Circular 152/2025/TT-BTC dated December 31, 2025, provides accounting guidance for business households and individual businesses, issued by the Minister of Finance.

CIRCULARS

Accounting guide for household businesses and individual entrepreneurs.

Pursuant to the Accounting Law No. 88 / 2015 / QH13 dated 20 tháng 11 năm 2015;

Based on the Law amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Assets, the Law on Tax Management, the Law on Personal Income Tax, the Law on National Reserves, and the Law on Handling Administrative Violations No. 56/2024/QH15 dated November 29, 2024;

Based on the Law on Tax Administration No. 108/2025/QH15 dated June 10, 2025;

Based on the Value Added Tax Law No. 48/2024/QH15 dated June 3, 2024 and the Law amending and supplementing a number of articles of the Value Added Tax Law No. 149/2025/QH15 dated June 11, 2025;

Based on the Law on Personal Income Tax No. 109/2025/QH15 dated December 10, 2025;

Pursuant to the Decree No. 29 / 2025 / ND-CP dated 24 / 02 / 2025 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Based on Decree No. 166/2025/ND-CP dated June 30, 2025 of the Government on amending and supplementing a number of articles of Decree No. 29/2025/ND-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

As requested by the Director of the Accounting and Auditing Supervision Department;

The Minister of Finance issued a Circular providing guidance on accounting for business households and individual businesses.

Chapter I

GENERAL RULES

Article 1. Scope of adjustment and subject of application

1. This circular provides guidance on accounting record-keeping for household businesses and individual business owners.
2. This Circular applies to household businesses and individual business owners.

Article 2. Organization of accounting work

The representative of a household business or individual business may keep their own accounting records, or appoint an accountant, or hire accounting services for the household business or individual business in accordance with the law. The representative of a household business or individual business may appoint their biological father, biological mother, adoptive father, adoptive mother, spouse, biological child, adopted child, or sibling to act as the accountant for the household business or individual business, or appoint a manager, operator, warehouse keeper, cashier, or person regularly assigned to buy and sell assets to also act as the accountant for the household business or individual business.

Article 3. Regarding accounting books and archiving of accounting documents

1. Household businesses and individual business owners have the option of storing accounting documents (invoices, accounting vouchers, accounting books, etc.) electronically or in paper form.
2. The minimum retention period for accounting documents of household businesses and individual business owners is 05 years; for invoices, the retention period shall comply with the provisions of tax law.
3. In addition to the accounting books guided in this Circular, business households and individual businesses may add more accounting books or modify the forms of accounting books to suit the needs of the unit. The newly opened or modified accounting books must still clearly state the name of the book; the date of creation; the full name and signature, and the seal (if any) of the representative of the business household or individual business.
4. In cases where household businesses and individual business owners use electronic invoices and the tax authority's tax management information system assists in determining the amount of value-added tax (VAT), personal income tax (PIT), and other taxes payable (if any) and notifies the taxpayer, the household business and individual business owners shall use the accounting ledger forms guided in this Circular to monitor and compare with the tax payable as notified by the tax authority.

Chapter II

SPECIFIED

Item 1

ACCOUNTING FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES THAT ARE NOT SUBJECT TO VALUE ADDED TAX AND PERSONAL INCOME TAX

Article 4. In cases where household businesses or individual businesses are exempt from value-added tax, they are not required to pay personal income tax.

1. In the case of household businesses and individual businesses that are not subject to value-added tax and are not required to pay personal income tax, they should use the following Sales Revenue Register (Form S1a-HKD) to record sales revenue, specifically:

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S1a-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

REGISTER OF SALES OF GOODS AND SERVICES

Business location:………………………

Filing period:……………………………….

Unit:                  

Date	Explain	Amount of money
A	B	1
	Total

 

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Sign, write full name, stamp (if any))

2. Bookkeeping method

a) This ledger is opened to record sales revenue of goods and services as a basis for declaring and determining whether a business household or individual business is subject to Value Added Tax (VAT) and Personal Income Tax (PIT) according to tax laws. If a business household or individual business declares its revenue according to tax laws, it can use this ledger to track and compare data with the tax authorities.

b) Bookkeeping method

– Column A: Record the date of entry.

– Column B: Record a description of revenue from the sale of goods and services. Household businesses and individual businesses can record this for each transaction as it occurs or on a periodic basis.

– Column 1: Record the amount of money earned from selling goods and services.

Item 2

ACCOUNTING AT HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES SUBJECT TO VALUE ADDED TAX AND PERSONAL INCOME TAX IS ALSO REQUIRED.

Household businesses and individual business owners shall base their accounting on the method of paying VAT and personal income tax according to one of the cases stipulated in Article 5 or Article 6 of this Circular, specifically as follows:

Article 5. In cases where household businesses and individual businesses pay VAT and personal income tax at a percentage (%) rate on revenue.

1. The accounting documents used are invoices and other supporting documents that serve as the basis for determining and declaring revenue in accordance with tax laws.
2. Accounting ledger

2.1. Sales Revenue Register for Goods and Services (Form S2a-HKD)

Household businesses and individual business owners shall use the following sales revenue register to record sales revenue from goods and services:

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S2a-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

REGISTER OF SALES OF GOODS AND SERVICES

Business location:…………………….

Filing period:………………………….

Unit:             

Document		Explain	Amount of money
Number	Date
A	B	C	1
		1. Occupation….
		……
		Total (1)
		VAT
		Personal Income Tax
		2. Occupation….
		.....
		Total (2)
		VAT
		Personal Income Tax
		3. Occupation….
		.....
		Total (3)
		VAT
		Personal Income Tax
		Total VAT payable
		Total personal income tax payable

 

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Signature, full name, and seal (if applicable))

2.2. Bookkeeping methods

a) This ledger is opened to record sales revenue of goods and services according to each category of business activities with the same percentage rate for calculating VAT or the same tax rate for calculating personal income tax. If a household business or individual business has many different business activities, this ledger can be opened for each activity with the same percentage rate for calculating VAT or the same tax rate for calculating personal income tax. If the tax authority provides VAT and personal income tax payment data, the household business or individual business uses this ledger to track and reconcile the VAT and personal income tax payable with the tax authority.

b) Bookkeeping method

– Columns A and B: Record the document number, date, and month.

– Column C: Record the explanation of revenue from the sale of goods and services according to each industry with the same percentage rate for calculating VAT or the same tax rate for calculating personal income tax.

– Column 1: Record the amount of goods and services sold, possibly by industry, to determine the revenue from goods and services with the same percentage rate for VAT calculation or the same tax rate for personal income tax calculation. Based on the determined revenue, the business household or individual calculates the amount of VAT and personal income tax payable for each industry with the same percentage rate or tax rate. The last line records the total VAT and personal income tax payable.

Article 6. In cases where household businesses and individual businesses pay VAT at a percentage rate on revenue and personal income tax on taxable income.

1. Accounting documents

Invoices, purchase lists of goods and services (for cases where household businesses or individual businesses purchase goods and services from sellers without VAT invoices or sales invoices), and other accounting documents serve as the basis for determining taxable revenue and income in accordance with tax laws.

2. Accounting ledger

2.1. Household businesses and individual business owners shall use the accounting books listed below.

STT	Accounting ledger name	Symbol
1	Sales revenue register for goods and services	Form S2b-HKD
2	Detailed ledger of revenue and expenses	Form S2c-HKD
3	Detailed register of materials, tools, products, and goods.	Form S2d-HKD
4	Cash register	Form S2e-HKD

2.2. Accounting forms and methods for recording entries

2.2.1. Sales Revenue Register for Goods and Services (Form S2b-HKD)

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S2b-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

REGISTER OF SALES OF GOODS AND SERVICES

Business location:…………………….

Filing period:…………………………..

 

Unit:                 

Document		Explain	Amount of money
Number	Date
A	B	C	1
		1. Occupation….
		……
		Total (1)
		VAT
		2. Occupation….
		.....
		Total (2)
		VAT
		3. Occupation….
		.....
		Total (3)
		VAT
		4. Occupation….
		……
		Total (4)
		VAT
		5. Occupation….
		……
		Total (5)
		VAT
		Total VAT payable

 

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Signature, full name, and seal (if applicable))

 

Bookkeeping method:

a) This ledger is opened to record sales revenue of goods and services according to each category of business activities with the same percentage rate for calculating VAT. If a household business or individual business has many different business activities, this ledger can be opened for each activity with the same percentage rate for calculating VAT. If the tax authority provides VAT payment data, the household business or individual business uses this ledger to track and reconcile the VAT payable with the tax authority.

b) Bookkeeping method

– Columns A and B: Record the document number, date, and month.

– Column C: Record the explanation of revenue from the sale of goods and services according to each industry with the same percentage rate for calculating VAT.

– Column 1: Record the amount of goods and services sold, possibly by industry, to determine the revenue from the sale of goods and services by industry with the same percentage rate for calculating VAT. Based on the determined revenue, the business household or individual business calculates the amount of VAT payable by each industry with the same percentage rate for calculating VAT. The last line records the total VAT payable.

2.2.2. Detailed Revenue and Expense Ledger (Form S2c-HKD)

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S2c-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

DETAILED REVENUE AND EXPENSE LEDGER

Business location name:………..

Filing period:……………..

 

Unit:              

Document		Explain	Amount of money
Number	Date
A	B	C	1
		1. Revenue from the sale of goods and services
		2. Reasonable cost
		a) Costs of raw materials, supplies, fuel, energy, and goods used in production and business.
		b) Costs of salaries, wages, allowances, mandatory insurance, and payments to employees who are required to pay mandatory insurance; costs of salaries, wages, allowances, and payments to employees for less than one month.
		c) Depreciation costs of fixed assets used in production and business activities according to the regulations on management, use, and depreciation of fixed assets (if any).
		d) Costs of outsourced services such as electricity, water, telephone, internet, transportation, property rental, repairs, and maintenance.
		d) Interest expenses on loans for production and business from credit institutions at actual interest rates. Interest expenses on loans for production and business from entities other than credit institutions shall not exceed the limits stipulated in the Civil Code.
		e) Other expenses directly related to production and business activities…
		3. Difference {(3) = (1) – (2)}
		4. Total personal income tax payable {(4) = (3) x tax rate}

 

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Signature, full name, and seal (if applicable))

 

Bookkeeping method:

a) Household businesses and individual business owners open this ledger to determine their personal income tax obligations according to tax laws. If the tax authority provides personal income tax payment data, household businesses and individual business owners use this ledger to verify the amount of personal income tax payable with the tax authority.

b) Bookkeeping method

– Columns A and B: Record the document number, date, and month.

– Column C: Record a description of the transaction that occurred.

– Column 1: Record the amount corresponding to each item listed in column C.

– Line 1: Household businesses and individual business owners record total revenue from the sale of goods and services based on accounting documents, or they may record each transaction as it arises, depending on their needs.

– Line 2: Record the total reasonable expenses based on actual expenses incurred by the business household or individual business, or it can be recorded for each transaction depending on the needs of the business household or individual business.

– Household businesses and individual business owners calculate the difference between total revenue and total reasonable expenses as the basis for calculating personal income tax payable.

Determining reasonable revenue and expenses for the purpose of determining personal income tax liability is carried out in accordance with tax laws.

2.2.3. Detailed register of materials, tools, products, and goods (Form S2d-HKD)

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S2d-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

MATERIALS, TOOLS, PRODUCTS, AND GOODS REGISTER

Name of material, tool, product, goods………………

Filing period…………………………

 

Document		Explain	Single taste tính	Single price of	Import		Export		Existing		Note
Number brand	Day, month				Number amount	Thành money	Number amount	Thành money	Number amount	Thành money
A	B	C	D	1	2	3	4	5	6	7	8
		Beginning balance
		Co-production born during the period	X	X
		Ending balance			X	X	X	X

 

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Signature, full name, and seal (if applicable))

 

Bookkeeping method:

a) Household businesses and individual businesses shall maintain detailed records of materials, tools, products, and goods to track and manage the import, export, and inventory status for each material, tool, product, and goods.

b) Bookkeeping method

– Columns A and B: Record the document number and date.

– Column C: Record a description of the transaction that occurred.

– Column D: Unit of measurement for materials, tools, products, and goods.

– Column 1: Record the unit price of each material, tool, product, and item in stock, including the purchase price, delivery price, and inventory price. The unit price for each material, tool, product, and item entering the warehouse is based on the purchase documents for those materials, tools, products, and items.

The unit price for goods issued from inventory is calculated separately for each type of material, tool, product, or item using the following formula:

	Unit price warehouse release	=	(Beginning inventory value + Value of goods purchased during the period)
			_______________________________________________________
			(Beginning inventory quantity + Quantity of goods imported during the period)

– Column 2: Record the quantity of materials, tools, products, and goods received into the warehouse.

– Column 3: Record the value (total amount) of materials, tools, products, and goods entering the warehouse (Column 3 = Column 1 x Column 2).

– Column 4: Record the quantity of materials, tools, products, and goods withdrawn from the warehouse.

– Column 5: Record the value (total amount) of materials, tools, products, and goods withdrawn from inventory (Column 5 = Column 1 x Column 4).

– Column 6: Record the quantity of materials, tools, products, and goods in inventory.

– Column 7: Record the value (total amount) of materials, tools, products, and goods in inventory (Column 7 = Column 1 x Column 6).

2.2.4. Cash Ledger (Form S2e-HKD)

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S2e-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

CASH REGISTER

Filing period: …………

 

Unit:                

Document		Explain	Amount of money
Number	Date		Receive/Send in	Withdraw/Deposit
A	B	C	1	2
		Cash
		Opening cash
		....
		....
		Total revenue during the period
		Total expenses incurred during the period
		Ending cash balance
		Demand deposits
		Bank….
		Initial deposit
		....
		....
		Total deposits during the period
		Total amount withdrawn during the period
		Ending deposit
		Bank…
		....

 

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Signature, full name, and seal (if applicable))

 

Bookkeeping method:

a) Household businesses and individual business owners must maintain detailed cash records to track cash receipts and disbursements, or transactions in demand deposits (deposits for payment) in their accounts at banks and payment service providers as prescribed by law. Household businesses and individual business owners may maintain these records in detail for each type of currency (cash, demand deposits). For demand deposits, household businesses and individual business owners may track the deposit amount separately at each bank or payment service provider.

b) Bookkeeping method

– Columns A and B: Record the document number and date.

– Column C: Record a description of the transaction that occurred.

– Columns 1 and 2: Record the amount of cash received and disbursed, or the amount of demand deposits deposited and withdrawn.

At the end of the period, business households and individual business owners calculate the amount of cash received, disbursed, and remaining in cash, as well as the amount of demand deposits deposited, withdrawn, and the ending balance.

Item 3

ACCOUNTING FOR HOUSEHOLD BUSINESSES AND INDIVIDUAL BUSINESSES ENGAGED IN ACTIVITIES SUBJECT TO VARIOUS TYPES OF TAXES

Article 7. In cases where household businesses or individual businesses engage in activities subject to other types of taxes.

In the case of household businesses and individual businesses whose activities are subject to other types of taxes (export tax, import tax, special consumption tax, resource tax, environmental protection tax, land use tax), they should also use the following additional tax obligation tracking register (Form S3a-HKD):

HOUSEHOLDS, INDIVIDUAL BUSINESSES:…….. Address:…………………………… Tax identification number:……………………..

Form S3a-HKD (Attached to Circular No. 152/2025/TT-BTC) December 31, 2025, Minister (Ministry of Finance)

REGISTER FOR TRACKING OTHER TAX OBLIGATIONS

Business location:………………….

Filing period:…………………

 

Unit:                

Date recorded in the ledger	Explain	Quantity of goods and services subject to tax	Absolute tax rate	Taxable price per unit of goods or services	Tax	Other types of taxes
						Export tax, import tax, excise tax			Tax environmental protection of	Tax talent nguyên	Tax history use soil
						Applying the tax calculation method based on a percentage rate.	Apply the absolute tax calculation method (if applicable).	Number tax payable
A	B	1	2	3	4	5	6	7	8	9	10
Total

Date … month … year … REPRESENTATIVE OF THE HOUSEHOLD BUSINESS INDIVIDUAL BUSINESS (Signature, full name, and seal (if applicable))

 

Bookkeeping method:

– Column A: Record the date of entry.

– Column B: Record a description of the transaction that occurred.

– Column 1: Record the quantity of goods and services subject to tax.

– Column 2: Record the absolute tax rate as stipulated by law regarding export tax, import tax, special consumption tax, and environmental protection tax.

– Column 3: Taxable price/01 unit of goods or services, in accordance with tax laws.

– Column 4: Record the tax rates as stipulated by law regarding export tax, import tax, special consumption tax, resource tax, and land use tax.

– Column 5: Export tax, import tax, and special consumption tax are calculated using a percentage method (Column 5 = Column 1 x Column 3 x Column 4).

– Column 6: Calculate export tax, import tax, and special consumption tax using the absolute tax calculation method (Column 6 = Column 1 x Column 2).

– Column 7: Calculate the export tax, import tax, and special consumption tax payable (Column 7 = Column 5 + Column 6).

– Column 8: Calculate the environmental protection tax payable (Column 8 = Column 1 x Column 2).

– Column 9: Calculate the resource tax payable (Column 9 = Column 1 x Column 3 x Column 4).

– Column 10: Calculate the land use tax payable (Column 10 = Column 1 x Column 3 x Column 4).

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 8. Enforcement

1. This Circular takes effect from the date of 01 / 01 / 2026.
2. Circular No. 88/2021/TT-BTC dated October 11, 2021, issued by the Minister of Finance, guiding the accounting regime for business households and individual businesses, is no longer in effect from the date this Circular comes into force.
3. The People's Committees, Departments of Finance, and Tax Departments of provinces and centrally-administered cities are responsible for implementing and guiding business households and individual businesses to comply with this Circular.
4. During the implementation process, if any difficulties arise, please report them to the Ministry of Finance for consideration and resolution.

Recipients: - Party Central Committee Secretariat; – The Prime Minister and Deputy Prime Ministers of the Government; - Central Office and Party Committees; - Office of the General Secretary; - Congress office; – The National Council and the Committees of the National Assembly; - Office of the President; - People's Procuratorate of the Supreme; – Supreme People's Court; - State Audit; – Central Committee of the Vietnam Fatherland Front; – Vietnam Federation of Commerce and Industry; - Ministries, Ministerial-level agencies, Government-attached agencies; – People's Councils and People's Committees of provinces and centrally-administered cities; – Departments of Finance of provinces and centrally-administered cities; – Taxes of provinces and centrally-administered cities; – Department of Document Review and Management of Administrative Violations (Ministry of Justice); – Vietnam Association of Accountants and Auditors; – Vietnam Association of Certified Public Accountants; – National database on laws; – Official Gazette; electronic portals: Government, Ministry of Finance; – Units under and directly affiliated with the Ministry of Finance; – Filed: VT, Department of Technical Management (100 copies)

KT MINISTER DEPUTY Nguyen Duc Tam