Filing household business tax on eTax Mobile, step by step

To file household business tax on eTax Mobile, the registered owner logs in with their tax code (or a level-2 VNeID digital identity), opens the declaration section for household and individual businesses, chooses form 01/CNKD and the correct quarter, enters revenue by business line, submits with a one-time code, and then pays the tax in a separate step. Filing and paying are two different actions. Most of the trouble we see comes from people doing the first and assuming they are done.

This applies to households with revenue of VND 1 billion a year or more, which file quarterly. Under VND 1 billion you send an annual revenue notice instead; see household businesses under VND 1 billion. If you are unsure which group you are in, start with household business tax in Vietnam 2026.

Two things to know first if you are not Vietnamese

The app is in Vietnamese. Below we give the Vietnamese label as you will see it, with an English gloss. Labels shift a little between app versions, so look for the closest match.

It has to be the owner’s account. A household business is registered to one Vietnamese individual, and the return is filed from that person’s tax account, with a code sent to that person’s registered phone. If your partner is the registered owner, they need to be there, or the phone does. You cannot file it from your own account.

Have this ready

• The owner’s tax code and password, or the owner’s level-2 VNeID login.
• The phone registered with the tax office, to receive the OTP.
• Total revenue for the quarter, split by line if you both sell goods and provide services. Take it from your sales book and check it against the total of e-invoices issued in the quarter.
• The bank account the household uses for the business.
• If PIT is calculated on profit rather than on revenue: total documented costs for the quarter.

With all of that on the table, a quarter takes about fifteen minutes.

Filing form 01/CNKD

1. Log in and choose the right role. On the first screen choose “Hộ, cá nhân kinh doanh” (household and individual business). If the owner is also an employee, the app may open the personal side by default.

2. Open the declaration. Tap “Kê khai thuế” (tax declaration), then the declaration for household and individual businesses. The form is 01/CNKD under Circular 18/2026/TT-BTC.

3. Choose the period. Pick “Kỳ Quý” (quarterly), the right quarter (for example Q3 2026), and “Chính thức” (original return) if this is the first filing for that quarter. If asked for the tax method, choose the one you registered: percentage of revenue, or profit.

4. Location and business line. Choose the business location, usually the head address. Add your business line and its group (trading goods, services, food and drink and so on). The group sets the tax rate, so slow down here.

5. Enter revenue. Put the quarter’s revenue on the VAT line and the PIT line. The app calculates tax from the group’s rate.

6. Check the numbers. Compare the app’s figures with your own on paper. If they differ, stop and find out why.

7. Attachments. On the first filing after lump-sum tax ended, the app may ask for an inventory list: item, unit, quantity.

8. Bank account. Enter the business account number and bank.

9. Submit. Review, tap “Nộp tờ khai” (submit return), enter the OTP. The app confirms the return was submitted.

Paying, then checking

At this point the return is in. The tax is not paid.

10. Pay. Go to “Nộp thuế” (pay tax), select the amount for the quarter, choose a linked bank and confirm. Without a linked bank you can transfer to the state budget account, but the tax code and payment description have to be exactly right.

11. Check. Look up the return to see that the tax office has accepted it, then look up the tax balance to see that it is back to zero. Screenshot both and keep them with that quarter’s book.

Example: the Bến Thành fabric shop, Q3 2026

The shop turns over about VND 2.4 billion a year, sits in group 2 and uses the percentage method for PIT. Q3 2026 revenue in the book is VND 620 million, matching the e-invoices issued.

If the shop qualifies for the 2026 payment extension under Decree 245/2026/ND-CP, Q3 tax can be paid later, but the return is still due by 2 November 2026 and so is the extension request. See the 2026 payment extension.

Where people usually slip

Wrong period. The most common one. Someone files Q3 but the app has kept Q2 from last time, or picks a monthly period when the household files quarterly. The real quarter stays empty and is late; the other has a stray return to clean up.

Filing but not paying. The app says success, the phone goes back in the pocket. The return was on time; the tax was not, and late-payment interest runs daily. One shop we know found out from a tax office letter three weeks later.

The wrong person’s account. The household is in the wife’s name, the husband has the phone and logs in with his own tax code. The return lands on a person with no household business, and the real household shows nothing filed. Before you start, check that the name the app shows matches the household registration.

Wrong business group. A noodle shop picks “services” instead of the food and drink group, so VAT is 5% instead of 3%. The overpayment then needs a supplementary return to correct.

Revenue below the invoices. Declared revenue is lower than the e-invoices issued that quarter. The tax office has the invoice data and will ask.

Fixing a mistake with a second original return. Corrections go on a supplementary return (“Bổ sung”) for that period, not another original.

When to hand it over

One business line, steady revenue, comfortable with the app: you can do this yourself. Save the password and set a reminder five days before each deadline.

Hand it to an accountant when there are several business lines, when you need to choose between PIT methods, or once a late notice has arrived. Our tax filing service is VND 1.5 million a month before 8% VAT. We are only ever authorised users; the e-tax account stays in the owner’s name and the password can be changed at any time. Quarterly dates are on the 2026 tax calendar, and you can book a free 30-minute call to talk through your own case.

Sources and update

Based on Decree 68/2026/ND-CP (self-declaration from 1 January 2026, quarterly filing for revenue above VND 1 billion up to VND 50 billion), Decree 141/2026/ND-CP (VND 1 billion threshold), Circular 18/2026/TT-BTC (form 01/CNKD), the Law on Tax Administration 108/2025/QH15 with Decree 252/2026/ND-CP (quarterly deadlines from 1 July 2026) and Decree 245/2026/ND-CP (extension). App steps follow the eTax Mobile screens at the time of checking. Last checked 4 October 2026.