According to the new provisions of tax law, from 01/01/2026, do grocery businesses with revenue of over 100 million VND have to pay VAT? Through today’s article, let’s find out about this issue with Pham Consult!

According to Clause 25, Article 5 of the Law on Value Added Tax 2024, the following provisions are stipulated:
Subjects not subject to tax
…
Goods and services of households and individuals producing and trading with an annual revenue of 200 million VND or less; assets of organizations and individuals not doing business, not paying value added tax sold; national reserve goods sold by national reserve agencies; fees and charges according to the provisions of the law on fees and charges…
At the same time, Article 18 of the Law on Value Added Tax 2024 stipulates as follows:
Effective date
1. This Law takes effect from July 1, 2025, except for the case specified in Clause 2 of this Article.
2. The provisions on the revenue level of households and individuals engaged in production and business that are not subject to tax in Clause 25, Article 5 of this Law and Article 17 of this Law take effect from January 1, 2026.
3. The Law on Value Added Tax No. 13/2008/QH12, which has been amended and supplemented by a number of articles under Law No. 31/2013/QH13, Law No. 71/2014/QH13 and Law No. 106/2016/QH13, cease to be effective from the date this Law takes effect.
Thus, from January 1, 2026, households and individuals engaged in production and business with an annual revenue of VND 200 million or less are not subject to VAT.
Therefore, households and individuals engaged in grocery business with an annual revenue of over VND 100 million but less than VND 200 million or less are not subject to VAT according to regulations from June 1, 2026.
What is the registration dossier for a grocery store business?
To register a grocery store business, it is necessary to register a business household, the registration procedure for a business household is based on the provisions of Article 87 of Decree 01/2021/ND-CP as follows:
Registering a business household
1. Business household registration is carried out at the district-level business registration agency where the business household is located.
2. Business household registration dossier includes:
a) Application for business household registration;
b) Legal documents of the individual for the business owner, household member registering the business household in case the household members register the business household;
c) A copy of the minutes of the meeting of household members on the establishment of the business household in case the household members register the business household;
d) A copy of the authorization document of the household member for a member to be the business owner in case the household members register the business household.
3. Upon receiving the dossier, the district-level business registration authority shall issue a Receipt and issue a Business Registration Certificate to the business household within 03 working days from the date of receipt of the valid dossier.
In case the dossier is invalid, within 03 working days from the date of receipt of the dossier, the district-level business registration authority shall notify in writing the applicant or the person establishing the business household. The notice must clearly state the reasons and requirements for amendments and supplements to the dossier (if any).
4. If after 03 working days from the date of submission of the household business registration dossier, the Certificate of household business registration or notice of request for amendments and supplements to the household business registration dossier is not received, the person establishing the household business or the household business has the right to complain and denounce in accordance with the provisions of law on complaints and denunciations.
5. Periodically in the first working week of each month, the district-level business registration agency shall send the list of business households registered in the previous month to the tax authority at the same level, the Business Registration Office and the specialized management agency at the provincial level.
Therefore, to register a grocery store business, individuals and members of the household must be Vietnamese citizens with full civil act capacity and not be prohibited from establishing a household business according to Article 80 of Decree 01/2021/ND-CP.
The application for household business registration includes:
+ Application for household business registration;
+ Legal documents of the individual for the household business owner, household members registering for household business in case household members register for household business;
+ Copy of the minutes of the household members’ meeting on the establishment of the household business in case household members register for household business;
+ Copy of the authorization document of the household member for a member to be the business owner in case household members register for household business.
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