On April 18, 04, the People's Council of Ho Chi Minh City passed a Resolution on rearranging 2025 commune-level administrative units into 273 new units, according to Resolution 1278/NQ-UBTVQH15 dated November 14, 11 of the National Assembly Standing Committee. 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 required updating taxpayers' address information on the tax and electronic invoice systems.
This article provides detailed instructions for business owners, business households and taxpayers on how to update the address on e-invoices according to the new administrative locality list, ensuring compliance with legal regulations and maintaining smooth business operations.
📌 Information
Tax authorities update taxpayer address
According to the announcement from the General Department of Taxation, from July 01, 07, the tax authority will update the taxpayer's address in the tax data system to reflect changes in the new administrative area, according to Decision No. 571/QD-TTg dated March 12, 3 of the Prime Minister. This is to ensure that address information in the tax system is consistent with adjusted administrative boundaries, such as the merger or reorganization of wards, communes, districts and counties.
This update process is done automatically by the tax authority, and taxpayers, including business owners, business households and individual taxpayers, It is not required to update and adjust information on the Business Registration Certificate. (GCN ĐKKD). This notice is clearly stated in the document from the tax authority, emphasizing that the changes will be processed in the internal system, ensuring continuity in tax management.
🎯 Apply
Adjust address information on Business Registration Certificate
The tax authority will notify taxpayers of the new administrative area and information about the Tax Authority directly managing the taxpayer through official channels, including:
- Electronic tax transaction account.
- E-mail.
- Etax Mobile application.
Taxpayers No need to edit information on the Business Registration Certificate, Business Household Registration Certificate, Branch Registration Certificate, Representative Office Registration Certificate or Business Location when the administrative boundaries change. They can continue to use previously issued documents without the need to perform an update procedure, unless there is a need for voluntary adjustment.
In case the taxpayer wants to update the address on the Business Registration Certificate to match the new administrative area, they need to perform the following steps:
- Contact the business registration authority (usually the Department of Planning and Investment or the local Business Registration Office).
- Submit an application for information adjustment according to the prescribed form, including new address information.
- Receive updated Business Registration Certificate after application is approved.
⚙️ Implementation
Update address on electronic invoices and accounting software
The tax authority has updated taxpayer address information on the tax industry's database system according to the new administrative area list. Enterprises, business households and tax-paying individuals need to Update address in the electronic invoice system and accounting software in use according to the new administrative area to ensure compliance with the regulations on the address displayed on the issued invoice. Specifically, the new address needs to be updated on:
- Electronic invoice software;
- Customer list when invoicing;
- Accounting software prints documents and reports.
Update procedure:
➡️ Step 1: Check address information
Make sure 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 invoice system or accounting software that the business is using.
➡️ Step 3: Update address information
Find the settings or business information management section in the software, update the new address according to the information on the updated Business Registration Certificate that the tax authority has notified.
➡️ Step 4: Submit update information
Some software requires sending updated information to the tax authorities via the General Department of Taxation's electronic portal or through an e-invoice service provider.
➡️ Step 5: Confirm and check
Review the sample invoice to ensure the new address is displayed correctly before issuing the final invoice.
For Business Households and Individual Businesses:
According to the Circular 86 / 2024 / TT-BTC On December 23, 12, regulations on tax registration, specifically Point b, Clause 2024 and Clause 1, Article 5 stipulate the tax code structure for households, business households, and individuals; from July 5, 01, all tax codes of households, business households, and business individuals will be Switch to using personal identification number (CCCD)Taxpayers need to:
- Update CCCD number on the electronic invoice software in use;
- Update CCCD number on accounting software connected to electronic invoice system;
- Use CCCD number instead of Tax code when issuing invoices.
⚠️ Note:
- If you only change your address or ID number, you do not need to fill out an Electronic Invoice Registration Form. (The State does not require you to re-fill the form)
- If the tax authority changes, the Declaration must be re-made.
- Continue using the issued digital signature.
Updating the address on the e-invoice is an important step to ensure compliance with legal regulations and maintain accuracy in tax transactions. Taxpayers should periodically check the address information on the e-invoice and coordinate with the tax authority or service provider to handle arising issues. If there is a change in the physical address, make timely updates to avoid affecting business operations.
