- This is a guide for businesses with customers in Vietnam regarding Value Added Tax (VAT).
- The standard VAT rate in Vietnam is 10%, with some exceptions. There are also reduced and zero rates for certain goods and services.
- There are no registration thresholds for domestic or non-established sellers, nor for non-resident suppliers of digital services.
- Vietnamese businesses and individuals are assigned a 10- or 13-character tax code.
- Foreign digital service providers must register, charge, and remit VAT on B2C sales, while B2B sales can either be handled by the foreign supplier or the local business.
- Marketplace and platform operators are not liable for VAT obligations.
- Taxpayers in Vietnam must issue e-invoices with specific content, including transaction information, supplier information, and customer information.
Source Fonoa
See also
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