jumping with revenue around 200 million VND/year
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Experts warn that many business households with revenue ranging around 200 million VND/year are likely to be transferred to the tax group if they do not closely monitor revenue.
Business households are not required to issue electronic invoices from cash registers
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The new project of the Ministry of Finance clearly stipulates the revenue level of business households that need to issue electronic invoices from pre-cious computers connected to tax authorities.
impose a tax of 17% if business household revenue exceeds the threshold for 2 consecutive years
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The Ministry of Finance approved the Project "Converting tax models and methods for business households when eliminating contract tax" effective from January 1, 2026.
