--- title: "Tax and accounting notes for small business owners" description: "Notes from our accountants on deadlines, invoices and household business tax, in plain words." canonical: https://sosachsang.thenexova.cloud/en/blog lang: en last-updated: 2026-10-04 --- TL # Tax and accounting notes for small business owners > Notes from our accountants on deadlines, invoices and household business tax, in plain words. Nguồn / Source: https://sosachsang.thenexova.cloud/en/blog Notes from our accountants on deadlines, invoices and household business tax, in plain words. Start here · 8 min read ## [Opening a company in Vietnam as a foreigner: real costs in 2026](/en/blog/company-setup-cost-vietnam-2026) State fees, seal, digital signature, e-invoices, capital timing and the monthly accounting you will need. What a small company really costs to open in 2026. Võ Ngọc Mai · updated 04/10/2026 10/26 ### October 2026 02/10 Tax [Vietnam tax payment extension 2026: who qualifies and the 2 November cut-off](/en/blog/vietnam-tax-payment-extension-2026-decree-245) 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. 6 minQuân 09/26 ### September 2026 25/09 Tax [CIT finalization and financial statements for 2026: due 31 March 2027](/en/blog/vietnam-cit-finalization-financial-statements-2026) 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. 7 minTài 22/09 Company [Outsourced or in-house accountant in Vietnam: the full cost compared](/en/blog/outsourced-or-in-house-accountant) Salary, social insurance, software and cover for leave for an in-house accountant, against a monthly service fee. When hiring is the better choice. 6 minHạnh 10/09 Company [Bookkeeping for household businesses under Circular 152](/en/blog/household-business-bookkeeping-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. 6 minTrang 08/09 Company [Should a household business become a limited company? Tax, books and costs compared](/en/blog/household-business-to-limited-company) 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. 7 minMai 08/26 ### August 2026 12/08 Tax [Quarterly provisional CIT in 2026: the new deadline and the 80% rule](/en/blog/vietnam-provisional-cit-2026) 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%. 7 minTài 07/26 ### July 2026 23/07 Tax [E-invoices for household businesses in 2026: when they become mandatory](/en/blog/e-invoices-household-business-2026) 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. 5 minTrang 20/07 Tax [Monthly or quarterly VAT filing in Vietnam, and the 2026 deadlines](/en/blog/vietnam-vat-filing-monthly-or-quarterly) 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. 7 minQuân 06/26 ### June 2026 18/06 Tax [Filing household business tax on eTax Mobile, step by step](/en/blog/filing-household-tax-on-etax-mobile) 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. 6 minQuân 05/26 ### May 2026 14/05 Tax [Household businesses under VND 1 billion: no tax, but three things to do](/en/blog/household-business-under-1-billion) 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. 6 minTrang 03/26 ### March 2026 12/03 Tax [Household business tax in Vietnam 2026: who files, how much, when](/en/blog/household-business-tax-vietnam-2026) 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. 8 minHạnh [2026 tax calendar](/en/tax-calendar-2026)[Common questions](/en/faq)[Search the articles](/en/search)