{"id":7362,"date":"2026-01-25T20:44:03","date_gmt":"2026-01-26T03:44:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7362"},"modified":"2026-01-29T19:53:02","modified_gmt":"2026-01-30T02:53:02","slug":"bo-thue-khoan-2026-ho-kinh-doanh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/bo-thue-khoan-2026-ho-kinh-doanh\/","title":{"rendered":"With the abolition of lump-sum tax from January 1, 2026, what should small businesses do to avoid tax issues?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Starting January 1, 2026, the tax mechanism applied to household businesses will undergo a fundamental change as the lump-sum tax method will no longer be used. This is considered a major shift in tax management and also raises many concerns for small businesses, those with low revenue, or those operating in specialized fields such as solar power production and small-scale services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this context, understanding the new tax declaration procedures, accounting obligations, and regulations on the use of electronic invoices is crucial for businesses to comply with the law and minimize unnecessary expenses.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1bQctJvDLW0VonDDF-A4hK5wvbvMOKMht\/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_88 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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Co_so_phap_ly_ve_viec_bai_bo_thue_khoan_tu_nam_2026\" >Legal basis for abolishing lump-sum tax from 2026.<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#So_sanh_cach_quan_ly_thue_truoc_va_sau_khi_bo_thue_khoan\" >Comparing tax administration methods before and after the abolition of lump-sum tax.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-thue-khoan-2026-ho-kinh-doanh\/#Doi_tuong_phai_su_dung_hoa_don_dien_tu_va_may_tinh_tien_POS\" >Who is required to use electronic invoices and point-of-sale (POS) systems?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-thue-khoan-2026-ho-kinh-doanh\/#Ho_kinh_doanh_ke_khai_thue\" >Household businesses file tax returns.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/bo-thue-khoan-2026-ho-kinh-doanh\/#Ho_kinh_doanh_bat_buoc_dung_may_tinh_tien\" >Businesses are required to use cash registers.<\/a><\/li><\/ul><\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Huong_xu_ly_hoa_don_voi_ho_kinh_doanh_doanh_thu_duoi_160_trieu_dong\" >Guidelines for handling invoices for household businesses with revenue under 160 million VND.<\/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\/bo-thue-khoan-2026-ho-kinh-doanh\/#Luu_y_quan_trong_trong_giai_doan_chuyen_doi_sang_ke_khai_thue\" >Important notes during the transition to filing tax returns.<\/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\/bo-thue-khoan-2026-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=\"Co_so_phap_ly_ve_viec_bai_bo_thue_khoan_tu_nam_2026\"><\/span><b>Legal basis for abolishing lump-sum tax from 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Resolution No. 68-NQ\/TW dated May 4, 2025, of the Politburo on the development of the private economy, the State has clearly defined the policy of ending the lump-sum tax system for business households no later than 2026. This policy aims to enhance transparency, promote digital transformation in tax management, and create conditions for business households to gradually transition to the enterprise model.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To implement the above policy, Decision No. 3389\/QD-BTC dated October 6, 2025, of the Ministry of Finance approved the plan to innovate tax management methods, according to which business households must implement the self-declaration and self-payment mechanism from January 1, 2026. This means that the term &quot;lump-sum tax&quot; will no longer appear in the tax management system from this point onwards.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_cach_quan_ly_thue_truoc_va_sau_khi_bo_thue_khoan\"><\/span><b>Comparing tax administration methods before and after the abolition of lump-sum tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To help businesses easily understand the changes in the tax management mechanism when the lump-sum tax is officially abolished from 2026, the table below summarizes and compares the important criteria between the previous method and the new declaration method. Through this, businesses can clearly identify the obligations arising, especially those related to tax declaration, accounting procedures, and the use of electronic invoices.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Board:<\/b><span style=\"font-weight: 400;\"> Comparing tax management methods for household businesses before and after 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Before 2026<\/b><\/td>\n<td style=\"text-align: center;\"><b>From January 1, 2026<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Tax calculation method<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Applying a flat-rate tax to many small businesses.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">100% declares taxes based on actual revenue.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">How to determine revenue<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Revenue is determined by the tax authorities based on a fixed rate.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Revenue is based on actual invoices and supporting documents.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Declaration obligations<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">No regular declarations are required; payments are mainly based on a fixed rate.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Self-declaration and self-payment of taxes periodically.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Accounting regime<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Not required or only very simple record-keeping.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The accounting system as stipulated in Circular 88 is mandatory.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Invoice format<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">You can use paper invoices or request individual invoices for each transaction.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">The use of electronic invoices is mandatory when selling goods or providing services.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Level of management<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Management based on estimates offers high stability but lacks transparency.<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">Transparent, digitized management that closely aligns with real-world operations.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">As the comparison table above shows, the abolition of lump-sum tax from 2026 is not only a change in tax calculation but also entails a comprehensive shift in the management method for household businesses. From being dependent on lump-sum amounts determined by the tax authorities, household businesses will have to be more proactive in record-keeping, revenue declaration, and the use of electronic invoices. Early preparation in terms of awareness, accounting procedures, and invoicing solutions will help household businesses adapt smoothly to the new mechanism, reduce risks, and avoid unnecessary costs during implementation.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doi_tuong_phai_su_dung_hoa_don_dien_tu_va_may_tinh_tien_POS\"><\/span><b>Who is required to use electronic invoices and point-of-sale (POS) systems?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Based on the Law on Tax Administration No. 38\/2019\/QH14 and Decree No. 70\/2025\/ND-CP dated March 20, 2025, the obligation to use electronic invoices is classified as follows:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_ke_khai_thue\"><\/span><b>Household businesses file tax returns.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">These are households with revenue and labor force meeting the criteria of a micro-enterprise or larger. This group must implement accounting procedures and use electronic invoices with tax authority codes for all sales and service transactions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ho_kinh_doanh_bat_buoc_dung_may_tinh_tien\"><\/span><b>Businesses are required to use cash registers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Clause 1, Article 11 of Decree 70\/2025\/ND-CP, only households with annual revenue of VND 1 billion or more, or those operating in the retail sector directly selling to consumers (food and beverage, restaurants, hotels, supermarkets, retail, etc.), are required to use electronic invoices generated from cash registers.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Huong_xu_ly_hoa_don_voi_ho_kinh_doanh_doanh_thu_duoi_160_trieu_dong\"><\/span><b>Guidelines for handling invoices for household businesses with revenue under 160 million VND.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For business households with total revenue in 2025 under VND 160 million, according to current regulations, there is no obligation to pay VAT in 2026. However, in practice, difficulties arise during the transition period, especially with revenue at the end of 2025 but invoices issued at the beginning of 2026 (for example, electricity bills for December 2025 finalized in January 2026).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Some common difficulties include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax authorities no longer issue individual invoices for each transaction to households that have switched to the declaration-based system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Despite low revenue, household businesses still need to equip themselves with electronic invoicing software to process outstanding invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The cost of purchasing the software (approximately 1 million VND) becomes a significant burden compared to the small revenue scale (for example, only 10-15 million VND\/month).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_trong_giai_doan_chuyen_doi_sang_ke_khai_thue\"><\/span><b>Important notes during the transition to filing tax returns.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">While detailed guidelines on handling individual invoices for household businesses are still being finalized, household businesses should proactively implement the following solutions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contact the relevant tax office directly for the latest guidelines. Some localities may implement temporary solutions during the transition period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prioritize choosing flexible electronic invoicing software that allows purchasing based on the number of invoices (50-100) instead of an annual package, in order to save costs if the need is not high.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Implementing simplified accounting practices in accordance with Circular 88\/2021\/TT-BTC ensures clear and transparent data from the outset. This helps business households easily demonstrate lower actual revenue and avoid risks during tax audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Closely monitor new guidelines related to the Tax Administration Law, especially regarding the mechanism for handling invoices arising unexpectedly for taxpayers \u2013 a topic that currently lacks detailed regulations.<\/span><\/li>\n<\/ul>\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\/ho-kinh-doanh-co-doanh-thu-thap-su-dung-hoa-don-the-nao--gdpl45878.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Vietnamese Law<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>B\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2026, c\u01a1 ch\u1ebf thu\u1ebf \u00e1p d\u1ee5ng cho h\u1ed9 kinh doanh s\u1ebd c\u00f3 s\u1ef1 thay \u0111\u1ed5i c\u0103n b\u1ea3n khi ph\u01b0\u01a1ng ph\u00e1p thu\u1ebf kho\u00e1n kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t b\u01b0\u1edbc chuy\u1ec3n l\u1edbn trong qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u1ed3ng th\u1eddi c\u0169ng \u0111\u1eb7t ra nhi\u1ec1u b\u0103n kho\u0103n cho c\u00e1c h\u1ed9 kinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7362","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\/7362","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=7362"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7362\/revisions"}],"predecessor-version":[{"id":7420,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7362\/revisions\/7420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7363"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}