Guidelines for Registering Business Locations of Household Businesses – Official Letter 3858/CT-NVT 2025

On September 16, 2025, the Tax Department issued Official Letter 3858/CT-NVT 2025 guiding several matters on tax administration, including the registration of business locations for household businesses.

1. Regulations on headquarters and business locations

According to Article 87 of Decree 168/2025/ND-CP:

• Headquarters: The main place of business and the registered contact address for state authorities.
• Business location: A specific place of business outside the headquarters. A household business may have multiple business locations nationwide but must notify the local tax authority and market management authority.
• If a household business has no fixed location, one address must be chosen as its registered headquarters. If later a fixed location arises, the headquarters must be adjusted accordingly.

2. Tax identification number (TIN) of household businesses

According to Circular 86/2024/TT-BTC:

• From July 1, 2025, the personal identification number of the household representative also serves as the unique TIN for all tax obligations.
• No separate TINs are issued for each business location.
• The tax authority’s TMS system will automatically generate a 13-digit internal code to manage business locations and support tax filings.

3. Registration and notification procedures

• Upon establishment, the household business registers its headquarters address, which is transmitted to the tax authority.
• When setting up additional business locations:
  • No registration is required with the business registration authority.
  • Notification must be submitted to the tax authority where the location is based, using form 01/CNKD or 01/TTS (under Circular 40/2021/TT-BTC) in the first tax period.
• When ceasing operations at a location, household businesses must notify the tax authority using form 24.1/DK-TCT and settle all tax obligations.

4. Current tax obligations (2025)

Under Article 4 of Circular 40/2021/TT-BTC:

• Household businesses and individual businesses with annual revenue of VND 100 million or less are exempt from VAT and PIT.
• Those with revenue above this threshold must pay taxes accordingly.

5. Tax obligations from 2026

Under the 2024 VAT Law:

• From January 1, 2026, businesses with annual revenue of VND 200 million or less will be exempt from VAT.
• Household businesses will only be subject to VAT if annual revenue exceeds VND 200 million.

✅ Conclusion:

• Household businesses notify tax authorities of business locations via official tax declaration forms.
• The personal identification number of the household representative serves as the sole TIN.
• Tax thresholds:
  • Until 2025: Revenue above VND 100 million/year is taxable.
  • From 2026: Revenue above VND 200 million/year is subject to VAT.