What Is an Enterprise’s Head Office? Must Accounting Books Be Kept There?

Short answer: An enterprise’s head office is the enterprise’s contact address in the territory of Vietnam, with an address comprising house number, lane, alley, street, residential group/hamlet/village, commune/ward/special zone, province/centrally-governed city; telephone and fax numbers and email (if any) (Article 42 of the Law on Enterprises 2020). Accounting books and accounting vouchers are not required to be kept at the head office — the law only requires enterprises to keep accounting documents at the head office or another storage place. When an enterprise changes its head office address, it must complete tax procedures before registering the change only if the change results in a change of the managing tax authority (Clause 1, Article 40 of Decree No. 168/2025/ND-CP).

Legal basis

Law on Enterprises 2020 (amended and supplemented by Law No. 76/2025/QH15) — Article 42, Point g, Clause 1 and Clause 2, Article 11;

Decree No. 168/2025/ND-CP on enterprise registration, effective 01 July 2025 — Article 40.

What is an enterprise’s head office?

Under Article 42 of the Law on Enterprises 2020, an enterprise’s head office is located in the territory of Vietnam, is the enterprise’s contact address, and is determined according to administrative boundaries; it has telephone and fax numbers and email (if any). The head office address is specified in detail as: house number, lane, alley, street, residential group/hamlet/village, commune/ward/special zone, province/centrally-governed city.

The head office address must be a real, identifiable address — the place where the enterprise receives notices and documents from state authorities. Enterprises should note that the head office may not be located in apartment buildings for residential use only or in collective housing.

Must accounting books and vouchers be kept at the head office?

No. Under Point g, Clause 1 and Clause 2, Article 11 of the Law on Enterprises 2020, enterprises are obliged to prepare accounting books, financial statements, and audit reports as prescribed by law and to keep these documents at the head office or another storage place.

Thus, the law allows enterprises to choose: keep accounting documents at the head office, or at another storage place (for example, a centralized accounting office or a document archive). The key point is that the enterprise must ensure the documents are kept completely and safely and can be presented when required by competent authorities.

Changing the head office address: dossier and procedures

Registration of a change of head office address is prescribed at Article 40 of Decree No. 168/2025/ND-CP:

When must tax procedures be completed before changing the address?

Under Clause 1, Article 40, an enterprise must carry out procedures with the tax authority relating to the relocation in accordance with tax laws before registering the change of head office address where the change of head office address results in a change of the tax authority managing the taxpayer.

If the address change does not change the managing tax authority (for example, moving within the same province or centrally-governed city), the enterprise is not required to complete tax procedures before registering the change.

Dossier for registering a change of head office address

Under Clause 2, Article 40, the dossier for registering a change of head office address comprises:

• The application for change of enterprise registration contents signed by the enterprise’s legal representative;
• The resolution or decision of the company owner for a single-member limited liability company;
• The resolution or decision and a copy of the meeting minutes of the Members’ Council for a multi-member limited liability company or a partnership;
• The resolution or decision and a copy of the meeting minutes of the General Meeting of Shareholders for a joint stock company.

Where the legal representative’s personal identification number is declared as prescribed at Clause 1, Article 11 of Decree No. 168/2025/ND-CP, the dossier does not include a copy of the legal representative’s personal legal documents.

Rights and obligations of the enterprise after changing its address

Under Clause 4, Article 40, a change of head office address does not change the rights and obligations of the enterprise.

Frequently asked questions

Must tax procedures be completed when changing the head office address within the same province?

No, if the address change does not result in a change of the tax authority managing the taxpayer. Only when the change results in a change of the managing tax authority must the enterprise complete tax procedures before registering the change (Clause 1, Article 40 of Decree No. 168/2025/ND-CP).

Is it punishable to keep accounting vouchers at a place other than the head office?

No. The law allows enterprises to keep accounting documents at the head office or another storage place (Clause 2, Article 11 of the Law on Enterprises 2020). However, the enterprise must ensure the documents are kept completely and safely and presented upon request.

Notes on applying the current laws

Regulations on head offices and the keeping of accounting documents apply under the Law on Enterprises 2020 (amended and supplemented by Law No. 76/2025/QH15); procedures for registering a change of head office address apply under Decree No. 168/2025/ND-CP (effective 01 July 2025). In the context of two-tier local government (district level abolished) from 01 July 2025, the head office address is determined according to the current administrative boundaries.

Common risks to note

• Mistakenly believing that tax procedures must be completed before every change of head office address;
• Mistakenly believing that accounting books and vouchers must be kept at the head office;
• Applying the old procedures under the expired Decree No. 01/2021/ND-CP.

How can ANT Legal help?

ANT Legal advises on and carries out procedures for registering changes of head office address, tax procedures relating to relocation, as well as legal issues concerning head offices and document keeping. For detailed advice, please contact our lawyers at 0966.475.966.

Related articles

• Procedures for registering a change of head office address
• Contents subject to notification when changing enterprise registration contents
• Regulations on company signboard placement: key notes
• Latest procedures for changing or adding business lines of a joint stock company
• Adding business lines for a branch