{"id":7359,"date":"2026-01-25T20:20:01","date_gmt":"2026-01-26T03:20:01","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7359"},"modified":"2026-01-29T19:40:47","modified_gmt":"2026-01-30T02:40:47","slug":"ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/","title":{"rendered":"Do small-scale retailers need to register as business households?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When starting a business or small-scale trading in a residential area, many individuals wonder whether it is mandatory to register as a household business to open a small-scale retail outlet. This question has now been clarified by law through Decree 168\/2025\/ND-CP, helping people and households to be more proactive in choosing a suitable and compliant business form.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Es1IdqF8GAxS6FLwuHWu_dwpwLu15tOA\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Nguyen_tac_chung_ve_dang_ky_ho_kinh_doanh\" >General principles for business registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Nhom_doi_tuong_duoc_mien_dang_ky_Ho_kinh_doanh_theo_Nghi_dinh_1682025ND-CP\" >Groups of entities exempt from registering as household businesses according to Decree 168\/2025\/ND-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Hoat_dong_san_xuat_trong_linh_vuc_nong_%E2%80%93_lam_%E2%80%93_ngu_nghiep_va_lam_muoi\" >Production activities in the fields of agriculture, forestry, fisheries, and salt production.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Kinh_doanh_luu_dong_va_dich_vu_co_thu_nhap_thap\" >Mobile businesses and low-income services<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Phan_biet_cua_hang_co_dinh_voi_buon_ban_nho_le\" >Distinguishing between fixed-location stores and small-scale retail businesses.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Kinh_doanh_nganh_nghe_co_dieu_kien_van_phai_dang_ky\" >Businesses operating in regulated sectors still need to register.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Quyen_loi_tu_viec_tu_nguyen_dang_ky\" >Benefits of voluntary registration<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/ban-hang-nho-le-co-phai-dang-ky-ho-kinh-doanh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_chung_ve_dang_ky_ho_kinh_doanh\"><\/span><b>General principles for business registration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Vietnamese law, all profit-making activities must be managed by the State through business registration, most commonly through enterprises or household businesses. However, to support small-scale livelihood activities, the law allows for certain cases to be exempt from registration obligations. Whether or not registration is required depends on the characteristics of the activity, revenue scale, and actual business sector.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_doi_tuong_duoc_mien_dang_ky_Ho_kinh_doanh_theo_Nghi_dinh_1682025ND-CP\"><\/span><b>Groups of entities exempt from registering as household businesses according to Decree 168\/2025\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on Clause 3, Article 82 of Decree 168\/2025\/ND-CP, the law identifies two main groups of subjects that are not required to register as household businesses, specifically as follows:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hoat_dong_san_xuat_trong_linh_vuc_nong_%E2%80%93_lam_%E2%80%93_ngu_nghiep_va_lam_muoi\"><\/span><b>Production activities in the fields of agriculture, forestry, fisheries, and salt production.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Households directly involved in agricultural production, forestry, aquaculture, or salt production are exempt from business registration. These are traditional production activities closely linked to land and water resources and play an essential role in rural economic development.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kinh_doanh_luu_dong_va_dich_vu_co_thu_nhap_thap\"><\/span><b>Mobile businesses and low-income services<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">This group includes small-scale commercial activities that are unstable in location or generate only low income. The low income threshold is not applied uniformly nationwide but is specifically defined for each locality by the People&#039;s Committee at the provincial level.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some typical activities in this group include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Street vendors selling snacks, food, and drinks in small quantities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trading in bulk: buying goods in batches to resell.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile businesses using pushcarts, motorbikes, or other forms of continuous movement.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seasonal business, not a regular occurrence.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Low-income services include shoe shining, lottery ticket selling, locksmithing, car repair, car washing, hairdressing, painting, photography, etc.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phan_biet_cua_hang_co_dinh_voi_buon_ban_nho_le\"><\/span><b>Distinguishing between fixed-location stores and small-scale retail businesses.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To avoid confusion between registering a store and other forms of petty trading, the concepts in Decree 39\/2007\/ND-CP are still used as a reference, in which:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Street vending: buying and selling goods at a mobile location, without a fixed place.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Petty trading: trading in small quantities of goods, on a very limited scale.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Selling snacks: selling food and drinks for dine-in or takeaway.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If you have a fixed business location, display a sign, and your revenue exceeds the low income threshold set by the local authorities, then registering as a sole proprietorship is mandatory to ensure compliance with tax obligations and legal rights.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kinh_doanh_nganh_nghe_co_dieu_kien_van_phai_dang_ky\"><\/span><b>Businesses operating in regulated sectors still need to register.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">One point to note is that, regardless of whether it&#039;s a mobile business or a low-income service, if the business falls under the category of conditional business activities, individuals must still register their business and obtain all relevant licenses and certificates. Examples include food businesses requiring special preservation or services related to security and public order.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quyen_loi_tu_viec_tu_nguyen_dang_ky\"><\/span><b>Benefits of voluntary registration<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Clause 4, Article 82 of Decree 168\/2025\/ND-CP, the law allows individuals and households, even those exempted from the regulations, to proactively register their business if they so desire. Registration facilitates transactions with partners, access to loans, invoice issuance, and long-term brand building.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Understanding and correctly applying the regulations in Decree 168\/2025\/ND-CP will help small business owners minimize legal risks and choose the right direction for their future business development.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<blockquote><p><b>Source:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/mo-cua-hang-nho-co-phai-dang-ky-ho-kinh-doanh--gdpl45885.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Vietnamese Law<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>During the process of starting a business or small-scale trading in a residential area, many individuals wonder whether it is mandatory to register as a household business to open a small-scale retail outlet. This question has now been clarified by law through Decree [...]<\/p>","protected":false},"author":4,"featured_media":7360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7359"}],"version-history":[{"count":6,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7359\/revisions"}],"predecessor-version":[{"id":7418,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7359\/revisions\/7418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7360"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}