- 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
Click on the logo to visit the website
Don’t miss any VAT and other indirect tax news ….
- Visit our website www.vatupdate.com
- Use our search function on any term, per country, select a tag or a period
- Follow us on Linkedin
Latest Posts in "Vietnam"
- Livestock Feed Businesses Exempt from VAT Must Still File VAT Declarations from 2026
- VAT Declaration and Payment Schedules Based on Annual Revenue Thresholds for Households and Businesses
- Vietnam VAT Refunds: Buyers No Longer Dependent on Seller Declarations Under 2025 Law Amendments
- Guidelines for VAT and Personal Income Tax Filing for Business Households and Individuals
- Guidance on 0% VAT Rate for Exported Goods and Bonded Warehouse Transactions in Vietnam
