In an increasingly diverse business environment, determining a company’s head office address in accordance with current regulations is an important factor that directly affects the lawful existence of the company.
Many clients, when starting the company establishment process, often encounter questions such as: Can the company’s head office be located in an apartment building? What documents are required to prove the right to use the address? What are the risks of using a virtual office?
In this article, MGI Consulting summarizes and analyzes in detail all relevant legal regulations, helping businesses choose the correct head office address and avoid risks such as tax code suspension or administrative penalties from the very beginning of the establishment process.
What Is a Head Office? Regulations on the Structure of a Head Office Address
Legal definition
Pursuant to Article 42 of the 2020 Law on Enterprises, the head office of an enterprise must be located within the territory of Vietnam. It is the contact address of the enterprise and must be determined according to administrative boundaries. It must include a telephone number, fax number, and email address, if any.
Valid address structure
The address declared in the business registration dossier must be accurate, detailed, and include all required administrative levels:
House number, lane, alley, street, road, or hamlet, village, residential group, or neighborhood.
Commune, ward, or township.
Province or centrally governed city.
Important note: Enterprises must update their address according to the latest administrative unit names at the time of registration. For example, after the establishment of Thu Duc City in Ho Chi Minh City, old addresses in District 2, District 9, and Thu Duc District must now be recorded as Thu Duc City.
Standard head office address example: No. 43–45, Street No. 7, Quarter 1, Hiep Binh Chanh Ward, Thu Duc City, Ho Chi Minh City.
Types of Real Estate Prohibited or Restricted from Being Used as a Head Office Address
This is the most important issue that enterprises need to note when choosing a head office address, in order to avoid having their application rejected by the Department of Finance.
Detailed updates on types of real estate that are prohibited or restricted from being used as a head office address. Pay close attention to regulations on apartment buildings to avoid rejection of the company establishment application.
Clearly distinguish between types of apartments and residential buildings that are prohibited for company headquarters because they are purely for residential purposes, and those that are allowed to be used as company headquarters, such as mixed-use buildings and officetels.
Residential apartment buildings and collective housing
According to Clause 11, Article 6 of the 2014 Law on Housing and Official Letter No. 2544/BXD-QLN of the Ministry of Construction, the law strictly prohibits the use of residential apartments or collective housing for residential purposes as a company head office or business location.
Consequence: The enterprise will not be issued an Enterprise Registration Certificate. If it intentionally circumvents the law to register, the tax authority will not allow invoice issuance and will require relocation of the head office, causing disruption to business operations.
Conditions for shophouses, officetels, and mixed-use buildings
Enterprises are only allowed to locate their head offices in high-rise buildings if they fall under the following exceptions and have supporting documents:
Mixed-use building: A building designed with both residential apartment areas and commercial or office areas. Enterprises may only locate their head office in the area planned for business use, usually the podium or commercial floors.
Shophouse: A type of property combining residential and commercial functions. Enterprises may locate their head office there if the area has a business function.
Officetel: A type of property combining office use and short-term accommodation. Business registration is permitted if the project has been approved for office functions.
Mandatory supporting documents: When registering a head office at these locations, enterprises need to present:
The project approval decision issued by a competent state authority, clearly stating that the address has commercial or office functions.
Or a certification from the commune or ward-level People’s Committee confirming that the address is not a residential apartment.
Legal Conditions on the Right to Use the Address
Choosing a company’s head office address must ensure the lawful right to use the address so that the enterprise can operate on a long-term basis.
Learn about the mandatory legal conditions regarding the right to use an address when registering a business. Guidance on preparing documents to prove validity, authenticity, and compliance quickly.
Enterprises need to ensure the authenticity of the actual location and provide sufficient documents proving the lawful right to use the address, such as a lease agreement or land use right certificate.
Authenticity of the address
The address must actually exist on the cadastral map. If the area does not yet have a house number or street name, it must be identified using basic administrative units such as residential group, hamlet, village, or commune.
Example: Residential Group 1, Hiep Thanh Commune, Lam Dong Province.
Documents proving the right to use the address
Enterprises are not required to own the house or land where the head office is located. They may lease or borrow the premises, but they should prepare a file to be kept at the company for presentation when the tax authority conducts an inspection:
House lease agreement or house borrowing agreement.
Copies of legal documents of the property: certificate of house ownership, land use right certificate, or construction permit of the property owner.
Note: Under current regulations, a lease agreement for a company head office is not required to be notarized. It only needs the signatures of the company’s legal representative and the property owner.
Virtual Office: Legality and Risks
A virtual office is a type of office service that provides an address and communication support without requiring the enterprise to physically work at the office. This is a popular option for small businesses, newly established startups, or individuals who want to reduce rental and other operating costs.
However, not every virtual office provider is legal and reliable. If the wrong provider is chosen, the enterprise may have its business registration rejected, its tax code suspended, or even become associated with the activities of “ghost companies.”
Therefore, checking the credibility of the virtual office provider is a mandatory step before using the service.
Currently, the law does not prohibit or provide detailed regulations on virtual offices. Enterprises may use a virtual office as their head office address.
A reputable virtual office provider will make it easier for the tax authority to accept the application using that address, reducing difficulties during the licensing process.
The provider should ensure support services such as receiving mail, forwarding mail, receiving guests, and displaying the company signboard at the head office, including having reception staff available to receive and notify the company of correspondence. When a company is established, state authorities may send invitations or notices. If no response is received, the enterprise may easily be assessed as “not operating at the registered address,” leading to tax code suspension, risks, and penalties.
One address may only serve as the head office of one company or one legal entity. However, if that address operates as a virtual office leasing location, it may still be used by multiple companies.
Mandatory Regulations on Displaying a Company Signboard
Displaying a company signboard is one of the mandatory legal obligations immediately after company establishment. This is not only for enterprise identification but also serves as a basis for the tax authority to inspect the head office address, preventing “ghost companies” or cases where the enterprise is considered “no longer operating at the registered address.”
The company signboard must include the following information:
Company name exactly as stated in the Enterprise Registration Certificate;
Tax code;
Head office address.
Regarding size, material, and placement, the law does not require a specific template, but the following basic principles should be followed:
The signboard should be placed in an easily visible location, usually in front of the office entrance;
The size should be appropriate to the architecture; it must not block emergency exits or fire safety spaces, encroach onto sidewalks or roadways, or affect public traffic;
Materials such as mica, stainless steel, wood, or metal may be used, but the content must be clear and easy to read;
The signboard must be fixed and not temporarily pasted.
Display the signboard immediately upon operation.
Serious risk warning when an enterprise does not operate at its registered head office. Learn about the consequences of tax code suspension and how to handle the issue promptly and lawfully.
Tax code suspension is the most serious legal and financial risk when the competent authority inspects and discovers that the enterprise is not operating at its registered address.
The tax authority conducts an actual inspection of the operating status at the head office. When the tax authority comes for inspection, especially before approving electronic invoice issuance, if there is no signboard, the enterprise may easily be considered:
Not operating at the registered address;
Showing multiple risk indicators and being assessed as a “ghost company,” which may result in tax code closure.
A company signboard is not only an identification sign but also a mandatory legal requirement. Displaying the signboard at the registered head office in accordance with regulations helps the company avoid risks, build credibility, and show professionalism from the first day of operation.
Distinguishing Between Head Office and Business Location
Enterprises need to clearly distinguish between these two concepts in order to arrange their business activities properly, pursuant to Clause 3, Article 44 of the 2020 Law on Enterprises:
Head office: The legal address where tax and administrative notices are received and where management and executive activities take place.
Business location: The place where specific production or business activities are carried out, such as a warehouse, factory, or showroom.
Regulations on the scope of establishment
An enterprise may establish a business location at an address different from its head office.
A business location may only be established within the province or city where the head office or branch is located. If the enterprise wants to conduct business in another province, it must first establish a branch in that province.
One address may serve both as the head office and as a business location.
Address Requirements for Specific Conditional Business Lines
For certain conditional business lines, the head office address must also meet strict specialized requirements:
Manufacturing, processing, and production industries: The location must be in an industrial park, industrial cluster, or an area planned for production. Factories causing noise or pollution must not be located in densely populated residential areas.
Food and beverage services: The business location must satisfy food safety and hygiene conditions, including food preparation areas, storage areas, and waste and wastewater treatment systems.
Training and foreign language centers: The location must meet requirements on classroom area, measured by square meters per student, lighting, fire prevention and fighting safety, and parking spaces in accordance with education sector regulations.
Penalties for Violations Related to the Head Office Address
Enterprises should note the administrative penalties related to head office addresses under Decree No. 122/2021/NĐ-CP:
A fine ranging from VND 1,000,000 to VND 5,000,000: For declaring a head office address that does not exist or an address that the enterprise does not lawfully own or have the right to use.
A fine ranging from VND 10,000,000 to VND 15,000,000: For failing to display the enterprise signboard at the head office, branch, representative office, or business location.
Other consequences: Tax code suspension and invoice enforcement measures if the tax authority determines that the enterprise is not operating at the registered address.
Frequently Asked Questions
Question 1: Can a private house be used as a company head office?
Yes. As long as it is a landed house or separate private house and has documents proving lawful ownership rights.
Question 2: Can the company address be the same as the private address of the Director?
Yes. The Law on Enterprises does not prohibit this, provided that the house satisfies legal conditions and is not a residential apartment.
Question 3: Can one address be registered for multiple companies?
Yes. The law does not limit the number of companies registered at the same address, as long as the space is suitable and the property owner agrees. This is the legal basis for office buildings and shared office models.
Question 4: Is it complicated to change a company address after establishment?
It depends on the scope of the change:
Within the same district: The procedure is simple. The enterprise only needs to submit a notification of change to the Business Registration Office.
To a different district or province: The enterprise must complete procedures to finalize tax obligations, or preliminary tax finalization, with the tax sub-department at the current location before carrying out the change procedure at the business registration authority of the new location. This process usually takes time, so enterprises should choose a stable address from the beginning.
Question 5: When changing the head office address, does the enterprise have to amend invoices and contracts?
Yes. When changing the address, the enterprise must:
Update the address information in the electronic invoice software;
Prepare contract appendices to adjust information with partners;
Notify banks, social insurance agencies, and relevant authorities to synchronize data.
Yes. The tax authority still conducts inspections to verify the operating status at the registered address, especially before approving the use of electronic invoices. If using a virtual office, the enterprise must ensure that the service provider has staff available to receive the inspection team and that the company signboard has been properly displayed. If tax officers come for inspection and do not see a signboard or cannot contact the company, the company may have its tax code suspended immediately.
Question 7: Can a company’s head office be located at a kiosk or market stall?
This is very restricted. Kiosks or market stalls are usually only suitable for registering an individual household business or establishing an affiliated business location. These locations often do not fully satisfy the conditions for a company’s head office, which must serve as a stable contact and working office, and they often involve short-term ownership or lease arrangements. Therefore, the Department of Finance usually finds it difficult to approve applications for a company head office located at a market stall or kiosk.
Strict compliance with regulations on head office addresses helps enterprises avoid legal risks and build credibility in the eyes of partners and customers.
We hope the information provided by MGI Consulting will be a useful guide for your startup journey.
However, if you still feel confused by complex administrative procedures or are not 100% certain about the legality of your intended address, do not let these concerns delay your business plan. Let MGI Consulting accompany you and handle the entire application process today.
Details of MGI’s company establishment consulting service: Company Establishment Consulting Service 2026