Changing a Branch's Address: Procedure and Dossier

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Short answer: When changing a branch’s address, the enterprise must register the change of the branch’s operation registration contents at the Business Registration Office under the Department of Finance where the branch is located. If moving the branch to another province or city, the enterprise terminates the branch’s operation at the old location and registers a new branch at the destination, while completing related tax obligations. This article provides detailed guidance under Decree 168/2025/ND-CP and the Law on Enterprises 2020 (as amended by Law No. 76/2025/QH15).

Legal basis

The Law on Enterprises 2020 (as amended and supplemented by Law No. 76/2025/QH15, effective from 01/07/2025);
Decree 168/2025/ND-CP on enterprise registration (replacing Decree 01/2021/ND-CP, effective from 01/07/2025);
The Tax Administration Law 108/2025/QH15 (effective from 01/07/2026).

Note on the government model: from 01/07/2025, local government has only two levels (provinces/cities and communes/wards/special zones), no district level. Old guidance distinguishing “same district/different district” or “district tax sub-departments” no longer applies.

Two cases of changing a branch’s address

1. Changing address within the same province or city

The enterprise carries out the procedure to register changes of the branch’s operation registration contents at the Business Registration Office under the Department of Finance where the branch is located.

The dossier includes:

Notice of change of the branch’s operation registration contents using the current prescribed form;
Resolution/decision of the owner, Board of Members, or Board of Directors (depending on type) on changing the branch’s address;
A valid copy of the meeting minutes (if any);
Authorization letter for the dossier submitter (if not the legal representative).

The Business Registration Office processes the dossier within 3 working days from the date of receipt of a complete and valid dossier and issues a Branch Operation Registration Certificate with the new address.

2. Moving the branch to another province or city

The enterprise proceeds in two steps:

Step 1: carry out the procedure to terminate the branch’s operation at the Business Registration Office where the branch is located; complete the branch’s tax obligations with the directly managing tax authority;
Step 2: register a new branch at the Business Registration Office under the Department of Finance of the destination.

Tax obligations when changing a branch’s address

A branch is a dependent unit, performing tax obligations under tax administration law (declaring and paying taxes at the branch’s location for taxes arising at the branch);
When moving to another province or city, the enterprise must complete the branch’s tax obligations with the tax authority at the departure location (finalization, termination of the branch’s tax code if any) before registering at the destination;
When changing address within the same province or city, the enterprise updates address information with the tax authority as prescribed, without termination finalization.

Post-change tasks

Publish the branch’s new operation registration contents on the National Enterprise Registration Portal;
Hang a signboard at the new address;
Update the address on e-invoices, digital signatures, and the branch’s bank accounts;
Notify partners and customers of the new transaction address;
Update the address with the social insurance authority (if the branch has separately insured employees);
Adjust sub-licenses tied to the operating location (if any).

Procedure deadline

Within 10 days from the date of the branch address change, the enterprise must register the change with the Business Registration Office. Late registration may be subject to administrative sanctions under current rules.

Frequently asked questions

Does changing a branch’s address within the same province require tax finalization?

No termination finalization is needed as when moving provinces. The enterprise only needs to update address information with the tax authority and continue normal tax obligations.

Can a branch moving to another province keep its old tax code?

No. The branch terminates operation in the old province and a new branch is established in the destination province with a new registration dossier; tax obligations at the old location must be completed first.

Must the branch head change when the address changes?

Not mandatory. The enterprise may keep the same branch head; only when simultaneously changing the branch head does it register an additional change of branch head.

Notes on applying current laws

This article is for enterprise knowledge and is presented for reference, helping readers understand the legal issue at a general level before preparing dossiers or carrying out procedures. Laws may change over time and with each enterprise’s specific situation. To determine the exact procedure for your branch, please contact an ANT Legal lawyer at 0966.475.966 for verification and advice before proceeding.

Common risks to watch out for

Applying old guidance distinguishing “same district/different district” or “district tax sub-departments” — no longer fitting the two-level government model.
Late change registration leading to administrative sanctions.
Not completing the branch’s tax obligations when moving to another province or city.
Not updating the new address on e-invoices, signboards, and sub-licenses.

How ANT Legal can help

ANT Legal advises on branch address change plans (within the same province or moving provinces), drafts dossiers, carries out procedures at the Business Registration Office, and coordinates completion of related tax obligations. For quick advice, please contact our lawyers at 0966.475.966.

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