Enterprise code and tax code: are they the same or different?
The enterprise code is also the tax code. Structure of the code, codes for branches and representative offices, and how to look up an enterprise code accurately.
Many new business owners ask: after receiving the Enterprise Registration Certificate, do I need to register a tax code as well? The answer is no – because the enterprise code is the tax code.
One Code for Every Procedure
Under Article 29 of the Law on Enterprises, the enterprise code is a number sequence generated by the National Enterprise Registration Information System, issued to an enterprise upon formation and printed on its Enterprise Registration Certificate. Each enterprise has one unique code, which is also its tax code.
3 things to know about the enterprise code
- Also the tax codeNo separate tax code registration
- Enterprise: 10 digits; dependent unit: 13 digitsBranches and representative offices use the enterprise’s code plus 3 digits
- Never reissued to another organizationEven after the enterprise ceases operation
Structure of the Code
- Enterprise: a code of 10 digits.
- Branch or representative office: a code of 13 digits – the first 10 digits are the enterprise’s code and the last 3 digits are the dependent unit code.
- Business location: has its own business location code for management purposes; it is not an independent tax code.
What Is the Code Used For?
Enterprises use this code to fulfill tax obligations, declare social insurance, issue invoices, open bank accounts, sign contracts and carry out other administrative procedures. The code does not change throughout the enterprise’s operation, even if it changes its name, address or company type.
Not Reissued to Another Enterprise
When an enterprise ceases operation, its enterprise code expires and is not reissued to any other organization or individual.
How to Look Up an Enterprise Code
You can search on the National Business Registration Portal by name or code. The results show the enterprise’s name, address, legal representative and operating status – useful for checking a counterparty before signing a contract.
Preparing to form a company? See the 2026 company formation procedure or let lawyers handle it end to end.
Content reviewed by Lawyer Đoàn Minh Đức (Director – Managing Lawyer); updated 10 Oct 2026.
This article is for reference only, based on regulations as of the update date. For advice on your specific case, please contact a lawyer.
