Deadlines, returns, household business tax and what changed in 2026.
Start here · 7 min read
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.
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.
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.
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.
