How Is a Household Business Handled for Violating Reporting Obligations When Changing Business Location?

From 01/7/2025, Vietnam implements a two-level local government model (provincial and commune levels), with the district level abolished. Accordingly, when a household business moves its head office to another centrally-run province or city, the household business owner must register changes to the Household Business Registration Certificate under Article 100 of Decree 168/2025/ND-CP. This article guides the procedures under the new organizational model.

1. How is a household business’s business location regulated?

Under Article 87 of Decree 168/2025/ND-CP, a household business’s business location is where the household business conducts its business activities. A household business may conduct business at multiple locations but must select one location to register as the household business’s head office and must notify the tax authority and the market surveillance authority of the places where business activities are conducted for the remaining business locations.

2. Must a move of the head office to another province/city be registered?

Yes. Under Clause 1, Article 100 of Decree 168/2025/ND-CP, the household business owner is responsible for registering changes to the Household Business Registration Certificate with the business registration authority within 10 days from the date of the change. This regulation applies generally to all cases of change of head office address, including moving to another centrally-run province or city.

Note on the two-level model: phrases such as “moving to another district” or “districts, towns, provincial cities” are no longer appropriate since 01/7/2025 as the district level no longer exists. Administrative units now comprise: the provincial level (provinces, centrally-run cities — 34 units nationwide) and the commune level (communes, wards, special zones).

3. Dossier and procedures when moving the head office to another province/city

Under Article 100 of Decree 168/2025/ND-CP, where a household business moves its head office address to another centrally-run province or city from where it was registered, the household business shall send the dossier notifying the change of address to the commune-level business registration authority of the place where the new head office is intended to be located. The dossier includes: a notice of change of household business registration contents signed by the household business owner; a copy of the minutes of the family members’ meeting on the change of head office address (for cases where family members register the household business); copies of personal legal documents of the household business owner (and of family members registering the household business, if any).

Upon receipt of the dossier, the commune-level business registration authority issues a receipt and grants a new Household Business Registration Certificate within 03 working days from the date of receipt of a valid dossier; where the dossier is invalid, it shall notify in writing the contents to be amended or supplemented within the same time limit. Within 03 working days from the date of issuance of the new certificate, the commune-level business registration authority of the new location must notify the business registration authority where the household business was previously registered.

Notes on applying current legal regulations

The content of this article is presented for reference purposes, helping readers understand the legal issue at an overview level. Regulations on household business registration are closely tied to the current local government organizational model; where you need to determine the exact receiving authority and dossier components in your locality, you should contact an ANT Legal lawyer via 0966.475.966 for review and advice before proceeding.

Common risks to note

– Applying old guidance still mentioning the district level, leading to filing with the wrong authority.
– Exceeding the 10-day deadline for registering changes without acting.
– Failing to notify the tax authority and market surveillance authority of the new business location.
– Missing the family members’ meeting minutes where the family jointly registers.

How can ANT Legal help?

ANT Legal assists in advising on household business registration and registration change procedures under the two-level local government model, drafting dossiers and representing clients before business registration authorities. For prompt advice, please contact our lawyers via 0966.475.966.

Frequently asked questions

Must a household business moving its head office to another province register the change?
Yes. The household business owner is responsible for registering changes to the Household Business Registration Certificate with the business registration authority within 10 days from the date of the change (Clause 1, Article 100 of Decree 168/2025/ND-CP).

What does the dossier for moving a household business’s head office to another province include?
A notice of change of household business registration contents signed by the household business owner; a copy of the minutes of the family members’ meeting on the change of head office address (for cases where family members register the household business); copies of personal legal documents of the household business owner (and of family members registering the household business, if any).

Where is the dossier for moving a household business’s head office filed?
At the commune-level business registration authority of the place where the new head office is intended to be located; within 03 working days from the date of receipt of a valid dossier, the commune-level business registration authority grants a new Household Business Registration Certificate.

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