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Corporate & Investment · Standardized Services

Full-service household business registration 2026

A household business suits small shops, eateries and service outlets. We handle the full registration procedure and guide you on tax obligations under the rules applying from 2026.

Timeline
03 – 05 working days
Service fee from
2,000,000 VND
Place of registration
Commune People's Committee
Minimum capital
None required
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Overview

A household business is registered by one individual or by members of a household, who are liable for its business with all their assets. Since the two-tier local government model took effect, dossiers are filed with the commune-level business registration authority where the business location is.

From 1 Jan 2026, the presumptive tax method for household businesses is abolished; household businesses switch to self-declaring and paying tax, and some must use e-invoices. This is a major change owners need to understand as soon as they register.

If you plan to expand, open branches or work with corporate clients, consider forming a company from the start.

Full-service household business registration 2026
Full-service household business registration 2026 – HDS Law Firm

What's new for household businesses

  • Registration at commune levelUnder the two-tier local government model
  • Presumptive tax abolished from 1 Jan 2026Household businesses self-declare and pay tax
  • Business licence fee abolishedEffective from 1 Jan 2026
  • One household business per personNationwide
Key changes for household businesses from 2025 – 2026.

Costs & Timeline

ItemCostNotes
Legal procedure documents500,000 VND
Household Business Registration Certificate1,500,000 VND
Service fee from2,000,000 VND
Dossier drafting time2 working hours
Processing time03 – 05 working days

Scope of Service

Service includes

  • Advice on choosing between a household business and a company
  • Advice on the household business name, business lines and location
  • Drafting and filing the household business registration dossier
  • Guidance on tax declaration and invoices under the new rules
  • Receiving and handing over the Household Business Registration Certificate

What you need to prepare

  • ID cards of the head of household and participating household members (if any)
  • Business location address, lease/loan documents for the premises (if any)
  • Household business name, business lines, proposed business capital

Process

  1. 01

    Intake and consultation 30 minutes

    Lawyers discuss your needs, review the conditions and give an all-inclusive quote. No costs beyond the quote.

  2. 02

    Drafting and signing Same day

    We draft the full dossier on the latest forms. You sign in person or by digital signature, or our staff bring the documents to you.

  3. 03

    Filing and tracking 03 working days

    We file the dossier, track progress, and explain or amend it if the state authority requests.

  4. 04

    Handover 1 – 2 days

    We hand over the documents and seal (if any), with guidance on the next steps.

Household business or company?

CriteriaHousehold BusinessCompany
Legal entity statusNoYes
LiabilityUnlimited, with all assetsLimited to the capital contributed (LLC, JSC)
LocationOperates at one registered locationMay open branches and representative offices
Best forShops, eateries, small servicesCompanies that need to expand or work with large partners

Should you register a household business or form a company?

ItemHousehold BusinessCompany
Legal entity statusNoYes
LiabilityUnlimited, with all assetsLimited to capital contributed (LLC, JSC)
Place of registrationCommune-level business registration authorityProvincial Business Registration Office
Opening branchesNoAllowed
Best forShops, eateries, small servicesCompanies that want to expand
A quick comparison of a household business and a company to help you choose.

Notes & Legal Basis

Important notes

  • Each individual may register only one household business nationwide.
  • The lump-sum tax regime has been abolished since 1 Jan 2026; household businesses now declare and pay tax themselves.
  • A household business can be converted into a company as it grows.

Legal basis

  • Decree 168/2025/ND-CP on enterprise registration
  • Resolution 198/2025/QH15 on special mechanisms for the development of the private economy

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Converting a loan into capital contribution in a foreign-invested company (FDI)

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Issue

The client wished to convert a debt arising from a loan from its parent company into capital contribution in an economic organization in Vietnam, and to complete the legal procedures needed to record the new capital and update the related registration certificates.

What HDS did

HDS researched and advised on current regulations on converting a loan into capital contribution in a foreign-invested company, and assessed the conditions, options and legal issues arising. On that basis, HDS guided the client in preparing the required documents; drafted and finalized the legal documents for the transaction; and represented the client before the competent state authorities to complete the conversion of the loan into capital contribution and update the related enterprise registration and investment registration information.

Result

The competent authority approved the foreign investor's capital purchase; the company completed the related legal procedures and was issued an Enterprise Registration Certificate and an amended Investment Registration Certificate recording the changes as required. The loan-to-equity conversion was carried out successfully, helping optimize the capital structure and ensure the legal soundness of the company's investment activities.

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    Frequently Asked Questions

    Does a household business need a seal?

    Not required. A household business may make a seal if it needs one for transactions, but the law does not require it.

    Can a household business be converted into a company?

    Yes. The Law on Enterprises allows a household business to convert into a company; the company inherits the household business's rights and obligations.

    How do household businesses pay tax from 2026?

    Household businesses move to self-declaring and paying tax on actual revenue. Those with revenue below the taxable threshold do not pay value-added tax or personal income tax. We will give specific guidance for your line of business.

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