Joint Stock Company Address Change Procedure 2025 in Vietnam

As of July 01, 2025, the legal framework for enterprise registration in Vietnam has undergone significant changes with the official effectiveness of the amended Enterprise Law 2025. Concurrently, the government has promulgated Decree 168/2025/ND-CP detailing enterprise registration, and the Ministry of Finance has issued Circular 68/2025/TT-BTC, guiding the use of forms for enterprise and business household registration. Pursuant to the new regulations in Article 40 of Decree 168/2025/ND-CP, the procedure for changing the head office address of an enterprise, including joint-stock companies, is now more specific and stringent, ensuring linkage between tax authorities and business registration authorities. This article will provide detailed guidance on the procedure for registering a change in the head office address of a joint-stock company in 2025.

Legal basis

• Enterprise Law 2020, as amended in 2025.
• Decree 168/2025/ND-CP on enterprise registration, effective from July 01, 2025.
• Circular 68/2025/TT-BTC issuing forms for enterprise and business household registration, effective from July 01, 2025.

Regulations on the head office address of a joint stock company

• The head office of an enterprise shall be located in the territory of Vietnam and shall serve as the enterprise’s contact address.
• The head office address of a joint-stock company shall be determined by house number, alley, lane, street, hamlet, village, commune, ward, town, district, precinct, provincial city, province, centrally-run city; telephone number, fax number, and email (if any).

Cases where a joint stock company is not permitted to register or notify changes in the enterprise registration content

Enterprises are not permitted to register or notify changes in enterprise registration content in the following cases:

• The business registration office has issued a notice regarding the enterprise’s violation, leading to the revocation of the enterprise registration certificate, or a decision on the revocation of the enterprise registration certificate has been issued.
• The enterprise is in the process of dissolution pursuant to a dissolution decision by the enterprise.
• As required by the court or enforcement agency or investigating agency, the Dead, the Deputy head of the investigating agency, or an investigator as stipulated in the criminal procedure Code.
• The enterprise is in the legal status “No longer operating business at the registered address.”

Joint stock company address change procedure 2025 in Vietnam

Step 1: Perform tax procedures (if there is a change in the managing tax authority)

Under clause 01, article 40 of Decree 168/2025/ND-CP, if the address change results in a change of the managing tax authority, the company must complete tax obligations with the old tax authority (including: tax reports, tax finalization, confirmation of no tax debts) before submitting the address change dossier to the business registration office.

Step 2: Prepare the dossier for registration of change

The enterprise needs to prepare a dossier to be submitted to the business registration office – provincial department of finance, where the new head office is located (for both cases mentioned above), including:

• Request for registration of change in enterprise registration content (according to form 12 – appendix I – Circular 68/2025/TT-BTC);
• A copy or original of the Resolution/Decision of the general meeting of shareholders regarding the change of the head office address;
• List of beneficial owners (applicable to dossiers for changing enterprises established before July 01, 2025);
• Power of attorney (if the person submitting the dossier is not the legal representative).

Note: The address recorded in the dossier needs to be updated according to the new administrative boundaries applicable from July 01, 2025.

Step 3: Submit the dossier and processing

After submitting the dossier, the processing sequence is as follows:

• The provincial business registration authority receives the dossier, issues a receipt, and schedules the result return date;
• The address change information is transferred to the tax authority.
• Within 01 working day, the tax authority sends a confirmation regarding the enterprise’s completion of tax obligations (in cases where tax finalization is required);
• Within 03 working days from the date of receiving a valid dossier, the provincial business registration office will issue a new enterprise registration certificate recording the changed head office address. If the dossier is invalid, the registration authority will notify in writing, requesting amendments and supplements.

Notes on procedures to be performed after changing the head office address of a joint stock company

Rights and obligations of the enterprise after change

Pursuant to clause 04, article 40 of Decree 168/2025/ND-CP, the change of the head office address does not alter the rights and obligations of the joint-stock company. All rights, obligations, assets, contracts, seals, and tax codes remain unchanged and are inherited at the new address.

In case of a change in administrative boundaries

If the head office address of a joint stock company changes due to a change in administrative boundaries (e.g., merger of wards, change of district name), the enterprise is not obliged to register for the change. Instead, the company may send a notice to update information to the provincial business registration office when:

• There is a need to issue an enterprise registration certificate reflecting the new updated address, or;
• When carrying out the registration of changes to other contents of the enterprise.

Note: In this case, the enterprise only needs to submit a notice; there is no need to follow the same procedures as a regular head office change.

Regarding the company seal

If the company seal of the joint stock company still contains the old address information, the procedure for re-engraving the seal needs to be carried out.

Regarding company invoices

In case the enterprise still uses paper invoices

If the head office address changes within the same district/commune, the joint stock company may continue to use the old invoices. However, the company must engrave an additional stamp with the company’s new name and address, and impress it on the old invoices. Subsequently, an official letter must be sent to the tax authority requesting permission to continue using the old invoices.

In case of using electronic invoices

• Notify the tax authority of invoice adjustments.
• Notify the invoice issuer to update invoice information on the invoice issuance system.

Notification of change in information regarding beneficial owners of the enterprise / Notification of change in information to identify beneficial owners

• If the enterprise changes beneficial ownership, it must re-declare the information in accordance with clause 01, article 52 of Decree No. 168/2025/ND-CP. The dossier should include Form No. 10, Appendix I, issued together with this Circular.
• If a joint stock company has a change in shareholders that are organizations owning 25% or more of the total voting shares, or a change in ownership percentage at or exceeding this threshold, the enterprise must update the information as per clause 02, article 52 of Decree 168/2025/ND-CP. The dossier should include Form No. 11, Appendix I, issued together with this Circular.
• For enterprises established before July 01, 2025, if they have not declared beneficial owner information, they must supplement this information in accordance with clauses 01 and 02, article 18 of Decree 168/2025/ND-CP, and simultaneously fulfill the obligations under clause 1, article 3 of Law No. 76/2025/QH15 dated June 17, 2025 (the amended and supplemented Enterprise Law). The declaration dossier should follow Form No. 10, Appendix I, issued together with the Circular.
• For joint stock companies established before July 01, 2025, if they fall under the case where beneficial owners can be identified as per clause 03, article 18 of Decree 168/2025/ND-CP, they must declare the corresponding information as per clause 01, article 3 of Law No. 76/2025/QH15 (the amended Enterprise Law). The dossier should include Form No. 11, Appendix I, issued together with this Circular.

Viet An Law’s services for the company head office address change procedures in 2025

• Consulting on conditions and legal issues arising from changing a company’s head office.
• Advising and preparing dossiers, and acting on behalf of clients to carry out procedures with state agencies for changing a company’s head office address.
• Advising on post-change procedures for a company’s head office.
• Guiding clients on issuing invoices and changing information on issued invoices.

For any questions regarding the procedures for registering a change in the head office address of a joint stock company in 2025, please contact Viet An Law for detailed advice.