VAT Guide for Businesses with Customers in Vietnam

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

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