Vietnam's Hue City Tax Authority Issues Nationwide Guidance for Household and Individual Businesses

The Hue City tax office has issued a nationwide notice outlining procedures for tax registration and electronic invoice usage for household businesses and individual entrepreneurs. Under the Law on Tax Management and Circular 86/2024/TT‑BTC, households that have formally registered a business must file taxes through a one‑stop linked system with the business registration authority. Individuals and households that operate without a formal business registration must register directly with the tax office.

The notice clarifies address requirements: business households must follow existing registration rules, while individuals filing directly must list the business address on form 03‑DK‑TCT. It also states that even without a business‑household certificate, individuals are required to register for and use electronic invoices, referencing Decrees 70/2025, 68/2026 and the amendment 141/2026. The tax authority has upgraded its application to allow such users to complete electronic‑invoice registration.

Additional guidance is provided for landlords. Those renting residential property under real‑estate business classification should register directly, whereas short‑term or tourism‑related rentals fall under the accommodation services category and require a business‑household registration. Taxpayers are urged to consult the relevant regulations and ensure accurate, truthful information in all filings.