Household business tax
Tax books that fill themselves from the sales you make
For household businesses: GrowFly keeps revenue books S1a and S2a, prepares the figures of returns 01/CNKD and 01/TKN-CNKD on the percentage-of-revenue method — and warns you before the year's revenue reaches the 1 billion đồng threshold. Try it below.
Use the real GrowFly, right here
This is not a picture: you go into the software itself, on a sample shop with products, customers and orders. The try-it guide walks you through this line of work step by step.
On a phone, the GrowFly app opens in a new tab.
- A shared sample shop — don't enter real information.
- Data is refreshed every night at 3:00 (Vietnam time).
- Payments, shipments and e-invoices in the demo are simulated.
No tax expertise needed
Owners can do it themselves, no bookkeeper needed
You sell as on any other day. The books, the returns and the reminders are handled for you.
Pick your activity group once
Selling goods, offering services or serving food — pick yours from 6 groups and the VAT and PIT rates appear. No regulations to look up.
No handwritten books
The revenue book fills day by day from your sales, with returns taken off. When the period ends, just print.
Reminders before it matters
At 80% of the threshold you get a notice; past 1 billion it tells you which quarter to file and by when.
From revenue to tax return
On the percentage-of-revenue method for household businesses.
Percentage of revenue
VAT and PIT at the rates of your activity group — the method made for household businesses.
6 activity groups of QĐ 1233
Each group has its code and rates; set it on a whole item group, or on single products.
Books S1a, S2a (TT 152/2025)
S1a for households not yet paying tax, S2a for those paying by percentage; figures from your sales.
Quarterly return 01/CNKD
Figures for each activity group and each business location, added up for you.
Annual return 01/TKN-CNKD
The year's revenue gathered for the annual return.
Revenue threshold tracking
Year to date, month by month; warnings at 80% of the threshold, past 1 billion and past 3 billion.
A4 printouts to check
Print books and returns on A4; the figures are for filing on eTax/HTKK, checked by you first.
Several business locations
Each till belongs to a location; return 01/CNKD is split by location.
Tax books and revenue, from the same numbers
Every figure comes from sales you made — nothing typed twice.
Tax rates
The right rate for each activity group
Under QĐ 1233 each activity group has its own code and VAT and PIT rates. Set the group on a whole item group; a product in a different trade gets its own. Each sale line keeps its group from the moment it was sold, so changing settings later never alters a return already filed.
- Products with no group take the household's default group
- Revenue with no group is flagged, never taxed by mistake
The 6 activity groups of QĐ 1233
| Code | Activity group | VAT | PIT |
|---|---|---|---|
| 01 | Distribution and supply of goods | 1% | 0.5% |
| 02 | Services; construction without materials | 5% | 2% |
| 03 | Renting out assets (except real estate) | 5% | 5% |
| 04 | Production, transport, services tied to goods; construction with materials | 3% | 1.5% |
| 05 | Digital content products | 5% | 5% |
| 06 | Other business activities | 2% | 1% |
Revenue threshold
Know before you reach 1 billion
The report adds up revenue since January, month by month, with returns taken off. At 80% of the threshold you are warned; once past it, you are told the day it was passed, the quarter to file 01/CNKD from and the deadline. The check runs every day and notices go to whoever keeps the books.
- Past 3 billion: a notice to work it out with your accountant, as PIT must then be on income
- The app's Overview tab shows revenue against the threshold
Revenue threshold
2026 revenue to 22/10
841,250,000 ₫ · 84.1%
80% of the threshold reached
- 80%Warning: get ready to file quarterly
- 1 bnDay passed, quarter to file, deadline
- 3 bnNotice to involve your accountant
Books & returns
Below or above the threshold, the right book
Under 1 billion: book S1a and the annual revenue notice 01/TKN-CNKD, due 31 January. Past 1 billion: from the quarter it was passed, book S2a and quarterly return 01/CNKD. Books and returns read the same numbers, so they always agree.
- A4 printouts in the official layout
- Figures for filing on eTax/HTKK — check them before you file
Under 1 billion
Revenue book S1a-HKD
Annual revenue notice 01/TKN-CNKD
Due 31 January
Past 1 billion
Revenue book S2a-HKD
Quarterly return 01/CNKD
From the quarter it was passed
Both read your confirmed sales
Return 01/CNKD
The quarterly return, already filled in
Return 01/CNKD is split by business location and by each activity-group line of the form, with VAT and PIT at each group's rates. If the period is still under the threshold, the return says no filing is due yet.
The tax books read your everyday selling
Wherever you sell, the revenue lands in the right book.
- Point of saleTill sales go into the revenue book at once; each till belongs to a business location on the return.
- Mobile appThe app's Overview tab shows the year's revenue against the threshold, any time.
- E-invoicesEvery sale gets a cash-register e-invoice; the return reminds you if a sale in the period still has none.
- Accounting & reportsFrom the same sales, the business results report shows real profit after cost of goods and expenses.
What you need
- Fill in the Household business tax profile: owner's name, tax ID, address, business locations and default activity group.
- Only the percentage-of-revenue method is available. Above 3 billion a year PIT must be computed on income — GrowFly doesn't do that yet and will tell you, so you can work it out with an accountant.
- GrowFly prepares the figures and printouts; you file them yourself on eTax or HTKK.
- The threshold defaults to 1 billion đồng a year and can be changed in the profile.
Doing your tax with GrowFly
- 1
Fill in the tax profile
Owner, tax ID, locations, activity group.
- 2
Sell as usual
Revenue goes into the book by day and by activity group.
- 3
Print and file at period end
Print the book and return on A4; file on eTax or HTKK.
Does GrowFly file the return for me?
No. GrowFly prepares the figures and A4 printouts of the books and returns; you check them and file on eTax or HTKK.
What do I do below 1 billion?
No VAT or PIT is due yet. The household keeps book S1a and sends the annual revenue notice 01/TKN-CNKD by 31 January — GrowFly has both ready.
When do I file quarterly?
From the quarter in which the year's revenue passes 1 billion. GrowFly tells you the day it was passed, the quarter to file and the deadline; from then on it keeps book S2a and prepares return 01/CNKD.
What about revenue above 3 billion?
Then PIT must be computed on income. GrowFly doesn't do that method yet; it notifies you when revenue passes 3 billion so you can work it out with an accountant.
I sell things in different activity groups.
Set the group on each item group, or on single products. Book S2a and the return split revenue and tax by group.
Are returned goods taken off?
Yes. Returned goods are a separate line in the book and come off the revenue of the period in which they came back.
Open book S1a and the threshold report in the demo shop
See the revenue book, the quarterly return and revenue against the threshold — made from sample sales.