Changing the head office address is one of the changes that requires an update to the information recorded in the Enterprise Registration Certificate (ERC). For FDI enterprises, this procedure is generally governed by regulations on enterprise registration. However, the information recorded in the Investment Registration Certificate (IRC) should also be reviewed to determine whether any investment-related procedures are required.

1. Applicable cases

Pursuant to Article 30 of the Law on Enterprises 2020, an enterprise must register changes to the contents of its Enterprise Registration Certificate within 10 days from the date of such change.

For FDI enterprises, the procedure for changing the head office address on the ERC applies where the enterprise relocates its head office within the same province or centrally administered city or to another province or centrally administered city. Pursuant to Clause 1, Article 40 of Decree No. 168/2025/ND-CP, where the relocation results in a change in the competent tax authority, the enterprise must complete the relevant procedures with the tax authority before registering the change of address with the provincial-level Business Registration Authority.

It should be noted that if the change of address also results in a change to the investment project implementation location recorded in the IRC, the enterprise must review the procedures for amendment of the IRC pursuant to Article 33 of the Law on Investment 2025.

2. Authority handling the application

Pursuant to Article 40 of Decree No. 168/2025/ND-CP, the application shall be submitted to the provincial-level Business Registration Authority where the enterprise’s new head office is located. The authority is responsible for receiving the application, reviewing its validity and issuing a new ERC to the enterprise.

3. Procedures

Step 1: Complete procedures with the tax authority, if applicable

• Responsible entity: The enterprise.
• Work to be performed: Where the relocation results in a change in the competent tax authority, the enterprise shall carry out the procedure for transferring its tax registration to the new location with the tax authority before submitting the application for amendment of the ERC.
• Timeline: To be completed before registering the change of address with the Business Registration Authority.

Step 2: Prepare and submit the application for amendment of the ERC

• Responsible entity: The enterprise or an authorized person.
• Work to be performed: Submit the application for registration of the change of head office address to the provincial-level Business Registration Authority where the new head office is located.
• Timeline: The enterprise must register the change to the ERC within 10 days from the date of the change pursuant to Article 30 of the Law on Enterprises 2020.

Step 3: Processing by the Business Registration Authority

• Responsible entity: The provincial-level Business Registration Authority.
• Work to be performed: The Business Registration Authority receives the application, sends relevant information to the tax authority and reviews the validity of the application.
• Timeline: Within 03 working days from the date of receipt of the application. If the application is invalid, the Business Registration Authority shall notify the enterprise of the required amendments and supplements.

4. Application dossier

Pursuant to Clause 2, Article 40 of Decree No. 168/2025/ND-CP, the application dossier includes:

• Application form for registration of changes to enterprise registration contents: original;
• Resolution or decision on the change of head office address: copy or original, depending on the type of enterprise:
  • Single-member limited liability company: decision of the owner;
  • Two or more-member limited liability company: resolution of the Members’ Council;
  • Joint stock company: resolution of the General Meeting of Shareholders;
  • Partnership: resolution of the Members’ Council.

Where the applicant is not the legal representative, the application must also include an authorization document in accordance with applicable regulations.

5. Results of the procedure

The result of the procedure is a new Enterprise Registration Certificate reflecting the enterprise’s updated head office address.

Pursuant to Clause 4, Article 40 of Decree No. 168/2025/ND-CP, a change of the head office address does not affect the rights and obligations of the enterprise.

For an FDI enterprise, after completing the ERC amendment procedure, the enterprise should also review its IRC, tax records, e-invoices, bank records, social insurance records and relevant specialized licenses to ensure that the address information is updated consistently across all relevant records.