Household Business Changes Address Without Notification: Penalty?

Short answer: Yes. A household business that changes its head office address without notification and without registering the change with the business registration authority may be subject to an administrative fine of VND 5,000,000 to VND 10,000,000 under Point d, Clause 1, Article 63 of Decree No. 122/2021/ND-CP (amended and supplemented by Decree No. 288/2026/ND-CP). Current law clearly provides: when changing the head office address of a household business, the household business must register the change within 10 days from the date of the change (Clause 1, Article 100 of Decree No. 168/2025/ND-CP); if the address change results in a change of the managing tax authority, tax procedures must be completed before registering the change.

Legal basis

Decree No. 168/2025/ND-CP on enterprise registration, effective 01 July 2025 — Articles 84, 87, 100;

Decree No. 122/2021/ND-CP on administrative sanctions in the planning and investment sector (amended and supplemented by Decree No. 288/2026/ND-CP) — Article 63.

Rights and obligations of the household business owner and family members

Under Article 84 of Decree No. 168/2025/ND-CP, the household business owner and family members participating in the household business registration have the following basic rights and obligations:

Rights: to participate in giving opinions and deciding on household business registration matters as prescribed; to be issued the Household Business Registration Certificate by the business registration authority when all conditions are met; and other rights as prescribed;

Obligations: to be responsible for the legality, truthfulness, and accuracy of the household business registration dossier; to be responsible for the debts and other asset obligations of the household business; to register changes to the household business registration contents with the business registration authority within 10 days from the date of the change; and other obligations as prescribed by law.

Thus, registering the change when moving the head office address is a legal obligation of the household business, not an optional matter.

Head office and business locations of a household business

Under Article 87 of Decree No. 168/2025/ND-CP:

• The head office of a household business is the place where the household business conducts its business activities; a household business may conduct business at multiple locations but must choose one location to register as its head office and must notify the tax authority and the market surveillance authority of the place where business is conducted for the remaining business locations;
• Where the head office address of a household business does not exist or cannot be identified, the business registration authority shall revoke the Household Business Registration Certificate.

How must a household business register a change when moving its head office address?

Under Clauses 1, 2, and 7, Article 100 of Decree No. 168/2025/ND-CP:

• Time limit: when changing the head office address of a household business, the household business must register the change of household business registration contents within 10 days from the date of the change;
• Tax procedures: where a household business moves its head office address to a province or centrally-governed city other than the one where the household business was registered, the household business shall send the dossier notifying the change of household business registration contents to the commune-level business registration authority of the place where the new head office is located. Where the address change results in a change of the managing tax authority, the household business must complete tax procedures with the tax authority relating to the relocation in accordance with tax laws before registering the change of head office address;
• Dossier: the application for change of household business registration contents signed by the household business owner; where the owner’s personal identification number is declared as prescribed at Clause 1, Article 11 of this Decree, the dossier does not include a copy of the owner’s personal legal documents;
• Processing time: within 03 working days from receipt of the dossier, the business registration authority shall issue the Household Business Registration Certificate if all conditions prescribed at Clause 2, Article 94 of this Decree are met.

How is failure to notify handled?

Under Point d, Clause 1, Article 63 of Decree No. 122/2021/ND-CP (amended and supplemented by Decree No. 288/2026/ND-CP), the act of failing to notify or register changes to household business registration contents with the business registration authority is subject to a fine of VND 5,000,000 to VND 10,000,000.

This fine applies to individuals (the household business owner). In addition to the fine, the household business must register the change to remedy the violation.

Frequently asked questions

Must a change of business location within the same commune be registered?

Yes. Any change to the head office address of a household business must be registered within 10 days from the date of the change (Clause 1, Article 100 of Decree No. 168/2025/ND-CP), even if the move is within the same commune.

How does a household business with multiple business locations register?

A household business may operate at multiple locations but must choose one location to register as its head office; the remaining business locations must be notified to the tax authority and the market surveillance authority of the place where business is conducted (Article 87 of Decree No. 168/2025/ND-CP).

Notes on applying the current laws

Decree No. 168/2025/ND-CP took effect on 01 July 2025, replacing the old regulations on household business registration. In the context of two-tier local government from 01 July 2025, household business registration procedures are carried out at the commune-level business registration authority. Fine levels apply under Decree No. 122/2021/ND-CP and its amending and supplementing instruments.

Common risks to note

• Assuming that moving within the same commune or province does not require registering the change;
• Failing to complete tax procedures before moving the head office to an area under a different managing tax authority;
• Failing to notify the tax authority and market surveillance authority of business locations other than the head office.

How can ANT Legal help?

ANT Legal advises on and carries out procedures for registering changes of household business registration contents, tax procedures when relocating, as well as other legal issues relating to household business operations. For detailed advice, please contact our lawyers at 0966.475.966.

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