Changing the registered office address is a common need when an enterprise expands its operations, relocates its office, or moves to a more convenient area. However, changing the company address must comply with various regulations, especially when the new address is in a different province or area, resulting in a change of the managing tax authority.
VPL assists in handling the entire company address change process – quickly, accurately, efficiently, and with legal safety.
Changing the company address refers to an enterprise relocating its registered office from the previously registered location to a new one. When changing the address, the enterprise must carry out the procedure to amend the Enterprise Registration Certificate and other related documents.
Note: If a company’s address changes due to adjustments in administrative boundaries, while its business location remains the same, it will be considered an address update.
Submit the tax finalization dossier and adjust tax registration information (company address change) to the current Tax Authority.
After receiving the Notification of taxpayer relocation according to Form No. 09 issued together with Circular No. 86/2024/TT-BTC, the company must submit the dossier to adjust the Enterprise Registration Certificate within 10 days.
The company must submit the notification of address change to the Tax Authority of the new location within 10 days from the date of receiving Form No. 09 from the previous Tax Authority.
The enterprise only needs to carry out the procedure to change the address on its Enterprise Registration Certificate at the Business Registration Office of the location to which it intends to move.
The company’s address must include a house number and street name. Therefore, if the new address of the enterprise does not have a house number or street name, it is necessary to go to the People’s Committee of the commune where the enterprise intends to move to obtain a confirmation that the house number has not been issued and/or the street does not yet have a name.
The company’s headquarters cannot be located in an apartment building or buildings used for residential purposes (except for buildings combining residential and commercial/service purposes, in which case the enterprise must locate in areas designated for commercial/service use).
Within 10 days, the enterprise must submit the dossier to adjust its Enterprise Registration Certificate and notify the tax authority at its new location. If this deadline is exceeded, the enterprise may be subject to administrative penalties.
With many years of practical experience in the enterprise and investment sector, VPL assists with the necessary procedures when changing a company’s address, helping to avoid the risk of administrative penalties due to failure to perform or late execution of legal procedures related to the address change.
In addition to the Enterprise Registration Certificate, the company also needs to adjust other related legal documents such as the Investment Registration Certificate, Land Use Rights Certificate, sub-licenses, invoices, etc. VPL provides comprehensive consultation to ensure consistent information across all legal documents of the enterprise.
VPL continues to accompany the enterprise, providing support on legal matters after the address change is completed, and notifying clients when there are updates to administrative boundaries that require updating the company’s address.
Advise on the procedures and regulations related to changing the company’s address.
Represent the enterprise in completing tax finalization procedures for the address change at the current tax authority (if applicable) and notify the new tax authority about the relocation.
Prepare the dossier, guide on required documents, represent the enterprise in submitting the dossier, and receive the results of the Enterprise Registration Certificate adjustment at the Business Registration Office.
Engrave a company seal reflecting the new address.
Assist with updating digital signatures and invoices.
Guide the enterprise in updating information on contracts, with tax authorities, banks, social insurance, etc.
According to Clause 2, Article 40 of Decree 168/2025/ND-CP, the dossier includes:
a) The application for registration of changes to enterprise registration content using Form No. 12, Appendix I, issued together with Circular 68/2025/TT-BTC.
b) A copy or the original of the resolution or decision of the company owner for a single-member limited liability company; of the Members’ Council for a multi-member limited liability company or partnership; or of the General Meeting of Shareholders for a joint-stock company, regarding the change of the company’s head office address.
If the legal representative authorizes another person to carry out the procedure to adjust the Enterprise Registration Certificate, a Power of Attorney must be submitted together.
If the new address does not yet have a house number or street name, a written confirmation from the People’s Committee of the commune stating that the address has not been assigned a house number and/or street name must be submitted.
The dossier for changing the company’s head office address on the Enterprise Registration Certificate must be submitted to the Business Registration Office under the Department of Finance of the province/city where the enterprise’s new head office is located.
Yes. The enterprise must complete tax finalization procedures at the previous tax authority and notify the new tax authority of the relocation. VPL will represent the enterprise in dealing with both tax authorities to ensure that business operations are not disrupted due to overlaps or inconsistencies between the two authorities.
The documents for tax finalization to change the head office address include:
– The tax registration information adjustment and supplement declaration using Form No. 08-MST issued together with Circular 86/2024/TT-BTC.
– An official letter requesting tax finalization.
– A certified copy or a copy stamped with the company’s seal at the upper left corner of the Enterprise Registration Certificate.
The enterprise must provide all accounting documents from the most recent tax finalization up to the time of submission, such as financial statements, invoices, contracts, tax declarations, etc. VPL will provide a detailed list of the documents the enterprise needs to submit to the tax authority.
Upon receiving the Notification of taxpayer address relocation according to Form No. 09 issued together with Circular 86/2024/TT-BTC, the enterprise must submit the address relocation notification dossier to the new tax authority, including:
– Registration document for the taxpayer’s address change with the tax authority at the new location, using Form No. 30/ĐK-TCT issued together with Circular 86/2024/TT-BTC.
– A certified copy or a copy stamped with the company’s seal at the upper left corner of the Notification of taxpayer address relocation (Form No. 09) issued by the previous tax authority.
– A certified copy or a copy stamped with the company’s seal at the upper left corner of the Enterprise Registration Certificate.
No. If the enterprise still has unpaid tax debts, after tax finalization, the information will be transferred from the previous tax authority to the new tax authority, and the enterprise will continue to fulfill its tax obligations at the new tax authority.
The company’s address is one of the pieces of information displayed on e-invoices. When the address changes, the enterprise must update the new address in the e-invoice system to ensure the invoice information is accurate.
The dossier for registering a change of head office address on the Enterprise Registration Certificate does not include the lease agreement; therefore, the enterprise does not need to submit the lease agreement.
If the address information on the company seal has changed, the enterprise needs to engrave a new seal to ensure consistency across all company documents. VPL provides support for seal engraving according to the standard template.
Contact VPL today for expert legal consultation and services, ensuring maximum protection of your rights and interests!
