I. BEFORE CHANGING ADDRESS: NEW ADDRESS VERIFICATION IS REQUIRED
This step is often overlooked.
1. Verify if the address is eligible for headquarters registration
Need to check:
- House/building number;
- Street/road;
- Ward/commune;
- Province/city;
- Actual existence of the address;
- Current administrative boundary information;
- Consistency with address data on the enterprise registration system.
It is especially important to check whether the address is restricted for use as a business headquarters, especially in cases of renting apartments or houses in projects with specific usage regulations.
Do not sign long-term leases only to discover the address cannot be registered.
2. Check if the address change affects the managing tax authority
This is a critically important point.
There are two scenarios:
Scenario 1 – address change without changing the managing tax authority
For example, changing the address within the same tax administration area.
→ The procedure is usually simpler.
Scenario 2 – address change leading to a change in the managing tax authority
→ Procedures with the tax authority related to the relocation must be completed before registering the address change with the provincial Business Registration Authority. Article 40 of Decree 168/2025/ND-CP clearly stipulates this point.
This is the first point businesses need to determine.
II. DETERMINE INTERNAL DECISION-MAKING STRUCTURE
The competent authority for decision-making varies depending on the type of enterprise.
Single-member Limited Liability Company
Typically requires:
- Decision of the Owner;
- Change registration dossier;
- Application for change of enterprise registration content.
Limited Liability Company with two or more members
Requires:
- Resolution/decision of the Members' Council;
- Change registration dossier;
- Application for change registration.
Joint Stock Company
Requires:
- Resolution/decision of the General Meeting of Shareholders or the competent authority as per the Charter and legal regulations, depending on the case;
- Application for change registration.
Partnership Company
Requires:
- Resolution/decision of the Members' Council as stipulated;
- Change registration dossier.
According to Article 40 of Decree 168/2025/ND-CP, the dossier for changing the headquarters address includes an Application for change of enterprise registration content and a resolution/decision of the competent authority corresponding to each type of enterprise.
III. PROCEDURES WITH THE TAX AUTHORITY
This section requires special attention if relocating to an area that changes the managing tax authority.
Businesses need to review:
1. Tax obligation status
Check:
- VAT;
- CIT;
- PIT;
- Contractor tax, if any;
- Other payable amounts;
- Late payment interest;
- Missing tax declaration dossiers;
- Uncompleted settlement periods;
- Invoice-related obligations.
2. Status of pending dossiers with the tax authority
For example:
- Tax inspection/examination;
- Dossier explanation;
- Tax refund;
- Settlement;
- Complaints;
- Invoice dossiers;
- Tax registration dossiers.
It is advisable to clearly determine what obligations the business still has with the old tax authority before relocating.
3. Special attention to e-invoices
The business address shown on invoices must match the business's registered information. Current e-invoice regulations also require the name, address, and tax code of the seller/buyer to be displayed according to the corresponding registered information.
After changing the address, it is necessary to work with:
- E-invoice software provider;
- Accounting software;
- ERP;
- Internal invoicing system.
Check:
Has the company name + address + tax code + seller information on the invoice been updated?
IV. REGISTERING THE CHANGE WITH THE BUSINESS REGISTRATION AUTHORITY
According to current regulations, businesses submit change registration dossiers to the provincial Business Registration Authority where the business's new headquarters is located.
Basic Dossier
| Dossier |
Content |
| Application for change registration |
New address information |
| Resolution/decision |
According to the type of enterprise |
| Authorization dossier |
If the applicant is not the legal representative |
| Other documents |
If specific cases require |
After receiving the dossier, the Business Registration Authority sends information about the address change to the tax authority. The tax authority has 01 working day to respond regarding whether the business has completed related tax procedures; the Business Registration Authority processes the dossier within 03 working days if the dossier is valid.
V. AFTER OBTAINING THE NEW ENTERPRISE REGISTRATION CERTIFICATE
This is when businesses have a lot of work to do.
I usually divide it into 10 groups to avoid omissions.
Frequently Asked Questions
What should readers know about Guide to Changing Company Headquarters Address?
This article provides detailed instructions on the steps required when changing a company's headquarters address, from verifying the new address, determining the internal decision-making structure, procedures with tax authorities, to registration with the business registration authority, and post-new certificate tasks.
What should readers know about Guide to Changing Company Headquarters Address?
This article provides detailed instructions on the steps required when changing a company's headquarters address, from verifying the new address, determining the internal decision-making structure, procedures with tax authorities, to registration with the business registration authority, and post-new certificate tasks.
What should readers know about Guide to Changing Company Headquarters Address?
This article provides detailed instructions on the steps required when changing a company's headquarters address, from verifying the new address, determining the internal decision-making structure, procedures with tax authorities, to registration with the business registration authority, and post-new certificate tasks.
What should readers know about Guide to Changing Company Headquarters Address?
This article provides detailed instructions on the steps required when changing a company's headquarters address, from verifying the new address, determining the internal decision-making structure, procedures with tax authorities, to registration with the business registration authority, and post-new certificate tasks.
What should readers know about Guide to Changing Company Headquarters Address?
This article provides detailed instructions on the steps required when changing a company's headquarters address, from verifying the new address, determining the internal decision-making structure, procedures with tax authorities, to registration with the business registration authority, and post-new certificate tasks.
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