Accounting for household businesses
From January 2026, lump-sum tax is abolished. You don't need to become your own accounting department - just send your documents over Zalo / WhatsApp and we handle the books, invoices and filings. Fixed fee from ₫1.0m/mo.
Real books, for the first time
The end of lump-sum tax means household businesses must file, self-assess tax and keep proper records - none of which the old lump-sum regime required.
Busy selling, no time for tax
You can't run the shop and prepare filings every month at the same time. You need someone to just get it done.
Late or wrong means penalties
E-invoices are now cross-checked in real time; late or incorrect filings carry clearly defined fines.
What household businesses must comply with from 2026
The new obligations once lump-sum tax is abolished - we handle all of it; you just need the big picture.
Declaration replaces lump-sum tax
Jan 2026Resolution 198/2025/QH15 abolishes lump-sum tax: household businesses switch to declaring and self-assessing tax on actual revenue.
Books under Circular 88/2021
Declaring households must keep 7 ledgers (forms S1-S7 HKD): revenue, materials & goods, expenses, tax obligations, payroll, cash fund and bank deposits.
VAT & PIT rates by sector
Calculated on revenue: goods distribution 1% + 0.5%; services 5% + 2%; production, transport and services with goods 3% + 1.5% (VAT + PIT).
New tax-free threshold
Jan 2026Revenue of ₫200m/year or less is exempt from VAT and PIT (2024 VAT Law) - but you still need revenue records to prove you are under the threshold.
E-invoices from cash registers
Households with revenue from ₫1bn/year must issue e-invoices from cash registers connected directly to the tax authority (Decree 70/2025).
Business licence fee abolished
Jan 2026Good news: from 2026 there is no more business licence fee - but declaration and bookkeeping obligations remain.
We handle everything - you just photograph your documents
Every obligation above, wrapped into one fixed-fee service.
Books & documents
- All 7 Circular 88 ledgers set up
- Documents received & digitised via Zalo / WhatsApp
- Bank statement reconciliation
- Compliant archiving, ready for inspection
Tax & invoicing
- Periodic VAT and PIT filings
- E-invoice / cash-register setup
- Reminders before every deadline
- Representation before the tax authority
When you outgrow it
- Advice on when to become a company
- Household-to-company conversion, ₫3.5m all-in
- Company books set up right from day one
- Company accounting from ₫1.5m/mo
Reference fees
Fixed fees by document tier, agreed before we start - versus hiring your own accountant (₫7-10m/mo) you keep most of that cost. Every charge comes with a VAT invoice.
Why household businesses choose 3M
Chat-first, zero hassle
Snap a photo of your documents and send it over Zalo / WhatsApp; AI reads and digitizes it, a senior accountant reviews and signs the filings. No software to learn.
Fixed fee, known upfront
One clear monthly fee with a full VAT invoice - no surprises.
We track your deadlines
We remind you of every tax deadline over Zalo / WhatsApp, aiming for zero penalties.
Up and running in a week
Free review
We assess your current state, sector, applicable tax rates and document volume.
Books set up
All 7 Circular 88 ledgers created; e-invoicing configured if you are in scope.
Periodic operations
You photograph documents and send them over chat; we post and file on time.
Ongoing support
Deadline reminders, finalisation, and representation whenever the tax authority asks.
Frequently asked questions
Do household businesses have to keep books from 2026?
Yes. Once lump-sum tax is abolished from January 2026, household businesses must file, self-assess tax and keep real books and invoices.
How much does it cost?
Household business accounting starts from ₫1.0m/mo - a fixed fee, with a full VAT invoice.
Do I need to install any software?
No. Just send your documents over Zalo / WhatsApp; we handle the rest.
When should I convert to a company?
When you need to issue VAT invoices, sign larger contracts or borrow. We advise you and handle the full conversion for ₫3.5m.
My revenue is under ₫200m/year - do I still need to do anything?
You are exempt from VAT and PIT, but you still need to track and declare revenue to prove you are under the threshold. A lean revenue ledger is enough - we set it up for you.
Do I pay tax when selling on Shopee / TikTok Shop?
Yes. From 2025 e-commerce platforms withhold and remit tax on your behalf; you still need to track multi-channel revenue and reconcile so you neither overpay nor underpay - we do that for you.
What exactly are the 7 Circular 88 ledgers?
The revenue, materials & goods, expenses, tax obligations, payroll, cash fund and bank deposit ledgers (forms S1-S7 HKD). We create and maintain all of them on our platform.
Leave lump-sum tax behind, painlessly
Leave your Zalo / WhatsApp number and we'll give you free advice on switching to proper filing, plus a fixed-fee quote.
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