Answer:No, there will be no tax reassessment if the household business voluntarily switches and declares accurately. In cases where the presumptive revenue is adjusted, additional tax may only be imposed on the difference if the increase is 50% or more and has not been reported to the tax authorities.

Answer: From June 1, 2025, household businesses operating in certain sectors (such as food services, retail, and transportation) with annual revenue exceeding VND 1 billion are required to use cash registers connected to the tax authority and issue e-invoices.

Answer: No, it is not mandatory. However, if they wish to issue invoices to customers, they can still register to use e-invoices.

Answer: Taxes must be declared on a quarterly basis, as follows:

• Q1: Submission deadline is April 30
• Q2: Submission deadline is July 31
• Q3: Submission deadline is October 31
• Q4: Submission deadline is January 31 of the following year

Answer: Household businesses can self-declare using simplified forms; having an accountant is not mandatory. The tax authority provides support through software systems, guidance materials, and training sessions.

Answer: Manual record-keeping is permitted. However, the use of accounting software or cash registers is encouraged for better management and easier integration with the tax authority.

Answer: Yes. E-commerce platforms are required to provide revenue information to the tax authority, and household businesses must declare taxes if they fall within the taxable scope.