Tax and accounting notes for small business owners

Vietnam tax payment extension 2026: who qualifies and the 2 November cut-off

Decree 245/2026 defers VAT, provisional CIT, household PIT and half of 2026 land rent for listed sectors and small firms. Returns stay on time. Apply by 2 Nov 2026.

CIT finalization and financial statements for 2026: due 31 March 2027

What to file by 31 March 2027, the 15% and 17% CIT rates for small companies, and a week-by-week plan from December so nothing piles up in March.

Outsourced or in-house accountant in Vietnam: the full cost compared

Salary, social insurance, software and cover for leave for an in-house accountant, against a monthly service fee. When hiring is the better choice.

Bookkeeping for household businesses under Circular 152

Which books a Vietnamese household business keeps under Circular 152/2025 from 2026, who may keep them for the owner, and for how long. With a filled-in week of sales.

Should a household business become a limited company? Tax, books and costs compared

Tax, invoices, bookkeeping and accounting fees for a household business versus a limited company, worked through for a shop with VND 4 billion in revenue.

Quarterly provisional CIT in 2026: the new deadline and the 80% rule

From 1 July 2026 provisional CIT is due on the last day of the month after each quarter. A worked example for a VND 6 billion company so four quarters reach 80%.

E-invoices for household businesses in 2026: when they become mandatory

From VND 1 billion a year, Vietnamese household businesses must use tax-coded or cash-register e-invoices and register within 30 days. Which type suits your shop.

Monthly or quarterly VAT filing in Vietnam, and the 2026 deadlines

Who may file VAT quarterly in Vietnam, the VND 50 billion test, due dates on the 20th and at month end, every 2026 weekend and holiday shift, and the new 01/GTGT form.

Filing household business tax on eTax Mobile, step by step

How a household business files form 01/CNKD on eTax Mobile: log in, pick the right quarter, enter revenue, submit, then pay. With the mistakes we see most.

Household businesses under VND 1 billion: no tax, but three things to do

Under VND 1 billion a year, a household business pays no VAT or PIT in 2026, but must still send a revenue notice, keep a sales book and watch the threshold.

Household business tax in Vietnam 2026: who files, how much, when

Lump-sum tax for household businesses ended on 1 January 2026. The tax-free threshold is now VND 1 billion a year. The four revenue groups, the maths and the deadlines.