★ 15 years of trusted service · 1,000+ businesses rely on us

Household Business Accounting Service Vietnam
For Sole Household Businesses and Small Traders

Accounting books per Circular 88/2021/TT-BTC. Presumptive tax, VAT, and PIT filings for household businesses. Advice on choosing the optimal tax calculation method. From just 300,000đ/month.

15+
Years of experience
500+
Household businesses served
100%
On time or Á Châu covers the penalty
TT 88/2021
Compliance with accounting standards
About Services

What Is Household Business Accounting Service?

Household business accounting service helping sole proprietors, small traders, and household businesses in Vietnam meet their tax and bookkeeping obligations in full compliance. Ideal for retail, services, F&B, and small manufacturing with revenue under VND 100 billion/year.

⚖️ Legal basis: Circular 88/2021/TT-BTC sets out the accounting regime for household and sole-proprietor businesses. Decree 68/2026/NĐ-CP governs tax administration for household businesses (effective 2026).
Scope of services

6 Accounting Functions for Household Businesses

Every accounting and tax obligation of your household business is handled by professionals certified by the Ministry of Finance, in full compliance with Circular 88/2021/TT-BTC.

📊

Household business bookkeeping under Circular 88/2021

Cash receipts and payments ledger, detailed sales ledger, and inventory ledger. Fully retained for 5 years as required.

Free consultation →
📄

Quarterly presumptive tax filing

Business license tax and presumptive tax under Decree 68/2026. We file returns with the tax authority on your behalf.

Free consultation →
💼

VAT and personal income tax filing

Under the presumptive method or quarterly declaration. We advise on the optimal method for your household business.

Free consultation →
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Advisory on converting a household business → enterprise

When your household business qualifies, we help you convert into an enterprise to optimize tax and expand operations.

Free consultation →
💡

Legal tax optimization under Decree 68/2026

Leverage presumptive-tax and tax-relief policies under Decree 68/2026. Cut your household business's tax burden by 15-25%.

Free consultation →
📅

Represent you before the tax authorities

During audits and inspections, Á Châu represents you, provides explanations, and submits documents. Maximum protection of your household business's interests.

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4 reasons to choose Á Châu

Why 500+ Household Businesses in Vietnam Trust Us

Specialists in household-business accounting, with deep knowledge of tax policy for sole proprietors and small traders. Every contract comes with confidentiality and indemnity commitments.

TT88

Specialized in Circular 88/2021/TT-BTC

Our team has mastered the latest household-business accounting regime and applies it correctly to each sector: retail, F&B, services, and small manufacturing.

68

Timely updates on Decree 68/2026

8 key changes to household-business tax under Decree 68/2026. We advise on switching to the most optimal tax calculation method.

🔒

NDA confidentiality commitment

100% of clients sign a confidentiality agreement. Data is encrypted and stored securely in the cloud under Decree 13/2023.

100% on time or Á Châu covers the penalty

If a tax return is filed late due to Á Châu's fault, the company bears the full penalty under Decree 125/2020.

2026 Price List

Household Business Accounting Pricing in HCMC

Tiered by annual revenue. Includes all accounting, tax, and advisory work. VAT not included.

Small Household Business

300.000đ
/month
Revenue < 500 million/year
Ideal for retail and small service businesses
Choose Package

Large Household Business

1.000.000đ
/month
Revenue 1 - 3 billion/year
Ideal for manufacturing and large service businesses
Choose Package

Special Household Business

Quote
custom
Revenue > 3 billion/year
Or specialized industries
Contact
💡 Important note: Household businesses with revenue under 100 million/year are business license tax exemption. Household businesses in conditional sectors may be mandatory conversion into an enterprise under Decree 68/2026. Call 0776 112 333 for a consultation.
Implementation process

5-Step Handover in 5 Days

Simple, fast, and non-disruptive to your household business's operations.

1

Free consultation

Meet a specialist for 15 minutes to assess your needs.

2

Household Business Survey

Analyze your sector and revenue, then recommend a suitable package.

3

Sign contract + NDA

Clear SLA commitments and confidentiality for your household business.

4

Bookkeeping Setup

Set up initial books under Circular 88/2021 and provide process training.

5

Operations & reporting

Periodic filings and monthly/quarterly/annual financial statements.

Q&A

FAQs on Household Business Accounting

Is a household business required to hire an accountant?

Under the 2015 Law on Accounting and Circular 88/2021/TT-BTC, household businesses with annual revenue above VND 3 billion or operating in a conditional sector required must maintain an accounting regime. Households under VND 3 billion/year are advised to hire an accountant to avoid errors and penalty risks.

What does Circular 88/2021 require regarding household-business bookkeeping?

Circular 88/2021/TT-BTC requires 4 mandatory accounting books: a detailed cash receipts and payments ledger, a materials/goods ledger, an assets ledger, and a labor tracking ledger. Á Châu helps you set up and manage all of them.

Do household businesses have to pay VAT?

It depends on the tax calculation method: Lump Sum — no monthly VAT filing required; Declaration — must file the 01/VAT return quarterly. Á Châu advises on choosing the optimal method.

What's new in Decree 68/2026 for household businesses?

8 key changes: new sectors required to convert into enterprises, a revised method for calculating presumptive tax, e-invoice rules for household businesses, higher penalties for violations, expanded appeal rights, and more.

When should a household business convert into an enterprise?

You should convert when: (1) revenue exceeds VND 1 billion/year; (2) you need to issue VAT invoices to business clients; (3) you need bank financing; (4) you employ more than 10 people; (5) you operate in a conditional sector under Decree 68/2026.

Ready to work together?

Get a Quote for Household Business Accounting

Free 15-minute consultation. Response within 30 minutes during business hours.
📞 0776 112 333 · 📧 info@dichvuketoanachau.com

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