Circular No. 152/2025/TT-BTC dated 31 December 2025 issued by the Ministry of Finance provides guidance on the accounting regime applicable to household businesses and individual business operators.

Pursuant to Article 3 of Circular No. 152/2025/TT-BTC, the regulations on accounting books and the retention of accounting documents of household businesses and individual business operators are stipulated as follows:

• Household businesses and individual business operators may choose to store accounting records (invoices, accounting documents, accounting books, etc.) in electronic form or in hard-copy format.
• The minimum retention period for accounting records of household businesses and individual business operators is 05 years; the retention period for invoicesshall be implemented in accordance with the provisions of tax laws.
• In addition to the accounting books guided under Circular No. 152/2025/TT-BTC, household businesses and individual business operators may supplement additional accounting books or modify the formats of accounting books to suit their operational needs. Any additional or modified accounting books must clearly state the name of the accounting book; the date of establishment; and the full name, signature, and seal (if any) of the representative of the household business or individual business operator.
• In cases where household businesses or individual business operators use electronic invoices and are supported by the tax authority’s tax administration information system in determining payable value-added tax (VAT), personal income tax (PIT), and other taxes (if any), and are notified accordingly by the tax authority, such household businesses or individual business operators shall use the accounting book templates prescribed under Circular No. 152/2025/TT-BTC to monitor and reconcile the payable tax amounts with those notified by the tax authority.

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