After reading this article, sellers will learn

  • ✅ When to register a business, when only tax registration is needed
  • ✅ Differentiate between declared households and khoán households
  • ✅ Types of business: offline, online, asset leasing
  • ✅ Regulations on accounting regime for business households from 2026

1. Do online sales require business registration?

Case 1: Only selling online (no store)

According to regulations: Business registration is not mandatory, but tax registration is required.

If you:

  • Sell goods via Facebook, Zalo, TikTok
  • Sell on e-commerce platforms (Shopee, Lazada, TikTok Shop)
  • Do not have a fixed business location

→ You need to go to the Tax Department of your residence to register for tax. Your tax identification number is your Citizen ID card number.

Important note

Although regulations do not mandate business registration, some local Tax Departments still require a business license before tax registration.

Recommendation: Contact the Tax Department of your residence directly to inquire before proceeding.

Case 2: Having a store or business location

Business registration is mandatory at the Commune/Ward People's Committee where the business location is situated.

Process:

  1. Submit the business household registration application at the Commune/Ward People's Committee
  2. Receive the Business Household Registration Certificate (with a business household code)
  3. This code is also the tax code for the business household

Case 3: Asset leasing (houses, cars, equipment...)

Business registration is not mandatory, only tax registration is required.

However, similar to online sales, some localities may have different requirements.

2. How do declared households and khoán households differ?

These are two different tax calculation methods for business households:

Criteria Declared Household Khoán Household
Subject Revenue > 500 million VND/year Revenue ≤ 500 million VND/year
Tax calculation method Self-declare actual revenue Tax authority determines a fixed tax amount
Tax declaration period Monthly or quarterly Annually (receive notification from tax authorities)
Invoices Must use electronic invoices Not mandatory
Accounting books Must keep accounting records Simpler
Digital signature Required Not mandatory

Example: Ms. Lan sells cosmetics

Situation 1: Ms. Lan sells online via Facebook, with annual revenue of about 300 million VND. → Ms. Lan belongs to the khoán household group or declares on a per-transaction basis.

Situation 2: Ms. Lan opens a shop, with annual revenue of 800 million VND. → Ms. Lan belongs to the declared household group, must declare taxes quarterly, and use electronic invoices.

3. What about selling on e-commerce platforms?

When you sell on e-commerce platforms with payment functions (Shopee, Lazada, TikTok Shop...), the platform will:

  • ✅ Deduct tax directly from each order
  • ✅ Pay tax on your behalf to the state budget

This means: For revenue that has been deducted by the platform, you do not need to declare tax again.

But note:

If you sell both on platforms and off platforms (Facebook, Zalo, your own website...), then:

  • The portion deducted by the platform → No need to declare
  • The portion sold off-platform → Must declare tax yourself

❓ Question: Annual revenue below 500 million VND, can the deducted tax be refunded?

If your total annual revenue is below 500 million VND (eligible for tax exemption), but tax has been deducted by the platform during the year → There are no specific guidelines yet for tax refunds; new circulars are needed.

4. Regulations on accounting for business households from 2026

Important new points

From 2026, business households must implement an accounting regime (keeping records), depending on the revenue group:

Group Annual Revenue Number of Accounting Books
Group 1 ≤ 500 million VND 1 type of book (revenue book)
Group 2 > 500 million - 3 billion VND 1 type of book
Group 3, 4 > 3 billion VND 4 types of books

Good news: The accounting regime for business households is very simple, not as complex as for businesses. You don't need to know accounting principles or debits/credits to do it.

Do business households have to submit financial statements?

No. Financial statements only apply to companies/enterprises.

5. Who can do accounting for business households?

According to regulations, the following individuals are allowed to do accounting for business households:

  • ✅ The business household owner
  • ✅ The owner's father, mother, spouse, children, siblings
  • ✅ Managers or operators within the business household
  • ✅ Storekeepers, cashiers (concurrently)
  • ✅ External accountants or accounting service providers

In other words: Almost anyone can do accounting for a business household, as long as the owner agrees.

6. Opening a bank account for a business household

If you have a business license:

Bring the Business Household Registration Certificate to the bank to open an account in the name of the business household.

If you only have tax registration (online sales):

Bring the Tax Registration Certificate to the bank to open an account.

Checklist: Starting your business correctly

  • Determine the business type: Online sales / With a store / Asset leasing
  • Contact the local Tax Department to inquire about registration requirements
  • Register the business (if required) at the Commune/Ward People's Committee
  • Register for tax and receive a tax code
  • Open a separate bank account for business
  • Learn about tax declaration obligations (read the next article)

Common mistakes

  1. Thinking that online sales don't require any registration → Wrong! Tax registration is still required.

  2. Using a personal account for business → It's advisable to open a separate account for easier management and transparency when tax authorities conduct checks.

  3. Not keeping purchase invoices → If you are a declared household, you need invoices to prove deductible expenses.

  4. Overlooking revenue from off-platform sales → The platform only deducts tax for sales on the platform; you must declare the remaining portion yourself.

7. Summary

Selling goods online or offline is linked to tax obligations and financial management responsibilities. Understanding correctly when to register a business, when only tax registration is needed, and grasping the current tax management methods will help sellers avoid legal risks and operate their businesses more sustainably. In the context of increasingly popular multi-channel selling, manual management of orders, revenue, and cash flow can easily lead to errors. GTG CRM supports sellers in centrally managing orders from multiple channels such as e-commerce platforms, social networks, and dedicated sales channels, while also consolidating revenue and generating reports for monitoring and tax declaration. This is a solution to help sellers conduct business effectively and comply with current regulations.

GTG CRM helps you manage orders from multiple sales channels (Shopee, Lazada, Facebook...) in one place, automatically calculates revenue, and generates reports for tax declaration. Learn more →

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