On April 18, 2025, the Ho Chi Minh City People's Council passed a Resolution on reorganizing 273 commune-level administrative units into 102 new units. Resolution 1278/NQ-UBTVQH15 On November 14, 2024, the Standing Committee of the National Assembly issued a decision. This change aims to optimize the administrative structure, improve management efficiency, and better serve the people. The restructuring of administrative areas, including the merger of wards, has necessitated updating taxpayer addresses on the tax and electronic invoice systems.
This article provides detailed guidance for business owners, household businesses, and taxpayers on how to update addresses on electronic invoices according to the new administrative geographical area classification, ensuring compliance with legal regulations and maintaining smooth business operations.
Information
The tax authorities update the taxpayer's address.
According to an announcement from the General Department of Taxation, from July 1, 2025, tax authorities will update taxpayer addresses in the tax data system to reflect changes in the new administrative areas. Decision No. 571/QD-TTg This is based on the Prime Minister's decision dated March 12, 2025. The aim is to ensure that address information in the tax system aligns with adjusted administrative boundaries, such as the merger or reorganization of wards, communes, districts, and counties.
This update process is performed automatically by the tax authorities, and taxpayers, including business owners, household businesses, and individual taxpayers, Updating or correcting information on the Business Registration Certificate is not mandatory. (Business Registration Certificate). This notice is clearly stated in the document from the tax authority, emphasizing that the changes will be processed within the internal system, ensuring continuity in tax administration.
🎯 Apply
Adjust the address information on the Business Registration Certificate.
The tax authorities will notify taxpayers about the new administrative area and information on the tax authority directly managing the taxpayer through official channels, including:
- Electronic tax transaction account.
- E-mail.
- Etax Mobile mobile application.
Taxpayers It is not mandatory to adjust the information. on the business registration certificate, household business registration certificate, branch registration certificate, representative office registration certificate, or business location registration certificate when administrative boundaries change. They may Continue using the previously issued documents. without needing to perform an update procedure, unless there is a voluntary need for adjustment.
If taxpayers wish to update the address on their business registration certificate to reflect the new administrative area, they need to follow these steps:
- Contact the business registration authority (usually the Department of Planning and Investment or the local Business Registration Office).
- Submit the information update form as prescribed, including your new address.
- Receive the updated Business Registration Certificate after your application is approved.
⚙️ Execution
Update the address on electronic invoices and accounting software.
The tax authorities have updated taxpayer address information in the tax sector's database system according to the new administrative geographical area classification. Businesses, household businesses, and individual taxpayers need to... Update the address in the electronic invoicing system and the accounting software currently in use. according to the new administrative area To ensure compliance with regulations regarding the address displayed on invoices, the new address needs to be updated on:
- Electronic invoicing software;
- Customer list when creating invoices;
- Accounting software that prints documents and reports.
Update process:
➡️ Step 1: Check the address information.
Ensure that the new address has been updated on the Business Registration Certificate or related legal documents by contacting the business registration authority.
➡️ Step 2: Log in to the software
Access the electronic invoicing system or accounting software that the business is currently using.
➡️ Step 3: Update address information
Find the business information settings or management section in the software, and update the new address according to the updated business registration certificate information that the tax authorities have notified.
➡️ Step 4: Submit the update
Some software requires sending updated information to the tax authorities via the General Department of Taxation's electronic portal or through an electronic invoice service provider.
➡️ Step 5: Confirm and check
Double-check the sample invoice to ensure the new address is displayed correctly before issuing the official invoice.
For household businesses and individual business owners:
According to the Circular 86 / 2024 / TT-BTC On December 23, 2024, regulations on tax registration were issued, specifically point b, clause 1 and clause 5 of Article 5, which stipulate the structure of tax identification numbers for households, business households, and individuals; from July 1, 2025, all tax identification numbers of households, business households, and individual businesses will be... Switch to using personal identification numbers (CCCD).Taxpayers need to do the following:
- Update your Citizen Identification Number (CCCD) on the electronic invoicing software you are using;
- Update the Citizen Identification Number (CCCD) in the accounting software connected to the electronic invoicing system;
- Use the Citizen Identification Number (CCCD) instead of the Tax Identification Number (TIN) when issuing invoices.
Note:
- If only the address or citizen identification number changes, there is no need to fill out the Electronic Invoice Registration Form. (The government does not require you to re-fill out the form.)
- If the tax authority responsible for your tax administration changes, you need to fill out the tax return form again.
- Continue using the digital signature that has been issued.
Updating the address on electronic invoices is a crucial step in ensuring legal compliance and maintaining accuracy in tax transactions. Taxpayers should periodically check the address information on electronic invoices and cooperate with the tax authorities or service providers to address any issues that arise. If there is a change in the physical address, update it promptly to avoid impacting business operations.
