According to Clause 9, Article 6 of Law No. 56/2024/QH15, from January 1, 2026, household business owners who owe taxes will be temporarily prohibited from exiting the country until they fully fulfill their tax obligations.
Specifically, individual business owners, legal representatives of enterprises, cooperatives, and others subject to compulsory enforcement of tax administrative decisions or who have unpaid tax debts exceeding government thresholds will be barred from exiting under immigration law. The tax authorities must notify taxpayers in advance before applying this restriction.
Based on Point b, Clause 5, Article 6 of Law 56/2024/QH15, starting April 1, 2025, domestic and foreign e-commerce platforms and digital payment platforms must withhold, declare, and pay taxes on behalf of household businesses and individual entrepreneurs operating on their platforms.
Household businesses or individuals not subject to withholding must still register, declare, and pay taxes independently as required.
According to Clause 8, Article 1 of Decree 70/2025/ND-CP, from June 1, 2025, household businesses and individual entrepreneurs with annual revenue of 1 billion VND or more in sectors such as food and beverage, retail, hotels, supermarkets, and transportation must use electronic invoices generated by cash registers connected electronically to the tax authorities.
This regulation aims to increase transparency, reduce tax losses, and is an important step in digitizing the tax sector.
The mandatory use of electronic invoices generated from cash registers also means household businesses with large revenues will no longer be eligible for the fixed tax calculation method.
Additionally, according to Resolution 198/2025/QH15 passed by the National Assembly on May 17, 2025, from January 1, 2026, all household businesses and individual entrepreneurs will no longer apply the fixed tax method and must comply with tax laws based on revenue and business form.
From July 1, 2025, as stipulated in Clause 2, Article 38 of Circular 86/2024/TT-BTC, the personal identification number will replace the tax code for household businesses and individual taxpayers.
This change helps synchronize tax management data with national population data, making tax verification, lookup, and management more convenient.
According to Point b, Clause 2, Article 14 of the 2024 VAT Law, starting July 1, 2025, input VAT deductions for purchases—even invoices under 20 million VND per transaction—will require proof of non-cash payment, except for cases specifically exempted by the government.
This policy tightens VAT deduction conditions, helps prevent tax evasion, and promotes electronic payments in the economy.
The new tax policies effective in 2025 directly impact household businesses’ invoicing, tax declaration, and payment obligations. Early awareness and preparation will help household businesses avoid legal risks, optimize operations, and adapt proactively to the tax sector’s digital transformation.
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