Summary
From 1 January 2026, household businesses move from presumptive (lump-sum) tax to self-declaration on actual revenue. The VAT and PIT exemption threshold rises to 1 billion VND per year. Households above 1 billion VND must use coded e-invoices or cash-register e-invoices from 1 July 2026 (Decree 141/2026/ND-CP).
Key changes
| Topic | Rule | Basis |
|---|---|---|
| Tax method | Lump-sum tax ends from 1 Jan 2026 | Decision 3389/QD-BTC |
| Exemption threshold | Annual revenue up to 1 billion VND | Ministry of Finance |
| E-invoices | Above 1 billion: coded or cash-register e-invoices, from 1 Jul 2026 | Decree 141/2026/ND-CP |
| Threshold basis | Total revenue across all channels, not per store | Ministry of Finance |
Five things to prepare
- Consolidate actual revenue across cash, transfers, e-wallets and marketplaces.
- Register the correct e-invoice type.
- Separate a business bank account; record revenue, costs and inventory daily.
- Keep purchase invoices and bank payment proof for amounts from 5 million VND.
- Review 2026 books and invoices before the revenue notice deadline of 31 Jan 2027.
ACC does not file taxes on behalf of households; filing is done by the owner or a licensed provider.
Frequently asked questions
Is the 1 billion VND threshold per store or per household?
It is based on total revenue from all channels, not determined separately per store or location.
What if last year was below 1 billion but this year exceeds it?
You must register for e-invoices within 30 days after the end of the tax period in which cumulative revenue exceeded 1 billion VND.