Decoding business model transformation and tax declaration: From the practical experience of household businesses.

Removing obstacles for household businesses.

According to the Vietnam Chamber of Commerce and Industry (VCCI), the workshop took place in the context that nearly 5 million business households will no longer pay flat-rate taxes but will switch to paying taxes based on declarations from January 1, 2026.

On October 31, 2025, the Tax Department issued Decision No. 3352/QD-CT, implementing the "60-day intensive plan to transition from lump-sum tax to declaration-based tax for business households". However, in practice, the transition from lump-sum tax to declaration-based tax still presents many uncertainties and major questions, causing concern and difficulties for business households and individuals who are accustomed to manual methods, lack digital infrastructure, and are apprehensive about the change.

*The scene at the seminar. Photo: Thanh Tuan*

The workshop helped address the difficulties faced by household businesses when transitioning to a new business model and filing taxes, clarifying areas of uncertainty from an expert's perspective, thereby helping household businesses confidently comply with regulations and achieve sustainable development.

In his opening remarks, Mr. Nguyen Quang Vinh, Vice President of VCCI, emphasized the role, scale, and significant contributions of the household business sector to the budget, growth, and social welfare. He affirmed that the transformation of the tax management model is not intended to create difficulties, but rather serves as a stepping stone for household businesses to develop more transparently, fairly, and sustainably.

“ As the national organization representing the business community, VCCI always considers supporting and accompanying household businesses as an important, long-term, and strategically significant task ,” Mr. Nguyen Quang Vinh expressed.

*Mr. Nguyen Quang Vinh, Vice President of VCCI, speaks at the event. Photo: Thanh Tuan*

The Vice President of VCCI believes that, in order for household businesses to develop sustainably, integrate into the digital economy , and enhance their competitiveness, the process of transforming business models and tax declaration methods needs to be carried out in a convenient, simple, and transparent manner.

Also at the event, Mr. Mai Son, Deputy Director of the Tax Department, affirmed that the tax sector continuously organizes communication channels, dialogues, and seminars to answer questions and help taxpayers understand and proactively fulfill their obligations. Simultaneously, they will provide appropriate support, connecting each group of business households with accounting and tax declaration software providers, tailored to their scale and operating conditions.

A pivotal step in enhancing self-discipline.

Within the framework of the workshop, Mr. Pham Ngoc Thach, Deputy Head of the Legal Department of VCCI, presented a paper on the topic: The impact of the tax declaration model transformation from the VCCI perspective and recommendations for business households.

*Mr. Mai Son, Deputy Director of the Tax Department. Photo: Thanh Tuan*

According to VCCI, when switching to online tax declaration, 49% of business households believe that the cost and time spent managing invoices and documents will increase significantly. In addition, there are difficulties in complying with regulations on electronic invoices and point-of-sale equipment, including: limited digital technology capabilities, the habit of manual record-keeping, the burden of investment costs, and complex procedures.

“ Household businesses need to regularly update themselves on legal regulations through mainstream media and tax authorities. At the same time, they should strengthen the application of information technology in their operations, choosing software solutions suitable for their business model so that technology becomes an assistant – empowering household businesses ,” said Mr. Pham Ngoc Thach.

Also at the seminar, Mr. Do Tuan Anh, Deputy General Director of KiotViet Technology Joint Stock Company, agreed with VCCI's viewpoint. He noted that age, industry, and business environment determine the ability to adopt technology; traditional groups adopt it more slowly and need more technological support. Therefore, understanding and collaboration are decisive factors in the success of digital transformation.

Mr. Do Tuan Anh informed that KiotViet has mapped out the digital transformation stages for household businesses, from initial surveys and eligibility assessments to post-sales care and support. In collaboration with household businesses, technology companies need to clarify the questions and needs of these businesses at each stage, solving each small problem to collectively find solutions to the larger challenge of digital transformation.

*The workshop attracted a large number of individuals and business owners. Photo: Thanh Tuan*

Meanwhile, Ms. Nguyen Thi Cuc, President of the Vietnam Tax Consulting Association, offered new perspectives through her presentation on the topic: Reducing Costs - Increasing Transparency: The Role of Tax Consulting and Building a Culture of Voluntary Tax Compliance in the New Era.

Through the thorough analysis of the Chairman of the Tax Advisory Council, business households have clearly understood the benefits of switching to online tax declaration, which aims for transparency, increased compliance, and expanded development opportunities.

“ The transformation of the business model is considered a crucial step in promoting household businesses to enhance their self-awareness in complying with tax laws and building an entrepreneurial and business culture. This is seen as a key to sustainable market development, helping household businesses mature and make significant contributions to the growth of the private economy ,” Ms. Nguyen Thi Cuc emphasized.

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