- 15 Jan 2026 – Decree 20/2026 in force
- Article 10 – Free accounting software
- 4 groups – Small, micro, household, individual
- 3 options – Under Tax Dept review
📋 What does Decree 20/2026/ND-CP say about free accounting software?
On 15 January 2026, Vietnam's Government issued Decree 20/2026/ND-CP, detailing Resolution 198/2025/QH15 on special mechanisms and policies to develop the private economy. The Decree took effect on the date of signing.
Article 10 is titled (translated): "Support for providing free shared digital platforms and accounting software to small and micro enterprises, household businesses and individual businesses".
Article 10.1, Decree 20/2026/ND-CP (unofficial translation): "The State provides small enterprises, micro enterprises, household businesses and individual businesses, free of charge, with a digital platform integrating digital transformation solutions, including accounting software able to integrate with the e-invoicing software and digital signature services that these businesses use."
Timeline
- 17 May 2025 – National Assembly passes Resolution 198/2025/QH15: Special policies for the private economy, including support for shared digital platforms and accounting software.
- 15 Jan 2026 – Decree 20/2026/ND-CP issued and in force: Article 10 tasks the Ministry of Finance with leasing or procuring digital platforms and accounting software to provide free of charge.
- 10 Aug 2026 – Tax Department consults on implementation: A workshop with the Ministry of Finance, accounting and tax associations, SME groups and software vendors discussed 3 options.
- Now – No launch date yet: As of October 2026, no official platform name, account registration process or list of free software has been announced.
📄 Decree 20/2026/ND-CP (Vietnamese original) – Special mechanisms for developing the private economy (guiding Resolution 198/2025/QH15) - Word file (.docx). Tải về
🎁 What is free - and what is not?
This is where many articles get it wrong. Reading Article 10.1 closely, the free and paid parts are clearly separated:
✅ Provided free by the State
- ✅ A digital platform integrating digital transformation solutions
- ✅ Shared accounting software on that platform
- ✅ User accounts for the free software when needed (Article 10.5)
⚠️ Not free under Article 10
- ❌ E-invoicing software
- ❌ Digital signature services
Article 10 only requires the free accounting software to integrate with the e-invoicing and digital signature services that businesses already use. Businesses still provide these themselves.
💡 In practice: to get real value from the free accounting software, a business needs e-invoicing and a digital signature in place. They are the inputs that keep the books automatically matched to invoices and tax returns.
👥 Who is eligible?
Article 10 names 4 groups. Medium-sized enterprises are not covered by this article.
- 🏢 Small enterprises
- 🏠 Micro enterprises
- 🏪 Household businesses (hộ kinh doanh)
- 👤 Individual businesses
What counts as a small or micro enterprise in Vietnam?
Under Article 5 of Decree 80/2021/ND-CP, an enterprise must meet the headcount criterion (employees with social insurance) and either the revenue or total capital criterion:
- Agriculture, forestry, fisheries; industry, construction – Size: Micro; Insured employees (annual avg.): ≤ 10; Annual revenue: ≤ VND 3bn; Total capital: ≤ VND 3bn
- Agriculture, forestry, fisheries; industry, construction – Size: Small; Insured employees (annual avg.): ≤ 100; Annual revenue: ≤ VND 50bn; Total capital: ≤ VND 20bn
- Trade and services – Size: Micro; Insured employees (annual avg.): ≤ 10; Annual revenue: ≤ VND 10bn; Total capital: ≤ VND 3bn
- Trade and services – Size: Small; Insured employees (annual avg.): ≤ 50; Annual revenue: ≤ VND 100bn; Total capital: ≤ VND 50bn
Micro and small enterprises must meet the headcount criterion and (revenue or capital).
🌏 For foreign-invested companies: Article 10 defines eligibility by size category. Small foreign-invested enterprises should confirm with their tax office once the Ministry of Finance issues the access procedure.
⚙️ Minimum requirements for the free accounting software
Article 10.4 sets minimum requirements for the platform and software provided free:
- Compliant with accounting and tax law: Processes follow accounting, tax and related law without changing accounting principles or reported figures.
- Accurate data with an audit trail: Accurate, non-duplicated data; every correction is logged in chronological order.
- Secure cloud storage: Data protected under information security rules; backed up and stored in the cloud for the period required by the Law on Accounting.
- Alerts against unauthorized changes: The system warns about or blocks deliberate changes to posted records.
- Output data on request: Provides data to competent authorities and users on request.
- Upgradable as law changes: Kept up to date with changes in accounting and tax rules.
- Ready to connect: Connected, or ready to connect, with tax-related software such as e-invoicing and digital signatures.
Article 10.3 also prohibits providers from anti-competitive or unfair competition practices.
🏛️ Implementation status: 3 options under review
The Ministry of Finance must lease or procure the platform and software (Article 10.2) and issue the procedures for providing and operating it (Article 10.5). On 10 August 2026, the Tax Department held a consultation and presented 3 options:
- 1. Shared platform – Approach: The Ministry of Finance (via the Tax Department) builds a platform; vendors integrate their products; How businesses would use it: Taxpayers download and use software as needed
- 2. Tax Department software – Approach: The Tax Department builds free software with basic accounting functions; How businesses would use it: Use the free software with guidance and support
- 3. Vouchers – Approach: The State issues vouchers for existing market software, controlled by actual use; How businesses would use it: Choose market software and pay with the voucher
The Tax Department said it prefers to use existing products from technology companies to save time and budget while keeping competition fair and transparent. The final option has not been announced.
⚠️ Beware: as of October 2026 there is no official platform. If you are offered "the State's free accounting software" in exchange for a fee or account details, check with your tax office first.
✅ What small businesses should do now
- Check your eligibility: Compare against the small and micro enterprise table above; household and individual businesses are covered.
- Set up e-invoicing and a digital signature: They are not free under Article 10 but are what make the shared accounting software useful.
- Clean up your data now: Record all revenue and costs, matched to invoices and bank statements, so data is ready to move to the shared platform.
- Don't wait if you need books today: The free platform has no launch date. If you need accounting and tax filing now, use suitable software today - ideally one already integrated with e-invoicing, digital signatures and e-tax so it connects easily later.
- Watch for Tax Department announcements: The Ministry of Finance will issue the account procedure. Follow the tax sector portal and your local tax office.
🤖 About AIBooks: Bkav's online accounting software already integrates e-invoicing, digital signatures and e-tax in one ecosystem - the same capabilities Article 10 requires of shared accounting software. Whether AIBooks will be selected for free provision depends on the option the Ministry of Finance adopts; the author will update this article when official information is released.
❓ FAQ on Decree 20/2026 and free accounting software
Who can use the free accounting software under Decree 20/2026?
Small enterprises, micro enterprises, household businesses and individual businesses (Article 10.1). Medium-sized enterprises are not covered by this article.
Are e-invoicing and digital signatures free?
No. Article 10 makes only the digital platform and shared accounting software free. The software must integrate with the e-invoicing and digital signature services businesses already use; businesses still provide those themselves.
When can businesses register?
As of October 2026 there is no launch date. The Ministry of Finance will issue the account procedure (Article 10.5). On 10 August 2026, the Tax Department began consulting on 3 implementation options.
Who supplies the free software?
The Ministry of Finance leases or procures the platform and software under IT, procurement and state budget rules (Article 10.2). The Tax Department prefers to use existing products from technology companies.
What must the free software be able to do?
Comply with accounting and tax law; keep accurate data with an audit trail; secure cloud storage; alerts against unauthorized changes; provide data on request; upgrade as law changes; be ready to connect with e-invoicing and digital signatures (Article 10.4).
Should small businesses use paid software while waiting?
If you need bookkeeping and tax filing now, do not wait. Choose software already integrated with e-invoicing, digital signatures and e-tax, with clean data that can move to the shared platform later.
📰 Legal basis and sources
- Nghị định 20/2026/NĐ-CP - Điều 10 - thuvienphapluat.vn
- Các đối tượng được hỗ trợ miễn phí phần mềm kế toán (19/01/2026) - xaydungchinhsach.chinhphu.vn
- Chính thức cung cấp miễn phí phần mềm kế toán dùng chung (17/01/2026) - thuvienphapluat.vn
- Cục Thuế xây dựng nền tảng kế toán số miễn phí - 3 phương án (11/8/2026) - tapchikinhtetaichinh.vn
- Cục Thuế chuẩn bị cung cấp phần mềm kế toán miễn phí (11/8/2026) - thoibaotaichinhvietnam.vn
- Nghị định 80/2021/NĐ-CP - tiêu chí doanh nghiệp siêu nhỏ, nhỏ (Điều 5) - thuvienphapluat.vn
ℹ️ For reference only, based on Decree 20/2026/ND-CP and information published up to October 2026 (sources in Vietnamese; quotes are unofficial translations). The Ministry of Finance will issue the access procedure - follow announcements from the Tax Department and your local tax office.
