General information as of October 2026, not tax or legal advice. Rates depend on your registered activities; confirm with your accountant.
- Hộ kinh doanhHousehold business
- A small business registered by a Vietnamese citizen or family. Simpler than a company; taxed as a % of revenue.
- Doanh nghiệp FDIForeign-invested company
- A company with foreign ownership, set up after an investment registration. Issues VAT invoices.
- Mã số thuế (MST)Tax code
- Your business's tax ID. Needed to register e-invoices and printed on every invoice.
- Hóa đơn điện tử (HĐĐT)E-invoice
- A legal invoice issued electronically, with its data sent to the tax authority.
- HĐĐT khởi tạo từ máy tính tiềnCash-register e-invoice
- An e-invoice generated by your POS for each sale. No digital signature needed on each invoice.
- Hóa đơn bán hàngSales invoice
- The invoice a household business issues. VAT isn't shown as a separate line.
- Hóa đơn GTGT / "hóa đơn đỏ"VAT invoice / "red invoice"
- The invoice a company issues, showing VAT per item. Business customers often ask for one with their company tax code.
- Thuế GTGTValue-added tax (VAT)
- Usually 10%, or 8% for many goods and services until 31 December 2026.
- Thuế TNCNPersonal income tax (PIT)
- For household businesses, a small % of revenue above VND 1 billion a year.
- Thuế TTĐBSpecial consumption tax
- An excise tax on items such as beer, spirits and tobacco, and services such as karaoke and massage.
- Thuế khoánLump-sum tax
- The old fixed tax for household businesses, abolished from 1 January 2026. They now declare actual revenue.
- Chữ ký số HSMCloud digital signature
- An electronic signature stored on a secure server, used to register and run your e-invoice account.
- ZaloVietnam's main messaging app
- Used by more than 75 million Vietnamese every month, much like WhatsApp or WeChat elsewhere.
- Zalo OAZalo Official Account
- Your business's verified page on Zalo, used to message and update customers.
- ZNSZalo Notification Service
- Official notifications sent to customers' Zalo, such as vouchers, receipts and reminders.
- VietQRBank-transfer QR code
- Vietnam's standard QR for instant bank transfers. Most local customers pay this way.