{"id":999978381,"date":"2025-09-10T11:25:05","date_gmt":"2025-09-10T04:25:05","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999978381"},"modified":"2026-06-09T13:55:02","modified_gmt":"2026-06-09T06:55:02","slug":"what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/","title":{"rendered":"What to prepare when business households are required to abolish lump-sum tax from 2026?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The Politburo issued Resolution 68-NQ\/TW on private economic development, emphasizing an important turning point: eliminating lump-sum tax for business households by 2026 at the latest. This affirms the determination to switch from lump-sum tax to declaration and transparency of actual revenue and expenses, creating more fairness in tax obligations and promoting sustainable development of business households.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The forced abolition of lump-sum tax from 2026 is not only a challenge but also opens up great opportunities for business households if viewed from a long-term perspective. So what should be prepared when business households are forced to abolish lump-sum tax from 2026? The following article by Bizzi will provide solutions for businesses to have more information for reference.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/#Tong_quan_chinh_sach_moi_trong_Nghi_quyet_68\" >Overview of new policies in Resolution 68<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/#Tai_sao_ho_kinh_doanh_nen_chuyen_thanh_doanh_nghiep\" >Why should business households convert into enterprises?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/#Bat_buoc_phai_dung_hoa_don_dien_tu_doanh_nghiep_phai_chuan_bi_ra_sao\" >It is mandatory to use electronic invoices, how should businesses prepare?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/#Thach_thuc_chuan_bi_gi_khi_ho_kinh_doanh_bat_buoc_bo_thue_khoan_tu_2026\" >What are the challenges to prepare when business households are required to abolish lump-sum tax from 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/#Bizzi_%E2%80%93_Tro_ly_dac_luc_cho_ke_toan_thoi_dai_so\" >Bizzi \u2013 A powerful assistant for digital age accounting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-to-prepare-when-businesses-are-required-to-abolish-tax-from-2026\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tong_quan_chinh_sach_moi_trong_Nghi_quyet_68\"><\/span><b>Overview of new policies in Resolution 68<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">On May 17, 2025, the National Assembly issued Resolution 198\/2025\/QH15, officially stipulating that from January 1, 2026, business households and business individuals will no longer apply the lump-sum tax method, but must pay taxes according to the provisions of the law on tax administration. (The application time is shortened compared to the previous draft, which was July 1, 2026). Previously, on May 4, 2025, the Central Executive Committee issued Resolution 68-NQ\/TW, for the first time giving an important direction: to eliminate lump-sum tax for business households by 2026 at the latest.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<figure id=\"attachment_999978384\" aria-describedby=\"caption-attachment-999978384\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999978384 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026.webp\" alt=\"What to prepare when businesses have to cancel their tax obligations from 2026\" width=\"1024\" height=\"576\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-300x169.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-768x432.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-18x10.webp 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999978384\" class=\"wp-caption-text\">The challenge for businesses in this context is: What to prepare when business households are required to abolish lump-sum tax from 2026?<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Resolution 68 of the Politburo focuses on developing the private economy with new policies such as reducing time and costs of administrative procedures, exempting\/reducing taxes for small businesses, facilitating access to capital and land, promoting digital transformation and innovation, while strongly reforming inspection and examination activities in the direction of &quot;post-audit&quot; and encouraging business ethics for sustainable development.\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Reducing business conditions and administrative procedures:<\/b>\n<ul>\n<li><span style=\"font-weight: 400;\">Time and cost reduction: Requires a minimum reduction of 30% in time and cost for administrative procedures and business conditions.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Simplify and digitize: Promote digitization and simplify accounting, tax, and insurance regulations to make it easier for small, micro, and household businesses to comply.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\"><b>Support for small and medium enterprises and business households:\u00a0<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Financial support: Exemption from corporate income tax for the first 3 years of establishment, abolishment of business license fees.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Support access to capital: Expand green credit channels, build and improve credit guarantee funds, add functions to investment funds to increase capital supply for businesses.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Converting business households: Create favorable conditions for business households to convert into enterprises and abolish lump-sum tax by 2026 at the latest.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Digital support: Provide free digital platforms, accounting software, legal consulting services, and management skills training.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Innovation in management and inspection mechanisms:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shift from \u201cpre-audit\u201d to \u201cpost-audit\u201d: Change perspective, consider businesses as partners, reduce pre-audit procedures.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Effective inspection and examination: Conduct inspection and examination at most once a year, prioritize online inspection and exempt physical inspection for businesses with good compliance.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applying technology in management: Building a data and AI system to warn of early risks of violations, using technology to inspect and check remotely based on electronic data.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Promoting innovation and green business:\u00a0<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Testing new technologies: Issue a controlled testing legal framework (sandbox) for new technologies such as AI, blockchain.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax incentives for R&amp;D: 200% research and development (R&amp;D) expenses are deductible when calculating corporate income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financial support for digital and green transformation: Provide funding from science and technology funds, or corporate income tax deductions for businesses investing in technology.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Enhancing business capacity and connecting value chains:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Resource support: Unlocking land, capital, and human resources, promoting training linked to practice.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Developing supply chains: Encourage large enterprises to lead supply chains, connect with small and medium enterprises to transfer technology and provide training.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strengthening business ethics: Emphasize the importance of business ethics and social responsibility in sustainable development.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The challenge for businesses in this context is: What to prepare when business households are required to abolish lump-sum tax from 2026?<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tai_sao_ho_kinh_doanh_nen_chuyen_thanh_doanh_nghiep\"><\/span><b>Why should business households convert into enterprises?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Business households should convert to enterprise models to have legal status, increase access to capital and reputation in the market, hire more workers and expand business scale more easily, and enjoy preferential tax and fee policies and legal support from the State.\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Reason for conversion:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Suitable for development scale: If the business grows beyond the scale of a household business, converting to an enterprise is a necessary step to continue sustainable development.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimize management and operations: The business model provides a more professional management system, helping to optimize business operations and increase financial efficiency.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adapting to market trends: In the context of economic integration, transformation is an inevitable trend for business households to improve their competitiveness and contribute more to the country&#039;s economic development.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Key benefits of conversion:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Having legal status: Enterprises have independent legal status, helping business activities have solid legal status, creating trust for partners and banks, thereby making it easier to borrow capital.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhance credibility and access to capital: The legal status and transparent accounting system of the enterprise help increase credibility, creating favorable conditions for raising capital from banks and other financial institutions.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Business expansion:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Converting to a business model allows hiring more workers (if a business household has 10 or more workers, it is forced to convert), expanding the business area, opening branches and participating in larger projects.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enjoy tax and fee benefits: When converting to an enterprise, a business household is exempted from initial business registration fees, appraisal fees, conditional business license fees, and business license fees for the first 3 years.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhance cooperation and association capabilities: Enterprises have more advantages in cooperation, joint ventures, associations with other economic organizations, and participation in large-scale economic activities.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Support policies from the State: The State has preferential policies, support in administrative procedures, training, and providing free accounting software to encourage business households to convert into enterprises.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999978414\" aria-describedby=\"caption-attachment-999978414\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999978414\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6.webp\" alt=\"What to prepare when businesses have to cancel their tax obligations from 2026 6\" width=\"1200\" height=\"741\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6.webp 1834w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6-300x185.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6-1024x632.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6-768x474.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6-1536x948.webp 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-6-18x12.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999978414\" class=\"wp-caption-text\">Business households should convert to enterprise models to have legal status, increase access to capital and reputation in the market, hire more workers and expand business scale more easily, and enjoy preferential tax and fee policies and legal support from the State.\u00a0<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Bat_buoc_phai_dung_hoa_don_dien_tu_doanh_nghiep_phai_chuan_bi_ra_sao\"><\/span><b>It is mandatory to use electronic invoices, how should businesses prepare?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To prepare for mandatory use of electronic invoices, businesses need to prepare infrastructure (computers, internet), choose an electronic invoice solution provider and register to use electronic invoices according to Form No. 01\/DKT\u0110-H\u0110\u0110T with the tax authority. Businesses need to ensure that they have sufficient legal documents (business registration, tax code) and possess a valid digital signature.\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Prepare infrastructure and documents:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Device: Prepare a computer or other device with a stable internet connection.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Legal documents: Have business registration certificate, business establishment decision and tax code.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Digital signature: Purchase and register a digital signature that is valid according to the provisions of law.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Select and register an electronic invoice provider:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Choosing a supplier: Businesses need to choose a reputable e-invoice solution provider for software and technical support.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Register to use electronic invoices: Submit form No. 01\/DKT\u0110-H\u0110\u0110T (attached to Appendix IA of Decree 123\/2020\/ND-CP and Circular 78\/2021\/TT-BTC) to the tax authority to register to use electronic invoices.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Deploying the use of electronic invoices:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">System integration: Integrate electronic invoice software into the business&#039;s internal processes.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Staff training: Ensure staff understand and can proficiently use the e-invoicing software.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Issue and send invoices: Once approved, businesses can start issuing electronic invoices and sending them to customers.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Important Note:<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No more issuance notice: According to current regulations, businesses do not need to prepare and send invoice issuance notices as before.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Benefits of early implementation: Early implementation helps businesses take advantage of competitive advantages, avoid congestion when many businesses implement at the same time, and have time to get used to and adapt to the new system.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999978412\" aria-describedby=\"caption-attachment-999978412\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999978412 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-4.png\" alt=\"What to prepare when businesses have to cancel their tax obligations from 2026 4\" width=\"1280\" height=\"720\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-4.png 1280w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-4-300x169.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-4-1024x576.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-4-768x432.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/chuan-bi-gi-khi-ho-kinh-doanh-bat-buoc-bo-thue-khoan-tu-2026-4-18x10.png 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-999978412\" class=\"wp-caption-text\">To prepare for mandatory use of electronic invoices, businesses need to prepare infrastructure (computers, internet), choose an electronic invoice solution provider and register to use electronic invoices according to Form No. 01\/DKT\u0110-H\u0110\u0110T with the tax authority.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Thach_thuc_chuan_bi_gi_khi_ho_kinh_doanh_bat_buoc_bo_thue_khoan_tu_2026\"><\/span><b>What are the challenges to prepare when business households are required to abolish lump-sum tax from 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">From 2026, along with the abolition of lump-sum tax, electronic invoices (E-invoices) will become mandatory for all business households and enterprises. This is an important step to make business activities transparent, but at the same time it also poses many challenges. So what should businesses prepare when business households are required to abolish lump-sum tax from 2026?<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Digital infrastructure system<\/b><span style=\"font-weight: 400;\">: Ensure stable computer, accounting software, and transmission line to issue and store electronic invoices.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Transparent internal processes<\/b><span style=\"font-weight: 400;\">: The habit of &quot;selling without invoices&quot; will no longer be suitable, businesses must attach electronic invoices to every transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accounting staff training<\/b><span style=\"font-weight: 400;\">: Equip yourself with knowledge about new regulations, how to handle - look up electronic invoices and submit reports promptly.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>Centralized data management<\/b><span style=\"font-weight: 400;\">: Avoid errors, loss or being discovered by tax authorities after audit.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bizzi_%E2%80%93_Tro_ly_dac_luc_cho_ke_toan_thoi_dai_so\"><\/span><b>Bizzi \u2013 A powerful assistant for digital age accounting<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the context of post-audit replacing pre-audit, Bizzi helps businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automate processing <\/span><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu\/\"><span style=\"font-weight: 400;\">Electronic invoice<\/span><\/a>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Receive - check - store invoices quickly and accurately.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Reduce the risk of errors when entering data manually.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Effective cost &amp; debt management<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Real-time cost control system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tracking and reminding of debts helps businesses avoid cash flow interruptions.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/bizzi.vn\/tich-hop-erp\/\"><span style=\"font-weight: 400;\">Flexible integration with accounting\/ERP software<\/span><\/a>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Invoice data is synchronized, helping accountants easily prepare tax reports and financial reports.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Smart post-check<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Early warning of unusual invoices or risky transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Help businesses proactively fix problems before tax authorities handle them.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_999978377\" aria-describedby=\"caption-attachment-999978377\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-999978377 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/hau-kiem-thay-tien-kiem-doanh-nghiep-can-chuan-bi-gi-de-san-sang-4.png\" alt=\"What to prepare when businesses have to cancel their tax obligations from 2026\" width=\"1024\" height=\"640\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/hau-kiem-thay-tien-kiem-doanh-nghiep-can-chuan-bi-gi-de-san-sang-4.png 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/hau-kiem-thay-tien-kiem-doanh-nghiep-can-chuan-bi-gi-de-san-sang-4-300x188.png 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/hau-kiem-thay-tien-kiem-doanh-nghiep-can-chuan-bi-gi-de-san-sang-4-768x480.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/09\/hau-kiem-thay-tien-kiem-doanh-nghiep-can-chuan-bi-gi-de-san-sang-4-18x12.png 18w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-999978377\" class=\"wp-caption-text\">Bizzi \u2013 A powerful assistant for digital age accounting<\/figcaption><\/figure>\n<p><b>Electronic invoices are \u201ctickets to a new playground\u201d<\/b><span style=\"font-weight: 400;\"> \u2013 mandatory, transparent and fairer. With Bizzi\u2019s support, businesses not only meet legal regulations but also turn tax obligations into financial management advantages.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Hopefully, through the above article, businesses have the answer to the question: What to prepare when business households are required to abolish lump-sum tax from 2026?\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although in the short term, this change may cause many households to worry about having to get used to new processes and higher management costs. However, in the long term and knowing how to take advantage of the features of smart accounting software, this is definitely an opportunity for businesses to escape the &quot;small retail label&quot;, build a reputable brand, expand their business and access more official resources.<\/span><\/p>\n<p><b><i>Sign up today to try out the features of accounting software and electronic invoices for converting businesses \u2013 Bizzi: <\/i><\/b><a href=\"https:\/\/bizzi.vn\/dat-lich-demo\/\"><b><i>https:\/\/bizzi.vn\/dat-lich-demo\/<\/i><\/b><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>The Politburo issued Resolution 68-NQ\/TW on private economic development, emphasizing an important turning point:\u2026<\/p>","protected":false},"author":56,"featured_media":999978382,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999978381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999978381"}],"version-history":[{"count":4,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978381\/revisions"}],"predecessor-version":[{"id":999978415,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999978381\/revisions\/999978415"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999978382"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999978381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999978381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999978381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}