With the introduction of Decision 36/2025/QD-TTg replacing Decision 27/2018/QD-TTg, the system of commercial business registration business lines has undergone landmark adjustments. Accurately selecting the wholesale, retail, or import-export business line is not only a mandatory requirement when establishing an enterprise but also directly affects tax obligations and business conditions of the organization. Have you updated the latest 2025 commercial business business line list? In this article, Viet An Law will provide detailed instructions on how to look up and apply the correct business line according to the Government’s latest regulations so that enterprises can operate smoothly and lawfully.
Table of contents
Concept of commercial business
According to the provisions of Clause 1, Article 3 of the Commercial Law 2005 (amended and supplemented in 2017, 2019), commercial activity is defined as an activity for profit-making purposes, including the purchase and sale of goods, provision of services, investment, commercial promotion, and other activities for profit-making purposes.
Thus, it can be understood that commercial business is an activity aimed at generating profit, including buying and selling goods, providing commercial services, or carrying out activities related to the circulation of goods on the market.
This activity can be conducted by individuals, organizations, or enterprises in various forms such as wholesale, retail, import-export, agency, commercial entrustment, or commercial promotion.
A commercial business line is a specific field of activity that an enterprise registers to perform commercial activities permitted by law. Each industry is regulated and classified, attached to a business line number for unified management nationwide.
Commercial business lines may include main groups such as buying and selling goods, distribution services, logistics, e-commerce, commercial brokerage, import-export, sales agents, etc. Identifying and registering the correct commercial business line helps enterprises operate legally, have their rights protected, and facilitates expanding or changing the scope of business when needed.
Some characteristics of commercial business activities
Commercial business activities have the following characteristics:
Commercial Business Registration Business Lines
Recently, the Prime Minister issued Decision No. 36/2025/QD-TTg regulating the Vietnam Economic Industry System. Accordingly, the system of economic industries in Vietnam (including commercial business lines) will have many changes from November 15, 2025.
However, when looking up commercial business business lines, customers should note that this is not a specific profession attached to a business registration code. This is a shorthand for the set of business lines for business registration in the commercial sector. These industries usually concentrate from Level 1 – G, Level 1 – H, Level 1 – I in the system of economic industries in Vietnam.
| Business Line | Name of Industry/Profession |
| 4610 | Wholesale on a fee or contract basis (Agents, brokers, auctions) |
| 4620 | Wholesale of agricultural and forestry raw materials (excluding wood, bamboo, neohouzeaua) and live animals |
| 4631 | Wholesale of rice, wheat, other cereal crops, flour |
| 4632 | Wholesale of food products |
| 4633 | Wholesale of beverages |
| 4634 | Wholesale of tobacco and rustic tobacco products |
| 4641 | Wholesale of fabrics, garments, footwear |
| 4642 | Wholesale of beds, cabinets, tables, chairs, and similar interior furniture; carpets, rugs, and lighting equipment |
| 4649 | Wholesale of other household goods |
| 4651 | Wholesale of computers, peripheral equipment and software |
| 4652 | Wholesale of electronic and telecommunications equipment and components |
| 4653 | Wholesale of agricultural machinery, equipment and spare parts |
| 4659 | Wholesale of other machinery, equipment and spare parts |
| 4661 | Wholesale of automobiles and other motor vehicles |
| 4662 | Wholesale of spare parts and auxiliary parts of automobiles and other motor vehicles |
| 4663 | Wholesale of motorcycles, motorbikes, spare parts and auxiliary parts of motorcycles and motorbikes |
| 4671 | Wholesale of solid, liquid, gaseous fuels and related products |
| 4672 | Wholesale of metals and metal ores |
| 4673 | Wholesale of materials and other installation equipment in construction |
| 4679 | Other specialized wholesale not elsewhere classified |
| 4690 | Non-specialized wholesale |
| 4711 | Retail sale in non-specialized stores with food, foodstuffs, beverages, tobacco, and rustic tobacco predominating |
| 4719 | Other retail sale in non-specialized stores |
| 4721 | Retail sale of food |
| 4722 | Retail sale of foodstuffs |
| 4723 | Retail sale of beverages |
| 4724 | Retail sale of tobacco and rustic tobacco products |
| 4730 | Retail sale of motor fuel |
| 4740 | Retail sale of information and communication equipment |
| 4751 | Retail sale of fabrics, wool, fiber, sewing thread and other textile goods |
| 4752 | Retail sale of hardware, paint, glass and other construction installation materials and equipment |
| 4753 | Retail sale of carpets, rugs, blankets, mosquito nets, curtains, wall and floor coverings |
| 4759 | Retail sale of electrical household appliances, beds, wardrobes, tables, chairs and similar interior furniture, light fittings, and other household articles not elsewhere classified |
| 4761 | Retail sale of books, newspapers, magazines, stationery |
| 4762 | Retail sale of sports equipment and gear |
| 4763 | Retail sale of games and toys |
| 4769 | Retail sale of other cultural and recreation goods not elsewhere classified |
| 4771 | Retail sale of garments, footwear, leather and imitation leather goods |
| 4772 | Retail sale of pharmaceuticals, medical goods, cosmetics and toilet articles |
| 4773 | Retail sale of other new goods (excluding automobiles, motorcycles, motorbikes and auxiliary parts) |
| 4774 | Retail sale of second-hand goods |
| 4781 | Retail sale of automobiles and other motor vehicles |
| 4782 | Retail sale of spare parts and auxiliary parts of automobiles and other motor vehicles |
| 4783 | Retail sale of motorcycles, motorbikes, spare parts and auxiliary parts of motorcycles and motorbikes |
| 4790 | Intermediary retail service activities |
| 4911 | Passenger rail transport |
| 4912 | Freight rail transport |
| 4921 | Urban bus passenger transport |
| 4922 | Inter-urban and suburban bus passenger transport |
| 4929 | Other bus passenger transport |
| 4931 | Urban and suburban passenger land transport (excluding bus transport) |
| 4932 | Other passenger land transport |
| 4933 | Freight transport by road |
| 4940 | Pipeline transport |
| 5011 | Coastal and ocean passenger water transport |
| 5012 | Coastal and ocean freight water transport |
| 5021 | Inland water passenger transport |
| 5022 | Inland water freight transport |
| 5110 | Passenger air transport |
| 5120 | Freight air transport |
| 5210 | Warehousing and storage |
| 5221 | Service activities incidental to land transportation (Rail) |
| 5222 | Service activities incidental to water transportation |
| 5223 | Service activities incidental to air transportation |
| 5224 | Cargo handling |
| 5225 | Service activities incidental to land transportation (Road) |
| 5229 | Other transportation support service activities |
| 5231 | Freight transport agency activities |
| 5232 | Passenger transport agency activities |
| 5310 | Postal activities |
| 5320 | Courier activities |
| 5330 | Intermediary service activities for postal and courier activities |
| 5510 | Short-term accommodation activities (Hotels) |
| 5520 | Other short-term accommodation activities |
| 5530 | Intermediary service activities for accommodation services |
| 5590 | Other accommodation |
| 5610 | Restaurants and mobile food service activities |
| 5621 | Event catering |
| 5629 | Other food service activities |
| 5630 | Beverage serving activities |
| 5640 | Intermediary service activities for food and beverage services |
The procedure for establishing companies in general and commercial business companies in particular includes the following basic steps:
Individuals and organizations prepare the enterprise establishment registration dossier according to the desired type. The dossier is submitted to the Business Registration Office under the Department of Finance online.
The applicant pays the fee for publishing enterprise information: 100,000 VND/time (refunded if the dossier is rejected).
The Business Registration Office enters dossier information into the National Information System when conditions are met (complete dossier, valid name, contact phone number provided, fees paid). Then, issue a Receipt and appointment for result return.
After being granted the Certificate, the registration authority publishes enterprise information on the National Business Registration Portal, including: certificate, business lines, and list of founding shareholders (if any).
Publication period: 30 days.
The enterprise needs to:
Customers can contact Viet An Law for advice and support in preparing the dossier for establishing a commercial business company.
When registering to establish an enterprise, individuals or organizations need to correctly identify the commercial business registration business line according to the Vietnam Economic Industry System (as mentioned above). The business line must be filled in accurately in the Application for Enterprise Registration, as this is important legal information determining the scope of the enterprise’s activities.
To identify the commercial business registration business line, it is necessary to base it on the nature of the enterprise’s activities. If that activity relates to the purchase and sale of goods, provision of services, investment, commercial promotion, and other activities for profit-making purposes, it can be considered as belonging to the commercial business line group. These industries usually fall into the wholesale, retail, or service provision groups according to the Vietnam economic business line system.
Determining whether a business activity belongs to a commercial business line is very important because it helps the enterprise register the correct profession according to legal regulations. At the same time, this also determines the governing scope of relevant legal documents, thereby ensuring business activities are carried out legally and conveniently during the enterprise’s operation.
Customers wishing for advice or support with procedures for registering commercial business activities, changing business registration, or establishing a company, please contact the company establishment service of Viet An Law for the best support!
