{"id":7436,"date":"2026-02-01T21:58:30","date_gmt":"2026-02-02T04:58:30","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7436"},"modified":"2026-02-05T00:33:09","modified_gmt":"2026-02-05T07:33:09","slug":"quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/","title":{"rendered":"New regulations in 2026 on taxes for household businesses with revenue under 500 million VND."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Entering 2026, the legal framework governing the operations of household businesses will undergo significant changes, particularly regarding the taxable revenue threshold. According to the new regulations in the Value Added Tax (VAT) Law and the Personal Income Tax (PIT) Law, household businesses with annual revenue not exceeding 500 million VND will be exempt from VAT and PIT.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, it should be noted that tax exemption does not mean exemption from obligations. In fact, this group of household businesses still has to comply with a series of requirements regarding bookkeeping, declaration, and revenue transparency as stipulated by tax laws.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1FkcXPQV1oshwvg6ovfv8qzQTkpVUPffL\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Doanh_thu_duoi_500_trieu_khong_phai_nop_thue_GTGT_va_thue_TNCN\" >Businesses with revenue under 500 million VND are exempt from VAT and personal income tax.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ve_thue_GTGT\" >Regarding VAT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ve_thue_TNCN\" >Regarding personal income tax<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Mien_thue_nhung_van_phai_ghi_chep_so_ke_toan\" >Tax-exempt but still requires accounting records.<\/a><\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Tu_2026_ho_kinh_doanh_phai_thong_bao_doanh_thu_thuc_te_cho_co_quan_thue\" >From 2026, household businesses must report their actual revenue to the tax authorities.<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Doanh_thu_duoi_500_trieu_dong_Khong_bat_buoc_dung_hoa_don_dien_tu_tu_may_tinh_tien\" >Revenue under 500 million VND: Using electronic invoices from cash registers is not mandatory.<\/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\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Khong_bat_buoc_nhung_hoa_don_dau_vao_van_%E2%80%9Crat_quan_trong%E2%80%9D\" >While not mandatory, input invoices are still &quot;very important&quot;.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/quy-dinh-thue-ho-kinh-doanh-duoi-500-trieu\/#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=\"Doanh_thu_duoi_500_trieu_khong_phai_nop_thue_GTGT_va_thue_TNCN\"><\/span><b>Businesses with revenue under 500 million VND are exempt from VAT and personal income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">This is considered the most notable reform of the tax policy to be implemented from 2026, clearly demonstrating a direction to support the small business sector.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_GTGT\"><\/span><b>Regarding VAT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Clause 25, Article 5 of the 2024 Value Added Tax Law (Law No. 48\/2024\/QH15), as amended and supplemented by Law No. 149\/2025\/QH15, stipulates that goods and services produced and traded by households and individuals with annual revenue of VND 500 million or less are exempt from Value Added Tax.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ve_thue_TNCN\"><\/span><b>Regarding personal income tax<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Clause 1, Article 7 of the Personal Income Tax Law of 2025 (Law No. 109\/2025\/QH15) stipulates that resident individuals engaged in production and business activities with revenue not exceeding VND 500 million per year are not subject to personal income tax obligations.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This policy aims to reduce financial pressure, create room for small businesses to maintain operations, and gradually improve their competitiveness in a volatile economic environment.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Mien_thue_nhung_van_phai_ghi_chep_so_ke_toan\"><\/span><b>Tax-exempt but still requires accounting records.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A common misconception is that &quot;if you don&#039;t pay taxes, you don&#039;t need to keep accounting records.&quot; In reality, the law states the opposite.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Article 4 of Circular 152\/2025\/TT-BTC of the Ministry of Finance, business households, even those exempt from tax, are still required to record revenue through:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sales revenue register for goods and services (form S1a-HKD).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record all relevant information, including: the date of entry, the details of the transaction, and the revenue amount for each transaction or period.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This revenue register is an important legal basis for:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof that the business household is eligible for tax exemption;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To serve as a basis for comparison when tax authorities inspect and verify actual revenue.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tu_2026_ho_kinh_doanh_phai_thong_bao_doanh_thu_thuc_te_cho_co_quan_thue\"><\/span><b>From 2026, household businesses must report their actual revenue to the tax authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The 2025 Tax Administration Law (Law No. 108\/2025\/QH15) strongly shifts towards a self-declaration and self-responsibility mechanism.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specifically, according to Clause 1, Article 13, business households must:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine your own revenue generated during the year;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proactively report actual revenue to the tax authorities, even if the revenue falls within the tax-exempt threshold.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">For business households using electronic invoices or invoices generated from cash registers, the tax management system will:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically compile data;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assistance in preparing declaration forms significantly reduces administrative procedures.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This mechanism aims to curb the practice of splitting revenue into smaller amounts, concealing revenue to evade taxes, and to enhance transparency in the management of household business taxes.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_thu_duoi_500_trieu_dong_Khong_bat_buoc_dung_hoa_don_dien_tu_tu_may_tinh_tien\"><\/span><b>Revenue under 500 million VND: Using electronic invoices from cash registers is not mandatory.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Decree 123\/2020\/ND-CP, amended and supplemented by Decree 70\/2025\/ND-CP, the general principle remains:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When selling goods or providing services, the seller must issue an invoice to the buyer, even for promotional items, gifts, or internal consumption.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The mandatory requirement to use electronic invoices generated from cash registers connected to the tax authority only applies to business households paying flat-rate taxes with annual revenue of 1 billion VND or more.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, business households with revenue under 500 million VND are not required to use this type of invoice, although they can still voluntarily use it to increase professionalism.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khong_bat_buoc_nhung_hoa_don_dau_vao_van_%E2%80%9Crat_quan_trong%E2%80%9D\"><\/span><b>While not mandatory, input invoices are still &quot;very important&quot;.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Current legislation does not provide for direct penalties for small-scale businesses that lack input invoices. However, the resulting legal risks are significant:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risk of penalties for goods of unknown origin: Article 17 of Decree 98\/2020\/ND-CP (amended by Decree 24\/2025\/ND-CP) stipulates that the fine can be up to VND 100 million if the legal origin of the goods cannot be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Limitations in management and development: The lack of input invoices makes it difficult to control costs and cash flow, especially when household businesses want to convert to enterprises, participate in large supply chains, and work with partners requiring high transparency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increased risk of tax audits: Frequent transactions without invoices raise suspicions that the business is engaging in tax evasion or trading in illegal goods.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From 2026, household businesses with revenue under 500 million VND will benefit greatly from VAT and personal income tax exemptions, but in return, they will face higher requirements for self-management, transparency, and legal compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Maintaining complete accounting records, reporting revenue truthfully, and proactively controlling input invoices not only helps protect tax-exempt rights but also forms a crucial foundation for sustainable business development and minimizes long-term legal risks.<\/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<p><strong>Source:<\/strong> Article <span style=\"color: #ff0000;\">Vietnam Law<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang n\u0103m 2026, khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t li\u00ean quan \u0111\u1ebfn ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf. Theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), h\u1ed9 kinh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7437,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7436","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\/7436","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=7436"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7436\/revisions"}],"predecessor-version":[{"id":7489,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7436\/revisions\/7489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7437"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}