When a company changes its name, registered address, or charter capital several times in a year, each filing to change the Enterprise Registration Certificate (ERC) content costs VND 25,000 in state fees + VND 100,000 in publication fees (2026 rates). The good news: electronic filing exempts the state fee entirely, so companies filing online pay only VND 100,000 per filing. And there is a lawful way to consolidate multiple changes into a single filing to minimize costs.
Fee schedule for ERC content changes
State fee (VND 25,000 per filing in 2026)
- Base rate: VND 50,000 per filing for changes to ERC content (Item 1 of the fee schedule attached to Circular 47/2019/TT-BTC).
- 50% reduction to VND 25,000 per filing from 01/07/2025 through 31/12/2026 under Circular 64/2025/TT-BTC; from 01/01/2027 the rate returns to VND 50,000.
- Full exemption for online filing (Article 5 of Circular 47/2019/TT-BTC) — companies filing electronically pay no state fee.
Publication fee (VND 100,000 per filing)
- VND 100,000 per filing under the fee schedule attached to Circular 47/2019/TT-BTC; this fee is not covered by the 50% reduction.
- Payable when the dossier is submitted; refunded if the ERC is not granted.
- These are two distinct charges: the state fee (per filing, exempt online, non-refundable if rejected) and the publication fee (per filing, refundable if not granted). Publishing ERC changes is a statutory obligation (Article 32 of the Law on Enterprises 59/2020/QH14, as amended by Law 76/2025, effective 01/07/2025).
Consolidated filing: the only real cost-saving option
Clause 6, Article 4 of Decree 168/2025/ND-CP (effective 01/07/2025, replacing Decree 01/2021/ND-CP) allows a company to simultaneously carry out, in one dossier: (1) registration of ERC content changes; (2) notification of ERC content changes; (3) notification of updates/supplements to ERC information; (4) correction of ERC information.
Because fees are calculated per filing, the more items consolidated into one filing, the greater the saving — the only real cost-saving method, since the law provides no volume discount or fee cap. Example: a company needing to change its name, registered address, and charter capital — instead of 3 filings (3 sets of fees), consolidate all 3 items into one dossier and file once (1 set of fees).
- Each change item still requires its own complete supporting documents as prescribed.
- One “filing” means one valid submission acknowledged by the registry; a rejected dossier resubmitted counts as a new filing.
- Important: IRC adjustments cannot be consolidated with ERC changes — enterprise registration and investment registration are separate systems.
Exemption cases
- Online filing: full state fee exemption; only the VND 100,000 publication fee remains.
- Address updates due to administrative boundary changes: both the state fee and publication fee are exempt (Clause 3, Article 57 of Decree 168/2025/ND-CP; Clause 1, Article 5 of Circular 47/2019/TT-BTC).
Practical notes
- State fees are non-refundable when a dossier is rejected — prepare the dossier carefully from the start to avoid repeat filings.
- The publication fee is refunded if the ERC is not granted.
- Since 01/07/2025, dossiers are filed mainly through the National Enterprise Registration Information System.
- Dossiers are filed with the business registration authority (the Business Registration Office — now under the Department of Finance following the merger of the former Department of Planning and Investment; companies should verify the receiving authority at the time of filing).
FAQs
Do 3 ERC changes in one year qualify for a discount?
No. The law provides no volume discount or fee cap. The only saving method is consolidating multiple change items into one filing under Clause 6, Article 4 of Decree 168/2025.
Can ERC changes be consolidated with an IRC adjustment?
No. Enterprise registration and investment registration are separate procedural systems; consolidation applies only within enterprise registration procedures.
Is the state fee exempt for paper filings?
No. Full exemption applies only to electronic filing (Article 5 of Circular 47/2019/TT-BTC).
Need to review ERC change costs or consolidate multiple changes into one filing? Contact FLAT Law Firm via our Contact page for support.
The above is for reference only and does not constitute legal advice. Fee levels are cited from instruments in force at the time of writing; please verify against the original texts before applying.
Transparency note: This article was drafted by the AI content production system of FLAT Law Firm and has been reviewed by the internal review council (AI Legal Council) before publication; it has not been reviewed by a human lawyer.