From July 1, 2025: Businesses Without VNeID Will Be Denied Access to Vietnam’s Electronic Tax System
- Phoenix International Logistics
- Jul 1, 2025
- 4 min read
According to Clause 4, Article 40 of Decree 69/2024/ND-CP, all user accounts created through the National Public Service Portal or ministerial and provincial administrative systems will expire on June 30, 2025.
From July 1, 2025 onward, all organizations and enterprises must use an electronic identification account (VNeID) to access government e-services in Vietnam.
More specifically, accounts previously issued through public service portals will become invalid after June 30, 2025. Businesses will only be able to log in to the National Public Service Portal, administrative procedure platforms at all levels, and the Electronic Tax system at thuedientu.gdt.gov.vn using a VNeID for organizations, as defined under Decree 69.
The announcement from the Tax Department's Electronic Information Portal also confirmed that from July 1, the Electronic Tax system will only allow logins using electronic identification (e-ID) accounts registered under organizations. Businesses that fail to complete electronic identification in a timely manner will be unable to access the tax declaration and payment system, potentially disrupting their financial operations and administrative procedures.
The General Department of Taxation recommends that businesses proactively complete electronic identification before June 30, 2025, to avoid risks related to tax obligations, online tax transactions, and interactions with state agencies.
Personal identification number replaces tax code from July 1, 2025
According to the Department of Taxation (Ministry of Finance), starting from July 1, 2025, Vietnamese citizens who have been issued personal identification numbers (PINs) under the Citizen Identification Law will use these numbers in place of traditional tax codes (MST) when conducting transactions with tax authorities. This change applies not only to individuals but also to households, household businesses, and individual business owners, who will use the identification number of their legal representative to fulfill tax obligations instead of using the current MST.
For taxpayers who have been issued multiple tax codes, the tax authority requires them to update their personal identification number for each code so they can be merged into a single tax record. Taxpayers will be able to look up their previous tax codes and related obligations via the Electronic Tax System by logging in with a level 2 electronic identification account (VNEID). Invoices, official documents, and tax records issued under previous MSTs will remain valid and can continue to be used without the need for any adjustments.
As for business households and individuals with their own business locations, from July 1, 2025, the tax authority will no longer issue separate tax codes for each business location. Instead, the representative of the business household will use a single personal identification number (PIN) to fulfill tax obligations at the place where the business activity is conducted. Previously issued location-specific tax codes will be automatically converted to the representative’s PIN without requiring any additional procedures or formalities.
To help taxpayers check the status of their tax registration information, the tax authority offers multiple search channels, including the General Department of Taxation’s official portal at gdt.gov.vn, the Electronic Tax Portal at thuedientu.gdt.gov.vn, and through the iCanhan and eTaxMobile applications. Individuals can also directly contact the local tax authority where they reside to receive support and notifications when updates are needed.
At present, the tax authorities are conducting a thorough review and standardization of personal tax data to ensure a smooth and timely transition to the use of personal identification numbers nationwide. During this period, taxpayers are advised to regularly monitor official notices and promptly update their information when required.
For tax declaration forms, invoices, and related documents, starting from July 1, 2025, taxpayers must enter their personal identification number (PIN) in the “MST” field as per new regulations. This change does not affect the substance of the transactions or tax obligations, but it requires the accurate use of the updated personal code.
Instructions for procedures to issue electronic identification accounts for businesses
Pursuant to Article 12 of Decree 69/2024/ND-CP, the procedure for issuing electronic identification (e-ID) accounts to organizations and enterprises is carried out in two methods:
1. Register online via the VNeID application:
The legal representative (or an authorized person) logs into the VNeID National Electronic Identification Application using a level 2 electronic identification account.
Provide complete and accurate information as instructed on the app.
Submit a request for an organization's e-ID account after obtaining consent from all other legal representatives (if applicable).
2. Submit application directly to the police agency:
The legal representative or authorized person must complete the Application Form (Form TK02) issued in accordance with Decree 69/2024.
Submit the application to the Electronic Identification and Authentication Management Agency or the local Citizen Identification Management Agency in charge of your business location.
Verification process and processing time
After receiving the application, the electronic identification agency will verify the organization’s information through national and specialized databases.
If the organization’s information is already complete and available in the system: the processing time will be no more than 3 working days.
If additional information or verification is required: the processing time may take up to 15 business days.
The results will be sent to the applicant via the VNeID application, the registered phone number, or email. In case the application does not meet the requirements, the competent authority will send a rejection notice via SMS, in-app message, or the applicant’s identification account.
In summary, starting from July 1, 2025, all organizations and businesses that wish to continue accessing the Electronic Tax System or using online public services in Vietnam must obtain a VNeID account for organizations. Proactively registering and completing the electronic identification process is a critical step to avoid disruptions in business operations, digital tax filings, and compliance with government regulations.
