From 2026, business households must self-declare and calculate taxes.

Photo caption — Business households install eTax Mobile software to self-declare taxes. Photo: Thu Hien/VNA

The Ministry of Finance said that the development of the Decree regulating the declaration, calculation and deduction of taxes, and the use of electronic invoices by business households and individual businesses aims to concretize the policies and orientations of the Party and the National Assembly in Resolution No. 68-NQ/TW and Resolution No. 198/2025/QH15, thereby creating favorable conditions and support for business households and individual businesses and abolishing lump-sum taxes, establishing a tax management mechanism suitable for each group of business households and individual businesses.

The Draft Decree regulating the declaration, calculation and deduction of taxes, and use of electronic invoices by business households and individual businesses includes 3 chapters and 13 articles.

The draft Decree proposes to apply to taxpayers who are business households and business individuals who are paying taxes according to the tax lump sum method as prescribed in the Law on Tax Administration 2019, self-determining the amount of tax payable according to declaration from January 1, 2026; business households and business individuals who have paid taxes according to the declaration method as prescribed in the Law on Tax Administration 2019; business households and business individuals who have just started doing business, from January 1, 2026.

Tax authorities at all levels and tax officials are assigned the task of tax management for business households and business individuals.

Other agencies, organizations and individuals related to the implementation of tax obligations of business households and business individuals.

According to the draft, business households and business individuals must accurately, honestly and fully declare the contents of tax declaration dossiers and other revenues for each type of tax and other revenues and self-calculate the amount of tax and other revenues payable, except in cases where the calculation of tax and other revenues, tax notification and other revenues are performed by tax authorities.

In case an organization or individual deducts tax, declares tax, other revenues on behalf of, or pays tax, other revenues on behalf of a taxpayer in accordance with the provisions of tax law and other laws, the business household or individual does not have to pay the amount of tax, other revenues that have been deducted, declared, or paid on behalf of.

For value added tax and personal income tax, households and individuals doing business will base their actual annual revenue on their actual revenue to determine whether they are subject to value added tax and personal income tax from January 1, 2026. If they are subject to tax, they will calculate the value added tax and personal income tax according to regulations and declare and pay tax to the tax authority. If they determine that they are not subject to tax, they must notify the tax authority of their actual annual revenue according to regulations.

For taxes such as value added tax, personal income tax, special consumption tax, resource tax and environmental protection tax, if business households and individuals use electronic invoices with codes, the tax management system will automatically support determining the amount of tax payable and updating data. If electronic invoices are not used, businesses will self-determine the amount of tax payable according to regulations; at the same time, they will also self-determine environmental protection fees and other fees payable.

Business households that are required to register their business must carry out temporary suspension procedures according to Decree 168/2025/ND-CP; business households and individuals that are not required to register must send a written notice to the tax authority to update their suspension status. During the suspension period, they do not have to submit tax declarations, except in cases where the suspension is not for a full month (for monthly declarations) or not for a full quarter (for quarterly declarations).

The latest deadline for tax payment is the last day of the tax declaration submission deadline; for supplementary declarations, the deadline for tax payment is the deadline for filing the tax declaration for the tax period in which the error is found. Tax declarations are submitted electronically or directly to the tax authority in charge of the place where the taxpayer conducts business activities.

According to the draft, business households and business individuals with annual revenue of 1 billion VND or more must apply electronic invoices with tax authority codes, electronic invoices generated from cash registers with data connection to tax authorities according to regulations in Clause 8, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government .

Business households and business individuals with annual revenue of less than 1 billion VND are not required to use electronic invoices with tax authority codes or electronic invoices generated from cash registers with data connection to tax authorities.

In case of meeting the conditions on information technology infrastructure and having the need to use electronic invoices, the tax authority encourages and supports business households and business individuals to register to use electronic invoices with tax authority codes or electronic invoices generated from cash registers with data connection to the tax authority.

In case a business household or individual business does not register to use electronic invoices but needs to use electronic invoices, they must declare and pay taxes before being issued an electronic invoice with a code by the tax authority for each transaction of selling goods or providing services. The order and procedures for registering to use electronic invoices and the registration form for using electronic invoices shall comply with the guidance of the Ministry of Finance.

Regarding tax declaration and tax deduction for business activities on e-commerce platforms and digital platforms of business households and individual businesses, according to the draft, the owner and manager of e-commerce trading floors and digital platforms with online ordering and payment functions are responsible for deducting and paying taxes on behalf of each transaction of providing goods and services according to the provisions of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government.

Households and individuals residing and doing business on e-commerce platforms with online ordering functions but without payment functions are responsible for self-declaring and paying taxes according to the provisions of Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government.

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