Compliance Timeline

Upcoming regulatory effective dates and compliance deadlines

All Business Registration & Foreign Investment Corporate Income Tax Customs E-Invoice IFRS / Accounting Standards Labor Personal Income Tax Real Estate & Land VAT

June 2026

Jun 20, 2026144/2026/NĐ-CPOverdue

Decree 144/2026/ND-CP Amends VAT Law Implementing Regulations - New VAT Exemptions, Revised Input Credit Rules, Updated List of Exported Minerals

Decree 144/2026/ND-CP, issued by the Government on May 5, 2026 and effective from June 20, 2026, amends Decree 181/2025/ND-CP, which details the implementation of the VAT Law. The decree expands the list of VAT-exempt goods and services, adding several types of insurance: life insurance, health insurance, student insurance, livestock and crop insurance, insurance for boats and equipment used directly in fishing, reinsurance, and insurance for oil and gas facilities and foreign-flagged tankers leased by foreign petroleum contractors operating in Vietnamese or jointly-exploited overlapping waters. It also clarifies that 'debt sale' (VAT-exempt) covers the sale of both payables and receivables, as well as the sale of deposit certificates. On input VAT credit, the decree clarifies treatment of deferred-payment or installment purchases of VND 5 million or more: businesses may still credit input VAT even without non-cash payment documents if the contractual payment deadline has not yet arrived. Once the deadline passes without non-cash payment proof, however, the business must declare a downward adjustment to the credited input VAT for that portion; if valid non-cash payment documents are obtained later, the credit can be reclaimed. Most significantly for exporters, the decree replaces the entire list of exported raw and processed natural resources and minerals (Appendix I - unprocessed, Appendix II - processed) that determines export tax treatment under the state policy of restricting raw mineral exports. Businesses exporting minerals and metals (iron, copper, aluminum, tin, zinc, gemstones, gold and silver, etc.) should check their HS codes against the new lists to confirm their correct export tax obligations.

April 2026

Apr 15, 202604/2026/TT-BKHCNOverdue

Circular 04/2026/TT-BKHCN: Amendments to Measurement Standards for Gold Trading, LED Products, Children Toys, and Group-2 Measuring Instruments

Circular 04/2026/TT-BKHCN, issued by the Ministry of Science and Technology on February 27, 2026 and effective from April 15, 2026, amends a series of technical regulations on measurement and product quality. It covers four main groups of changes. First, it resets the requirements for scales used in gold trading: scales must have accuracy suited to the gold weight being measured (per a verification scale interval table) and must carry a valid verification certificate. It also sets a table of maximum allowable measurement error by gold weight bracket, plus a formula for weights not listed. This matters directly for gold shops and jewelry/gold-ware trading businesses. Second and third, the Circular amends two national technical regulations, one for LED lighting products (QCVN 19:2019/BKHCN) and one for children toy safety (QCVN 03:2019/BKHCN), requiring conformity-certification testing to be performed only by a designated or recognized testing organization. The LED provision itself expires on June 1, 2026. Fourth, the Circular reissues the full list of Group-2 measuring instruments (roughly 69 categories, from taximeters and various scales to fuel dispensers, water meters, electricity meters, and EV charging meters) along with control measures and specific verification cycles per instrument type (6 to 72 months). It also repeals one provision in the regulation on household electrical installation equipment. Gold traders, LED and toy manufacturers/importers, and businesses that operate listed measuring instruments (gas stations, water and power utilities, taxi operators, etc.) should review their calibration and verification schedules against the new cycles before the effective date.

March 2026

Mar 31, 2026Văn bản hợp nhất số 41/VBHN-VPQH; Luật Kế toán số 88/2015/QH13Overdue

Consolidated Document No. 41/VBHN-VPQH: Accounting Law (Consolidated to 2026)

The National Assembly Office issued Consolidated Document No. 41/VBHN-VPQH, which consolidates the Accounting Law No. 88/2015/QH13 (effective 1 January 2017) incorporating three rounds of amendments: Tax Administration Law 38/2019/QH14 (effective 1 July 2020), Law 56/2024/QH15 amending multiple financial laws (effective 1 January 2025), and Tax Administration Law 108/2025/QH15 (effective 1 July 2026). The consolidated document was published in Official Gazette No. 172 on 31 March 2026. The law governs accounting work, accounting apparatus, accountants, accounting service businesses, and state management of accounting (Article 1). Its scope of application is broad, covering state agencies, public service units, enterprises, cooperatives, household businesses, and individual accountants (Article 2). Core provisions include initial recognition at historical cost or fair value, consistency of accounting methods, and obligations to prepare and disclose financial statements. Note: the extracted PDF text is truncated at Article 10 - the remaining chapters covering accounting documents, ledgers, financial statements, accounting inspections, accounting organisation, and accounting service businesses are not available in the extracted text.

February 2026

Feb 12, 2026Quyết định số 288/QĐ-TTg ngày 12/02/2026; Nghị định số 35/2022/NĐ-CP ngày 28/5/2022Overdue

Decision 288/QD-TTg: Establishment of Hai Phong Special Economic Zone (5,300 ha)

On 12/02/2026, Deputy Prime Minister Tran Hong Ha signed Decision 288/QD-TTg establishing the Hai Phong Special Economic Zone covering 5,300 hectares across 6 communes. The zone includes industrial parks, industrial clusters, a general trade and services area, a free trade zone, logistics service zones, a logistics center, and an innovation center. The goal is to develop high-tech, environmentally friendly industries, targeting 3-4% contribution to Hai Phong's GRDP by 2030 and over 5% after 2030. Development is phased: planning completion (2025-2026), construction and initial operations (2026-2030), and fully integrated infrastructure (2031-2035). The decision takes effect from its signing date (12/02/2026), with the Hai Phong People's Committee responsible for implementation.

Medium

VAT

January 2026

Jan 1, 2026Nghị định số 360/2025/NĐ-CP (Khoản 4 Điều 3); TCVN 12828:2019; Luật Thuế tiêu thụ đặc biệt năm 2025Overdue

Special Consumption Tax on On-Premise Mixed Beverages (Fresh Pepsi, Fresh 7Up) at Cinemas

Nghe An Tax Department provides guidance on whether on-premise mixed beverages (Fresh Pepsi, Fresh 7Up) are subject to special consumption tax (SCT) under the Law on Special Consumption Tax 2025. Under Clause 4, Article 3 of Decree No. 360/2025/ND-CP dated 31/12/2025, soft drinks subject to SCT must satisfy two conditions: (1) they must be a ready-to-drink product manufactured according to Vietnam national standard TCVN 12828:2019 on soft drinks, and (2) they must have sugar content exceeding 5g/100mL. On-premise beverages mixed to order at the counter (using sugar, milk, canned fruit ingredients, carbonated water, etc.) are NOT subject to SCT if they do not qualify as a ready-to-drink product under TCVN 12828:2019 or do not have sugar content exceeding 5g/100mL. Businesses must assess each specific case to determine their SCT declaration and payment obligations.

Medium

December 2025

Dec 1, 2025Mục 4 Điều 6 Luật Quản lý thuế số 56/2024/QH15 sửa đổi khoản 2 Điều 17 Luật Quản lý thuế số 38/2019/QH14; Khoản 13 Điều 5 Luật Thuế GTGT số 48/2024/QH15; Khoản 7 Điều 4 Nghị định số 181/2025/NĐ-CP; Điều 9 Luật Thuế GTGT số 48/2024/QH15; Khoản 1, khoản 2 Điều 5 Luật Giáo dục số 43/2019/QH14; Điều 42, Điều 43 Nghị định số 125/2024/NĐ-CP; Điều 3, Điều 19 Luật Giáo dục nghề nghiệp số 74/2014/QH13Overdue

VAT Treatment for Soft Skills Training Services (Digital Marketing, Business Management)

The Ho Chi Minh City Tax Sub-department 2 advised that soft skills training in digital marketing and business management (industry code 8559) is VAT-exempt if it qualifies as "teaching and vocational training activities as regulated by the law on education and vocational education" under Article 5.13 of VAT Law 48/2024/QH15 and Article 4.7 of Decree 181/2025/ND-CP. Soft skills training centers may qualify as an "other center performing continuing education tasks" under Article 42.2 of Decree 125/2024/ND-CP (covering centers for knowledge enrichment, life skills, and workplace capacity building), or as a "vocational education institution" under Vocational Education Law 74/2014/QH13 - requiring the relevant registration certificate in either case. If the activity does not meet these conditions, the service is subject to 10% VAT (no preferential rate of 0%, 5%, or 8% applies). Businesses must self-assess against their actual circumstances and applicable law, bearing responsibility for accuracy under Article 17.2 of Tax Administration Law 38/2019/QH14.

October 2025

Oct 1, 202593/2025/QH15; 133/2025/QH15; 148/2025/QH15Overdue

Law on Science, Technology and Innovation No. 93/2025/QH15 (Consolidated Text)

The Law on Science, Technology and Innovation No. 93/2025/QH15, passed by the National Assembly on 27 June 2025 and effective from 1 October 2025, replaces Vietnam's previous legal framework for science and technology. This is a consolidated text that folds in amendments from the Law on High Technology No. 133/2025/QH15 and the Law on Digital Transformation No. 148/2025/QH15, both effective from 1 July 2026. The provision businesses should pay closest attention to is Article 35: a company's expenses on scientific research, technology development and innovation - including amounts it spends funding such activities - are treated as deductible expenses when determining corporate income tax (CIT) taxable income, at an enhanced rate the Government will set out in forthcoming implementing regulations. This functions like an "R&D super-deduction" mechanism used in many other countries. Science and technology enterprises, science and technology organizations, and non-public organizations active in this field also receive priority access to CIT, VAT, import and export duty incentives, credit, land and public procurement on the same footing as public institutions. The law also creates a "controlled testing" (regulatory sandbox) mechanism letting businesses trial new technologies, products, services or business models not yet covered by current law, for up to 3 years with one renewal of up to another 3 years; establishes a National Venture Capital Fund and local venture capital funds to invest in innovative startups; and allows the Vietnam Stock Exchange to open a dedicated trading board for innovative startup shares. SME owners working in technology, R&D or innovation should watch for the government's upcoming implementing decrees to confirm exact deduction rates and eligibility conditions.

September 2025

Sep 26, 2025254/2025/ND-CPOverdue

Decree 254/2025/ND-CP: Regulations on Management, Payment, and Financial Settlement of Projects Using Public Investment Capital

Decree 254/2025/ND-CP, issued by the Government on September 26, 2025, provides detailed regulations on the management, payment, and financial settlement of projects using public investment capital. This decree establishes clear procedures for disbursement, payment, and settlement of state budget capital for public investment projects, aiming to ensure transparency, efficiency, and accountability in public financial management. For SMEs participating in providing services, construction work, or supplying goods for public investment projects, this decree directly impacts contract payment and settlement procedures. Businesses need to understand documentation requirements, payment submission deadlines, and their responsibilities in providing valid supporting documents to receive timely payments. The decree also clearly defines the responsibilities of all parties involved in the payment and settlement process, helping to minimize payment delay risks. Understanding these regulations helps SMEs prepare accurate documentation and comply with proper procedures, thereby ensuring stable cash flow when participating in public projects. The decree takes effect immediately from the date of issuance, so businesses currently executing contracts with public investment projects need to review their internal processes to ensure compliance.

July 2025

Jul 1, 2025Nghị định số 174/2025/NĐ-CP ngày 30/06/2025; Nghị quyết số 204/2025/QH15 ngày 17/06/2025; Quyết định số 43/2018/QĐ-TTg ngày 01/11/2018Overdue

VAT Rate on Domestically Produced and Imported Industrial Chains under Decree 174/2025/ND-CP

Ho Chi Minh City Tax Authority (Unit 17) responded to PLB Vietnam Co., Ltd. regarding the VAT rate applicable to industrial chains under Decree 174/2025/ND-CP dated 30 June 2025 on VAT reduction pursuant to Resolution 204/2025/QH15 (effective 1 July 2025 to 31 December 2026). The guidance states that where a business sells goods currently subject to 10% VAT that do not appear in Appendix I or Appendix II attached to Decree 174/2025/ND-CP, the reduced VAT rate applies from 01/07/2025 to 31/12/2026. Where goods qualify for the reduction, the business may credit input VAT accordingly. The tax authority requires businesses to cross-reference their product industry codes against the Vietnamese Product Industry Classification System (under Decision 43/2018/ND-TTg) and against Appendix I and II of Decree 174/2025/ND-CP to self-determine the applicable VAT rate for each product in their actual operations. No blanket ruling of 8% or 10% is issued for domestically produced industrial chains.

Medium

June 2025

Jun 30, 2025Nghị định số 174/2025/NĐ-CP ngày 30/6/2025; Nghị quyết số 204/2025/QH15Overdue

Q&A: Invoice preparation and revenue declaration when applying the VAT reduction under Resolution 204/2025/QH15 for direct-method taxpayers

Son La Tax Department No. 1 clarifies: under Decree 174/2025/ND-CP, a direct-method VAT taxpayer must, when issuing invoices for VAT-reduced goods/services, record the full pre-reduction value in the 'Total amount' column, record the amount after the 20% rate reduction in the 'Total goods/services' line, and note the reduction basis under Resolution 204/2025/QH15. Even where the contract explicitly states the post-reduction price, the invoice must still follow Decree 174/2025/ND-CP's format. The revenue base for VAT calculation is the pre-reduction revenue (must be grossed up), not the post-reduction contract value.

High

VAT

March 2025

Mar 20, 2025Nghị định 70/2025/NĐ-CP; Nghị định 123/2020/NĐ-CPOverdue

Guidance on Recording Buyer Information on Invoices When Individual Customers Refuse to Provide Personal Details

The General Department of Taxation provided guidance on how to record buyer information on e-invoices when individual customers decline to provide personal identification details. The primary legal basis is Clause 7, Article 1 of Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP on invoices and documents. According to the guidance, when individual retail customers purchasing for personal consumption (not for business) refuse to provide information (name, address, tax code, national ID), the seller may leave fields blank or record only the information the customer does provide (e.g., just name and province/city). The tax authority instructs businesses to comply with current regulations and to seek further clarification from their direct managing tax authority.

Medium

VAT

January 2025

Jan 1, 2025Nghị định 359/2025/NĐ-CP; Thông tư 84/2021/TT-BTC; Thông tư 40/2021/TT-BTCOverdue

VAT and PIT Guidance for Individual Households Sawing Round Logs into Planks or Pieces under Decree 359/2025/ND-CP

The Ministry of Finance advises that a household business that purchases round logs (pine, eucalyptus, etc.) and saws them into planks or pieces for sale to processing companies is engaged in manufacturing activity, not merely basic primary processing. Therefore the higher manufacturing tax rate applies. Under Articles 4 and 6 of Circular 84/2021/TT-BTC and Decree 359/2025/ND-CP, the applicable rate is 4.5% (3% VAT + 1.5% PIT) rather than the distribution rate of 1.5% (1% VAT + 0.5% PIT). The classification depends on the actual nature of the processing: simple trimming or de-barking may qualify as basic primary processing, but sawing into commercial-dimension planks or pieces constitutes manufacturing.

Medium

VAT

May 2024

May 13, 20241092/QĐ-BTCOverdue

Decision 1092/QD-BTC: Announcing the Results of Systematization of Legal Normative Documents in the State Management Field of the Ministry of Finance for the Period 2019-2023

Decision 1092/QD-BTC issued by the Ministry of Finance on May 13, 2024, announces the results of systematizing all legal normative documents under the Ministry's state management scope for the period 2019-2023. This is an important document that helps businesses, especially small and medium enterprises (SMEs), gain a comprehensive overview of all legal regulations related to taxation, budget, accounting, auditing, pricing, national reserves, and other fields managed by the Ministry of Finance. This systematization clarifies which documents remain valid, which have expired, and which require amendments or supplements, thereby facilitating businesses in consulting and properly complying with current legal regulations. The decision takes effect immediately from the signing date, helping SME owners easily grasp the most updated legal framework for business operations, tax declarations, financial reporting, and other obligations with tax and financial authorities. For SMEs, this decision is significant in ensuring legal compliance and avoiding legal risks arising from incorrectly applying expired documents or missing new regulations. Business owners should monitor the list of documents announced with this decision to stay updated on changes in financial, tax, and accounting policies in a timely manner.

January 2024

Jan 1, 2024Khoản 3 Điều 5 Luật Thuế giá trị gia tăng số 48/2024/QH15Overdue

VAT Guidance for Domestic Sales of Imported Pet Food and Animal Feed Raw Materials from South Korea

Ho Chi Minh City Tax Department responded to a query about VAT rates for domestic distribution and retail of pet food (HS 23091010) and animal feed raw materials (HS 2301.10.00) imported from South Korea. The question concerns whether these qualify as VAT-exempt "animal feed" under Clause 3, Article 5 of VAT Law No. 48/2024/QH15. However, the HCM Tax Department did not provide specific guidance, instead directing the business to submit a formal written request to their directly managing tax authority for case-specific guidance. The response did not clarify the applicable domestic sales VAT rate. Key point: import VAT (0% with C/O or 5% without C/O) and domestic sales VAT may differ, and the legal distinction between pet food and livestock feed under applicable law requires clarification.

Medium

VAT

December 2014

Dec 1, 2014Thông tư 103/2014/TT-BTC; Thông tư 40/2021/TT-BTCOverdue

Distinction Between VAT Percentage Rate on Revenue and VAT Tax Rate for Foreign Contractors Under Circular 103/2014/TT-BTC

The Da Nang Tax Authority (Sub-department 3) clarified the distinction between the "percentage rate to calculate VAT on revenue" and the standard VAT tax rate applicable to foreign contractors. Under Circular 103/2014/TT-BTC, the percentage rate is a deemed rate used to calculate VAT payable under the direct method (taxable revenue multiplied by the percentage), which differs from standard VAT rates (0%, 5%, 8%, 10%). Circular 103/2014/TT-BTC remains in force and specifies percentage rates by industry: 5% for services, equipment leasing, and insurance; 3% for construction and installation; 2% for transport, manufacturing, and other activities; 1% for distribution and supply of goods. The authority also referenced Circular 40/2021/TT-BTC for related individual business provisions. The foreign contractor tax calculation method using deemed rates on revenue is separate from the standard VAT rate framework under the VAT Law applicable to Vietnamese parties.

Medium

July 2014

Jul 1, 2014Nghị định số 65/2013/NĐ-CP; Thông tư số 219/2013/TT-BTC ngày 31/12/2013; Quyết định số 1617/QĐ-CT ngày 25/6/2014 của Cục Thuế TP. Đà NẵngOverdue

VAT and PIT Rates for Household Business Making Bamboo Lanterns, Teaching Crafts, and Selling Coffee

The Ministry of Finance provided guidance on VAT and PIT rates for the Tieng Vong Pho household business (Da Nang) operating multiple activities: bamboo lantern manufacturing (code 3290), lantern-making and coffee-brewing instruction (codes 8559, 8552), lantern and coffee retail (codes 4773, 5630), and craft experience services. Per guidance from the Da Nang Tax Department (issued June 25, 2014, effective July 1, 2014), based on Decree 65/2013/NĐ-CP and the PIT Law: Craft experience and coffee-brewing experience services are classified as distribution/goods supply services - 10% VAT, 1% PIT. Lantern and coffee bag sales - 10% VAT, 0.5% PIT. Art teaching and artistic education - 0% VAT (exempt), 1.5% PIT. The household business applies presumptive or percentage-of-revenue tax calculation methods.

Low

July 2013

Jul 1, 201390/VBHN-VPQH (Luật số 15/2012/QH13)Overdue

Consolidated Document No. 90/VBHN-VPQH: Law on Handling of Administrative Violations (Consolidated Through April 2026)

The National Assembly Office has published Consolidated Document No. 90/VBHN-VPQH of the Law on Handling of Administrative Violations (Law No. 15/2012/QH13), merging all nine rounds of amendments since 2014, most recently Law No. 88/2025/QH15 (effective July 1, 2025) and upcoming changes taking effect July 1, 2026 under the new Cybersecurity Law and Anti-Drug Law. This is a reference consolidation, not new legislation, but it is the foundational legal basis for every administrative penalty decision a business may face. Key points for SME owners and accountants: fines imposed on organizations are always double the fine imposed on individuals for the same violation. Maximum fine caps are set by sector - for example, accounting, invoices, fees and charges, and national reserves top out at VND 50 million; customs and tax procedures top out at VND 100 million; while tax, independent audit, securities, competition, and personal data protection violations follow their own specialized laws rather than this general cap. The statute of limitations for imposing penalties is generally 1 year, extended to 2 years for violations involving accounting, invoices, fees and charges, securities, and intellectual property, while tax and independent-audit violations follow the limitation periods set in tax administration and independent audit law. The law also sets out five forms of penalty (warning, fine, suspension of licenses/operations, confiscation of exhibits or instrumentalities, and deportation), lists of mitigating and aggravating circumstances, cases where no penalty applies (force majeure, legitimate self-defense, etc.), and prohibited conduct by enforcement officials (harassment, soliciting money, covering up violations). Businesses should keep this consolidated text on hand when dealing with tax, customs, or sector inspectors, since it determines fine levels, limitation periods, and the right to appeal.

Compliance Timeline

June 2026

Decree 144/2026/ND-CP Amends VAT Law Implementing Regulations - New VAT Exemptions, Revised Input Credit Rules, Updated List of Exported Minerals

April 2026

Circular 04/2026/TT-BKHCN: Amendments to Measurement Standards for Gold Trading, LED Products, Children Toys, and Group-2 Measuring Instruments

March 2026

Consolidated Document No. 41/VBHN-VPQH: Accounting Law (Consolidated to 2026)

February 2026

Decision 288/QD-TTg: Establishment of Hai Phong Special Economic Zone (5,300 ha)

January 2026

Special Consumption Tax on On-Premise Mixed Beverages (Fresh Pepsi, Fresh 7Up) at Cinemas

December 2025

VAT Treatment for Soft Skills Training Services (Digital Marketing, Business Management)

October 2025

Law on Science, Technology and Innovation No. 93/2025/QH15 (Consolidated Text)

September 2025

Decree 254/2025/ND-CP: Regulations on Management, Payment, and Financial Settlement of Projects Using Public Investment Capital

July 2025

VAT Rate on Domestically Produced and Imported Industrial Chains under Decree 174/2025/ND-CP

June 2025

Q&A: Invoice preparation and revenue declaration when applying the VAT reduction under Resolution 204/2025/QH15 for direct-method taxpayers

March 2025

Guidance on Recording Buyer Information on Invoices When Individual Customers Refuse to Provide Personal Details

January 2025

VAT and PIT Guidance for Individual Households Sawing Round Logs into Planks or Pieces under Decree 359/2025/ND-CP

May 2024

Decision 1092/QD-BTC: Announcing the Results of Systematization of Legal Normative Documents in the State Management Field of the Ministry of Finance for the Period 2019-2023

January 2024

VAT Guidance for Domestic Sales of Imported Pet Food and Animal Feed Raw Materials from South Korea

December 2014

Distinction Between VAT Percentage Rate on Revenue and VAT Tax Rate for Foreign Contractors Under Circular 103/2014/TT-BTC

July 2014

VAT and PIT Rates for Household Business Making Bamboo Lanterns, Teaching Crafts, and Selling Coffee

July 2013

Consolidated Document No. 90/VBHN-VPQH: Law on Handling of Administrative Violations (Consolidated Through April 2026)

Circular 31/2026/TT-BTC: Regulations on Decentralization of Certain Tasks and Powers in State Management of the Ministry of Finance

Decision No. 482/QD-TTg on Environmental Tax, VAT, and Special Consumption Tax Rates for Petrol, Diesel, and Jet Fuel

Resolution 10/2026/NQ-CP: Continued Application of Implementing Regulations for Amended or Replaced Laws

Decree 68/2026/ND-CP: Tax Policy and Tax Administration for Household Businesses and Individual Business Operators

Circular 18/2026/TT-BTC: Tax Administration Dossiers and Procedures for Household Businesses and Individual Business Operators

Resolution 31/NQ-CP: Declaring That Government Decrees Implementing the Price Law Remain in Force from 1 January 2026

Ho Chi Minh City Tax Department: Guidance on Re-filing Real Estate Rental Tax When Switching from Annual to Per-Payment Period Declaration under Decree 68/2026/ND-CP

State Budget Law No. 89/2025/QH15 (Consolidated Document No. 89/VBHN-VPQH)

Circular 158/2025/TT-BTC: Detailed Provisions on Special Consumption Tax Implementing Decree 360/2025/ND-CP

Household Businesses Distributing Animal Feed: VAT-Exempt or 1% Rate?

Tax authority guidance on handling Q1/2026 tax returns already filed by household businesses following the increase in the taxable revenue threshold to VND 1 billion

Are Roasted and Seasoned Pine Nuts and Cashews Considered Minimally Processed for VAT Exemption Purposes?

Guidance on VAT and PIT for Household Businesses Slaughtering and Selling Fresh Livestock Meat

VAT Rate Applied to Plant Seeds Sold to Farmers from 1 January 2026

Ho Chi Minh City Tax Department Guidance: VAT on Round Timber, Sawn Timber, and Kiln-Dried Lumber Sold to Wood Processing Enterprises

Consolidated Document No. 03/VBHN-BTC: Decree Detailing Implementation of the VAT Law

VAT Guidance for Businesses Trading in Minimally-Processed Agricultural and Forestry Products - Input Credit, Refund, and Cost Accounting

VAT Treatment for Roasted and Seasoned Pine Nuts and Pistachio Nuts: Not Classified as Minimal Processing

Guidance on the VND 500 Million PIT Exemption Threshold for Individual Businesses and PIT Calculation with Multiple Income Sources

Guidance on Invoice Timing and State Treasury Payment Documents for Public Healthcare Units

VAT on Sale of Minimally Processed Wood By-Products (Bark, Wood Chips) Purchased from Individuals and Resold to Enterprises

8% or 10% VAT Rate for Inox (Stainless Steel) Boiler and Furniture Products (Industry Code 2511)

Q&A: VAT rate applicable to cashew shell residue recovered as a by-product during production

VAT Rates for Air Ducts, Air Duct Accessories, and Fire-Resistant Air Ducts

Machine-Dried Agricultural Products: Are They VAT-Exempt as Minimally Processed Goods?

5% VAT Rate on Specialized Machinery and Equipment for Livestock and Poultry Farming

E-Invoices from Cash Registers and VAT Rate for Metal Door Knobs (HS Code 259302)

Consolidated Text No. 114/VBHN-VPQH: Law on Value Added Tax (as amended through Law No. 09/2026/QH16)

VAT invoicing and declaration guidance for self-manufactured tools transferred for internal use in construction companies

VAT Rate for Land Mobile Information Terminal Equipment HS 8517.62.43 in 2026

VAT Guidance for Wood and Wood Products under VAT Law 2024 and Decree 181/2025/ND-CP

Requirements for Tax Code and Budget Code on Invoices for Public Non-Business Units under Decree 70/2025/ND-CP

Customs Authority: Guidance on Timing of Electronic Invoice Issuance for Exports and Customs Clearance Conditions