How to Launch a Stationery Business in Vietnam

Are you planning to open a stationery company but feeling uncertain about the legal framework? As an essential and irreplaceable sector, the office supplies industry has become a top choice for many startups. To save time and ensure full regulatory compliance, Viet An Law has compiled a comprehensive guide on the required dossiers, business lines, and the most up-to-date registration procedures on how to launch a stationery business in Vietnam.

Business line codes for stationery companies (Decision 36/2025/QD-TTg)

4649: Wholesale of other household goods

This group includes:

• Wholesale of books and stories, including textbooks;
• Wholesale of newspapers, magazines, postcards and other publications;
• Wholesale of stationery.

Exclusion: Wholesale of office cabinets, desks, and chairs is classified under group 46421 (Wholesale of beds, cabinets, desks, chairs and similar furniture for homes, offices, and shops).

4761: Retail sale of books, newspapers, magazines, and stationery

Specialized retail sales of the following items:

• Retail sale of books and comics of all kinds;
• Retail sale of newspapers, magazines, postcards, and other publications;
• Retail sale of stationery such as ink pens, ballpoint pens, pencils, paper, file folders, etc.

Exclusions:

• Retail sale of used or antique books is classified under group 47749 (Retail sale of other used goods);
• Distribution of e-books and audiobooks via streaming and download by book publishers is classified under group 5811 (Book publishing);
• Distribution of newspapers via streaming or download by publishers is classified under group 5812 (Newspaper publishing);
• Distribution of magazines and periodicals via streaming or download by publishers is classified under group 5813 (Magazine and periodical publishing).

4762: Retail sale of sports and fitness equipment and supplies

• Retail sale of sporting goods, including: fishing equipment, weapons, explosives and hunting aids, camping equipment, etc.;
• Retail sale of boats;
• Retail sale of sports bicycles, including electric sports bicycles, unicycles, skateboards, scooters, and segways;
• Retail sale of specialized sports footwear, e.g., soccer shoes, ice skates, ski boots, etc.;
• Retail sale of clothing and equipment for specialized sports such as skiing, martial arts, ballet, etc.;
• Retail sale of umbrellas, tents, sleeping bags, etc.

Exclusion: Retail sale of non-specialized sports footwear, e.g., tennis shoes, basketball shoes, gym shoes, training shoes, etc., is classified under group 4771 (Retail sale of clothing, footwear, leather and imitation leather goods).

4763: Retail sale of games and toys

This group includes:

• Retail sale of games and toys made from any material;
• Retail sale of party supplies, e.g., masks, costumes, party favors, magic items;

This group also includes: Retail sale of toy drones.

Exclusions:

• Retail sale of video game consoles and video games offered on physical media is classified under group 47400 (Retail sale of information and communication technology equipment);
• Retail sale of used games and toys is classified under group 4774 (Retail sale of used goods);
• Distribution of video games via streaming and download by game publishers is classified under group 58210 (Video game publishing);
• Distribution of audio via streaming and download by music publishers is classified under group 59200 (Music recording and publishing activities);
• Publication/printing of video games and board games is classified under group 5819 (Other publishing activities);
• Content distribution platforms for video games are classified under group 60390 (Activities of social networking sites and other content distribution activities);

Procedures for establishing a stationery business company

Company formation procedures

Step 1: Preparing the application dossier for company establishment

Based on the information provided by our valued clients, Viet An Law will advise on relevant legal issues and draft company formation documents, delivering them to our clients within one working day from the date of receiving all necessary client information.

Step 2: Submitting the application dossier for company establishment and paying the public disclosure fee

After preparing all the necessary documents in step 1, Viet An Law proceeds to submit the application for an Enterprise Registration Certificate through the National Electronic Portal for Enterprise Registration.

Step 3: Receiving the Enterprise Registration Certificate

After 3 working days, you will receive your Enterprise Registration Certificate. Please note that currently, in Ho Chi Minh City and Hanoi, Enterprise Registration Certificates are issued 100% online.

Key tax and invoicing compliance for retail businesses from July 1, 2025

From July 1, 2025, newly established enterprises in the retail, food and beverage, hotel, passenger transport, and entertainment sectors will be required to use electronic invoices generated from point-of-sale systems directly connected to the tax authorities (according to Decree 70/2025/ND-CP). This regulation applies to:

• Enterprises with annual revenue of 1 billion VND or more, excluding the agriculture and fisheries sectors;
• Enterprises that pay taxes using the declaration method, regardless of revenue.

The new electronic invoice must include the personal identification number of the legal representative instead of the tax identification number and ensure that it contains complete information about the goods, services, and the tax authority in charge.

Key compliance notes for retail enterprises

• Register for tax and electronic invoices through the General Department of Taxation’s portal (https://hoadondientu.gdt.gov.vn) before commencing operations, including an enterprise registration certificate, invoice registration form, and personal identification information.
• Equip a cash register, internet connection, and use your electronic identification account to conduct tax transactions, replacing your account on the National Public Service Portal.
• Verify your business lines and projected revenue to determine mandatory requirements; if you operate a multi-sector business, contact your local tax office for specific guidance.
• Compliance with new VAT regulations:
  • Transactions of 5 million VND or more must have non-cash payment documentation to be eligible for VAT deduction.
  • Some items are no longer exempt from VAT (such as fertilizers, agricultural machinery).
  • Enterprises are eligible for VAT refund when the uncredited input tax amount reaches VND 300 million or more after 12 months.
• Electronic invoices and documents must be stored for a minimum of 10 years for verification and reconciliation purposes.

Stationery business strategy 4.0: From legal framework to practical execution

Besides completing core legal procedures, enterprises need to grasp digital transformation trends to avoid missing market opportunities. Currently, the stationery business is no longer limited to traditional stores but is booming on e-commerce platforms and social media. To optimize profits and adapt to current market trends, business owners should not only complete legal procedures but also focus on the following key links:

Stationery business strategy 4.0 From legal framework to practical execution

• Omnichannel business model: Don’t limit yourself to traditional stores. Implement sales on e-commerce platforms (Shopee, TikTok Shop, Lazada) and social media. This is the most effective way to reach student, office worker, and other target customer groups.
• Register supplementary industry codes: In addition to the stationery retail industry code (4761), you need to register the retail industry code for mail order or internet sales (4791) to conduct legal online business and issue invoices according to regulations.
• Update on the “Green Stationery” trend: Products such as bamboo pens, recycled paper notebooks, and eco-friendly stationery are trending search keywords. Selling these product lines gives enteprises a distinct competitive advantage.
• Optimize operational processes: Build a smart warehouse management system and online customer service. Professional product images, meticulous packaging, and fast delivery are the key “touchpoints” that determine brand reputation.

For clients needing assistance with company formation, business registration changes, corporate law consulting, investment law, etc., please contact Viet An Law for the best support!