Vietnam’s Tax Department Explains Tax Registration for Two People Operating at One Address
Asked whether two people selling different goods at one address need two tax identification numbers, Vietnam’s Tax Department said individuals may register separate business households, while members of the same family may establish one together. Tax identification numbers are issued based on registration information sent to the tax authority. Current rules do not prohibit multiple business households or individual operators from registering at the same address.
If two people sell different goods at the same location, must they register two tax identification numbers, and can two business entities register at the same address? Responding to a business household’s questions, Vietnam’s Tax Department explained that individuals may choose to register separate business households. If the operators belong to the same family, family members may also establish one business household together.
Citing Article 82 of Decree No. 168/2025/NĐ-CP, the Tax Department said a business household is registered and established by an individual or family members, who are liable for its business activities with all their assets. The form of registration therefore depends on whether the operators choose to run separate businesses or family members establish one business household together.
The tax authority issues tax identification numbers based on information about the establishment of business households transmitted by the business registration system. On registration at the same address, the Tax Department said current rules on establishing business households contain no provision prohibiting multiple business households or individual operators from operating at the same registered address. Its response did not treat a shared address alone as grounds for requiring two tax identification numbers; issuance still depends on the registration information sent to the tax authority.
Source: VietVance
