Company address change Vietnam is a mandatory administrative procedure that enterprises must execute when relocating to a new business location that differs from the information stated on their Enterprise Registration Certificate (ERC). In cases where the relocation involves moving to an area managed by a different tax authority, the enterprise is required to complete tax finalization and closing procedures with the current tax office prior to changing business registration.
The regulatory dossier for a corporate headquarters relocation typically comprises a notification of changes to enterprise registration information, the corresponding resolution/decision, meeting minutes, a power of attorney, and other supporting documents tailored to each specific corporate structure under Decree 168/2025/NĐ-CP. The standard processing timeline generally ranges from 3 to 10 working days, depending on whether the relocation occurs within the same district, moves across different districts, or transitions to another province. Beyond statutory state fees, enterprises must also account for essential post-relocation update costs, including adjusting electronic invoices (e-invoices), digital signatures, social insurance records, and commercial bank account information.
To assist enterprises in seamlessly navigating these regulatory requirements without legal disruptions, Viet An Law provides a comprehensive guide below on company registered address change in Vietnam 2026: Dossier, fees & timeline, covering the latest documentation, step-by-step workflows, timelines, expenses, and critical compliance notes.
Note: Enterprises are not permitted to register their company address at an apartment building designated solely for residential use. Using an invalid address may result in the rejection of the application or administrative penalties.
| Document type | Quantity | Notes |
| Application form for amendments to enterprise registration information | 01 | Original copy |
| Resolution or decision regarding the change of registered headquarters address from:
The company owner (for single-member LLCs); The Members’ Council (for multi-member LLCs, and partnership companies); The general meeting of shareholders (for joint-stock companies). |
01 | Original copy or certified true copy |
| Power of attorney to act on behalf of the enterprise to execute administrative procedures at competent authorities | 01 | Original copy or certified true copy |
| Legal identification documents of the individual directly submitting the dossier (ID Card / Citizen ID Card / Passport) | 01 | Original copy or certified true copy |
Fee for publishing enterprise registration information: 100.000 VND/time
According to Clause 3, Article 57 of Decree 168/2025/ND-CP, enterprises will not have to pay the above fees if they change their company’s registered address due to changes in administrative boundaries.
In addition to other costs related to changing the enterprise’s registered address such as: rent for premises, fees for relocating enterprise assets, fees for engraving a new seal, etc.
The inter-agency coordination mechanism between the Business Registration Authority and the Tax Authority under Decree 168/2025/ND-CP helps to minimize the time it takes for administrative procedures to be processed, specifically:
| Stage | Timeline |
|---|---|
| Dossier preparation | 1 day |
| Tax finalization and closing (if applicable) | 3–10 days |
| Business registration | 3 days |
| Electronic invoice updates | 1–2 days |
Based on the provisions of Article 40 of Decree 168/2025/ND-CP and Article 36 of the Law on Tax Administration 2019, Viet An Law would like to list some similarities and differences between the two cases of changing the business headquarters (within the same province and in a different province) as follows:
| Criteria | Within the same tax authority/ward | Across provinces/different tax authorities |
|---|---|---|
| Dossier to be executed | The core dossier components are identical, following the regulations on enterprise registration changes | The core dossier components are similar, but additional procedures related to the tax authority will arise |
| Processing timeline | Approximately 03–05 working days if the dossier is valid | Generally longer due to the obligation to execute tax finalization and closing procedures |
| Tax closing procedures | Tax closing procedures are not required upon relocation because the managing tax authority remains unchanged | It is mandatory to execute tax closing procedures at the current location prior to registering the address change |
| Managing tax authority | The managing tax authority of the enterprise remains unchanged | The managing tax authority changes in accordance with the new headquarters location |
| Dossier receiving authority | The Business Registration Office under the Department of Finance where the enterprise is currently headquartered | The Business Registration Office under the Department of Finance where the new headquarters will be located |
| Dossier processing workflow | The Business Registration Office directly reviews and processes the dossier | The Business Registration Office coordinates with the tax authority to verify the completion of tax relocation procedures |
| Procedural complexity | Simpler procedures with faster processing | More complex procedures due to arising tax obligations and liabilities |
| Commonly encountered risks | Inaccurate administrative address declaration or missing supporting documents | Delayed tax closing, outstanding tax liabilities, or unresolved invoice status |
| Critical notes | E-invoices and bank account information must be updated after the change is completed | Tax obligations must be fully settled and finalized before submitting the application for enterprise registration change |
According to the risk management principles of the tax sector as stipulated in the Law on Tax Administration 2019, a change of company address (including cases resulting in a change of the directly managing tax authority) is not a case that automatically requires a tax audit or settlement inspection (also known as tax finalization upon relocation) at the company’s headquarters.
Instead, according to Clause 2, Article 11 of Circular 105/2020/TT-BTC, taxpayers only need to complete the tax obligation closing procedure. Specifically, it clearly states:
“Taxpayers must fulfill their tax and invoice obligations with the previous directly managing tax authority before changing their tax registration information”.
The fulfillment of this obligation includes:
After the business fulfills the above obligations, the former tax authority will issue a Notice of Taxpayer Relocation (Form No. 09-MST). All unverified accounting records will be automatically transferred to the new tax authority (where the new headquarters is located) for continued management.
Therefore, when changing the head office (if to a different province or commune), the business does not need to go through the tax settlement procedure; it only needs to finalize its tax obligations with the old tax authority as stipulated by law.
The most common errors are meeting minutes and decisions lacking signatures from authorized persons or incorrectly recording the address structure of 3 or 4 levels. Especially in the context of the current post-merger administrative units, inadvertently writing the wrong names of old wards or communes that have not been updated can cause the business registration agency to reject the application and request a resubmission.
When transferring to a different tax authority, a lack of synchronization between legal and accounting matters (such as tax arrears, late filing of tax returns) will slow down the process of applying for Form 09-MST at the old tax authority.
In addition, delays in notifying adjustments to electronic invoices will directly disrupt business operations and lead to the risk of penalties.
Registering an office in a residential apartment building violates the Housing Law.
To avoid risks, enterprises are required to request the landlord to provide documents proving that the leased area has a “commercial or service function” (e.g., the ground floor of a building) before signing the contract and submitting legal documents.
No. Based on Article 31 of the Law on Enterprises 2020, enterprises must register the change of their headquarters within 10 days of the decision.
Yes. Enterprises must update the address information on electronic invoices after changing the company address to ensure the invoices are valid according to tax regulations.
No. Enterprises are not allowed to register their headquarters in an apartment building that is solely for residential use, except for the area designated for commercial or service purposes.
Yes. If changing the company address results in a change of the tax authority, the business must complete the tax finalization procedure before moving the headquarters.
Not mandatory. However, enterprises should change the seal if it includes information about the old district, county, or province for legal consistency.
Tax settlements are not mandatory. Enterprises usually only need to fulfill their tax obligations and complete the tax finalization procedures with the old tax authority before relocating to another province.
Based on Decree 123/2020/ND-CP (amended and supplemented by Decree 70/2025/ND-CP), immediately after completing the change of company address, businesses are required to submit the Declaration of Change of Information for Using Electronic Invoices (Form 01/DKTD-HDDT) to the tax authority to update data and ensure the validity of issued invoices.
Choosing Viet An Law’s comprehensive and reputable business relocation service in 2026 helps enterprises optimize processes and avoid risks through the following aspects:
Viet An Law Firm provides comprehensive ERC amendment Vietnam services in Hanoi, Ho Chi Minh City, and nationwide, supporting clients from legal consultation and tax finalization to online filing and updating electronic invoices after the change.
