Resumption of business operations in Vietnam concerns many enterprises that wish to resume operations before the registered deadline or after their temporary suspension of business in Vietnam has ended. From July 23, 2026, Decree 296/2026/ND-CP amends and supplements several provisions of Decree 168/2025/ND-CP on enterprise registration, including new provisions on confirming the resumption of business upon temporary suspension (resumption of business after suspension).
What does resuming business after temporary suspension mean in Vietnam?
In practice, the phrase “resuming business after temporary suspension” is commonly used to refer to an enterprise returning to business after a period of suspension.
However, legally, two cases must be distinguished:
- The enterprise wishes to resume operations before the notified suspension deadline: This is the case of resuming business ahead of the notified deadline. The enterprise must send a notification dossier to the provincial business registration authority at least 3 working days before the expected date of resumption.
- The temporary suspension period has ended: This is not a case of “resuming business ahead of the deadline”. The enterprise’s legal representative must confirm the resumption of business within 5 working days from the end of the notified suspension period.
Distinguishing these two cases is important because the procedures and the timing of the enterprise’s obligations differ.
New regulations on resumption of business operations in Vietnam
Clause 8, Article 60 of Decree 168/2025/ND-CP, as amended and supplemented by Decree 296/2026/ND-CP, provides:
“Article 60. Notification of temporary suspension of business and resumption of business ahead of the notified deadline for enterprises, branches and business locations; notification of temporary suspension of operation and resumption of operation ahead of the notified deadline for representative offices
… 8. Within 5 working days from the end of the notified temporary suspension period, the enterprise’s legal representative must confirm the resumption of business and commit to having fully fulfilled enterprise registration obligations with the provincial business registration authority following the process on the National Enterprise Registration Information System.
If no confirmation is made within the above time limit, within 10 working days from the end of the required confirmation period, the provincial business registration authority shall send a written request for the enterprise to report under Point c, Clause 1, Article 216 of the Law on Enterprise 2020 and concurrently send it to the tax authority for coordination in state management.
If the enterprise fails to send the report to the provincial business registration authority within 6 months from the reporting deadline, the provincial business registration authority shall revoke the enterprise registration certificate in accordance with the order and procedures prescribed in Article 69 of this Decree. The enterprise must carry out dissolution procedures as prescribed in Article 65 of this Decree.”
Accordingly, where an enterprise temporarily suspends business, its legal representative must confirm the resumption of business within 5 working days from the end of the notified suspension period.
This new regulation under Decree 296/2026/ND-CP imposes an obligation that enterprises should pay special attention to: The end of the suspension period does not mean that the enterprise may skip the step of confirming the resumption of business.
Example:
Company A notifies a temporary suspension of business from August 1, 2026 to July 31, 2027. On July 31, 2027, the notified suspension period ends. Company A’s legal representative must confirm the resumption of business within 5 working days from the end of the suspension period.
If Company A does not confirm on time, its enterprise registration certificate in Vietnam is not revoked immediately. The provincial business registration authority will take the next step of sending a written request for the enterprise to report. If the enterprise continues to fail to report within the prescribed time limit, its enterprise registration certificate (ERC) will be revoked.
Procedure for resuming business ahead of the notified deadline in Vietnam
Where an enterprise wishes to resume operations before the notified suspension deadline, it carries out the procedure for notifying the resumption of business ahead of the deadline with the provincial business registration authority. The procedure can be summarized in the following steps:
Step 1: Determine the expected date of resumption
- The enterprise checks its registered suspension period and determines the expected date of resuming business.
- If the expected resumption date is before the end of the notified suspension period, the enterprise falls under the case of resuming business ahead of the notified deadline.
- The enterprise needs to determine the expected resumption date accurately to ensure that the notification deadline is met.
Step 2: Prepare the notification dossier for resumption of business
- The enterprise prepares the dossier for notifying the resumption of business ahead of the deadline, including: confirmation of the resumption of business and a commitment to having fully fulfilled enterprise registration obligations.
- The dossier must contain complete identification information of the enterprise and details of the enterprise’s resumption of business ahead of the notified deadline.
- The enterprise’s legal representative is responsible for the accuracy and truthfulness of the dossier.
Step 3: Send the notification to the provincial business registration authority
- The enterprise sends the confirmation of the resumption of business and the commitment to having fully fulfilled enterprise registration obligations to the provincial business registration authority following the process on the National Enterprise Registration Information System.
- The enterprise should note the deadline: the notification must be sent at least 3 working days before the expected date of resumption.
Step 4: The business registration authority receives and processes the dossier
After the enterprise submits the dossier, the provincial business registration authority receives and processes the information in accordance with enterprise registration regulations.
The enterprise should track the dossier status on the National Enterprise Registration Information System and supplement or complete the dossier if requested by the business registration authority.
Step 5: The enterprise resumes business operations
- After completing the procedure for notifying the resumption of business ahead of the deadline, the enterprise may resume operations from the notified time.
- From the time of resumption, the enterprise continues to exercise its rights and perform its obligations related to production, business, tax, invoices, labor, insurance and other legal obligations as prescribed.
- The enterprise should also re-check business conditions, licenses, certificates or relevant specialized procedures before starting operations, especially for conditional business lines.
Will the enterprise registration certificate in Vietnam be revoked if resumption is not confirmed within 5 days?
Clause 8, Article 60 of Decree 168/2025/ND-CP, as amended and supplemented by Decree 296/2026/ND-CP, provides:
More than 5 working days pass and the enterprise does NOT confirm
Within the next 10 working days: the provincial business registration authority will send a written request for a report and coordinate with the tax authority.
More than 6 months (from the reporting deadline) pass and the enterprise does NOT submit a report
The business registration authority will revoke the ERC; the enterprise must carry out dissolution procedures.
Can an enterprise change its registration information during temporary suspension of business in Vietnam?
Clause 7, Article 60 of Decree 168/2025/ND-CP, as amended and supplemented by Decree 296/2026/ND-CP, provides that during the temporary suspension period, if there is any change in enterprise registration information, the enterprise must register or notify the change of enterprise registration contents as prescribed.
This provision shows that temporary suspension neither terminates the enterprise’s legal status nor exempts it from the obligation to update enterprise registration information.
For example, if an enterprise is in a suspension period but has changes in information that require registration, it must still carry out the corresponding procedure. The enterprise does not have to wait until it resumes operations to register the changes.
This also helps distinguish two issues:
- Temporary suspension of business is the status in which the enterprise temporarily does not conduct business activities;
- Registration of changes to enterprise registration contents is the obligation to update legal information when changes arise in cases prescribed by law.
Comparison of resuming business ahead of the deadline and after the suspension period ends in Vietnam
| Criteria | Resuming business ahead of the deadline | Resuming business after the deadline |
| Timing | Before the end of the notified suspension period | After the suspension period has ended |
| Nature | The enterprise proactively resumes operations early | The enterprise ends its registered suspension period |
| Procedure | Notification of resumption of business ahead of the deadline | Confirmation of the resumption of business |
| Time limit | At least 3 working days before the resumption date | Within 5 working days from the end of the suspension period |
| Performed by | The enterprise, under enterprise registration regulations | The legal representative |
| Competent authority | Provincial business registration authority | Provincial business registration authority |
| System | Under the enterprise registration process | Via the process on the National Enterprise Registration Information System |
| If not performed | May constitute a violation of registration and notification obligations | May lead to a report request and the risk of ERC revocation |
Notes on resuming business after temporary suspension in Vietnam
The enterprise must accurately determine the end of the suspension period
This is the basis for determining whether the enterprise resumes business ahead of the deadline or must confirm resumption after the period ends.
Proactively complete the procedure before the expected resumption date
If the enterprise wants to resume operations early, it must proactively carry out the procedure before the expected resumption date. The enterprise should not resume operations on its own first and only then carry out the notification procedure.
The enterprise should not resume operations on its own first and only then carry out the notification procedure.
Temporary suspension does not remove obligations related to business registration in Vietnam
During the suspension period, if changes arise that require registration or notification, the enterprise must still carry them out.
Monitor obligations to both the business registration authority and the tax authority
Failure to confirm the resumption of business may lead the business registration authority to request a report and concurrently coordinate with the tax authority.
Keep dossiers, notices and procedure results
These serve as the basis for proving the enterprise’s registration status when necessary and facilitate subsequent procedures for business registration in Vietnam.
Frequently asked questions about resuming business after suspension
How long can an enterprise temporarily suspend business?
Under Clause 1, Article 60 of Decree 168/2025/ND-CP, as amended and supplemented by Clause 1, Article 11 of Decree 296/2026/ND-CP, where an enterprise wishes to temporarily suspend business, each notified suspension period must not exceed 12 months. If the enterprise continues the suspension after the notified period expires, it must send a notification dossier to the provincial business registration authority at least 3 working days before the date of continued suspension. In addition, enter business suspension over 24 months leads to Enterprise Registration Certificate revocation in Vietnam.
Must an enterprise confirm the resumption of business when the suspension period ends?
Within 5 working days from the end of the notified suspension period, the enterprise’s legal representative must confirm the resumption of business and commit to having fully fulfilled enterprise registration obligations as prescribed.
Can a suspended enterprise change its enterprise registration information?
During the suspension period, if there are changes in enterprise registration information that require registration or notification, the enterprise must still carry out the change procedures as prescribed.
Can an enterprise extend its suspension after the registered period ends?
An enterprise may continue its suspension if it meets the conditions and makes the notification as prescribed. The enterprise should proactively carry out the procedure before the current suspension period ends to ensure that its enterprise registration is fully updated.
Resumption of business operations in Vietnam must be carried out in accordance with enterprise registration regulations, and Viet An Law Firm is ready to support enterprises throughout the process. Please contact us for the best advice and support!
