Vietnam's 5 million business households — the street vendor, the repair shop, the small online seller — left presumptive taxation in 2026. Decree 68 replaces the khoán (presumptive) method with self-declared filing and a revenue-tiered e-invoice mandate.
From Presumptive to Self-Declared
Before 2026: Many household businesses paid tax on a presumptive revenue set by the tax office, with a khoán package that bundled VAT and personal income. Bookkeeping was minimal because the office estimated revenue.
After Decree 68: The household calculates its own revenue, issues e-invoices via the tax authority's system, and files monthly or quarterly. The tax office verifies, rather than estimates.
E-invoice tiers by revenue:
- Under VND 500 million per year: simpler e-invoice from a cash register or POS, less frequent filing
- VND 500 million–3 billion: full e-invoice with code, quarterly or monthly filing
- Over VND 3 billion: monthly filing, full e-invoice, closer to enterprise requirements
What Changes for Bookkeeping
- Issue every sale: An e-invoice for each sale, transmitted to the General Department of Taxation. A sale without an e-invoice is unreported revenue that the office can now cross-check via payment data.
- Track revenue by tier: A household at VND 480 million that issues VND 30 million next month crosses to the next tier and must upgrade its invoicing. Keep a rolling 12-month total.
- Deductions remain limited: Household businesses still calculate tax on revenue (with deemed rates), not on net. Costs are tracked for the household's own profit, not for tax deduction, but the filing still requires gross integrity.
Keep Your Finances Organized From Day One
Self-declared filing rewards the household whose ledger already sums gross by month, tier, and e-invoice number on the day the month closes.
Beancount.io keeps each household sale as a transaction with e-invoice number and tier progress, version-controlled and reportable before the tax office estimates for you. Get started for free and make the reform a declaration you make, not one the office makes for you.