Business households can switch to declaration without having to buy software or pay fees.

All procedures for business households to switch from contract to declaration are completely free, without additional fees or software purchase requirements, according to the tax authority.

From 2026, households that are calculating taxes by the lump-sum method will switch to the declaration model or choose to become small and medium-sized enterprises. To implement this roadmap, the Tax Department has just requested units across the industry to focus on implementing the 60-day peak plan to convert the model for business households.

According to the Plan, all procedures for registration, declaration and electronic tax payment are free, without additional fees and without requiring business households to purchase software. The processes, forms and instructions will be made public and unified nationwide, making it easy for households to follow and implement.

The Tax Department also requested to assign specific conversion targets to each locality. In particular, the priority principle is "support first - monitor later", to guide and help business households get familiar with the declaration process before entering the compliance monitoring stage.

Small traders do business at a market in Hanoi .

In this campaign, the tax sector aims for 100% of business households to apply the self-declaration and tax payment method from January 1, 2026. At the same time, all business households subject to the application of electronic invoices generated from cash registers according to Decree 70/2025 - with revenue of over VND 1 billion - must register and use them.

In addition, tax authorities at all levels must ensure that tax procedures are carried out electronically in a convenient and easy manner. They must announce a contact point (hotline) to support business households in handling timely matters, answering 100% of problems within 24 hours, and available 24/7.

The operator also plans to implement direct and online support programs and coordinate with local authorities to organize mobile support points at traditional markets and commercial streets. These programs will follow the motto of "hand-holding" and direct response.

Resolution 68 of the Politburo requires the elimination of lump-sum tax for business households, no later than 2026. At the same time, the operator expands the tax base through the use of electronic invoices generated from cash registers. Tax authority representatives believe that this will be a necessary preparatory step for business households to develop into enterprises, thereby being able to access support policies and resources to expand production and business.

According to data from the Ministry of Finance , by the end of 2024, the country will have 3.6 million tax-managed business households, of which nearly 2 million will pay lump-sum tax. The average lump-sum tax for each business household is about 672,000-700,000 VND per month, about one-seventh of the average contribution of declared households.

Last year, the total state budget revenue from households and individual businesses was about 26,000 billion VND. In the first half of the year, the revenue from households and individual businesses was estimated at over 17,000 billion VND.

vnexpress.net

Source: https://baolaocai.vn/ho-kinh-doanh-chuyen-sang-ke-khai-khong-can-mua-phan-mem-nop-le-phi-post885854.html