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Value Added Tax (VAT) in Vietnam applies to most goods and services consumed in the country. This guide gives a general overview. Rates and rules are updated from time to time, including temporary reductions, so verify the current position with the tax authority or your accountant.
Rates
Vietnam commonly uses these rate bands:
- 10% – the standard rate.
- 5% – certain essential goods and services.
- 0% – exports and some international services.
- Some supplies are not subject to VAT.
Temporary reductions have applied to some goods and services in recent years. Check which rate applies to your supplies today.
Input and output VAT
Businesses charge output VAT on sales and may deduct input VAT paid on eligible purchases, usually when supported by valid invoices and payment documents. The net amount is paid, or carried forward for credit or refund.
Invoices
Vietnam requires invoices to be issued in line with its e-invoice rules. How those rules apply to your business and how to issue compliant invoices should be confirmed with your accountant or tax advisor.
Returns
VAT returns are filed monthly or quarterly depending on revenue and other conditions. Deadlines vary, so confirm the schedule for your business.
How Onyx Bills helps
Onyx Bills applies a flat VAT rate to sales and purchases, separates tax from revenue and cost, and reports tax by period. The interface can be switched to Vietnamese, and you can set your own currency and number series. See billing software for Vietnam and chart of accounts.
Frequently asked questions
Which VAT rate should I use?
It depends on the goods or services. Confirm the rate for your product category before invoicing.
Can I deduct VAT on all purchases?
Only on eligible purchases with valid documents. Some purchases have restrictions.
Does Onyx Bills file my return with the tax authority?
No. It helps you prepare the figures and reports; filing is done through the authority's systems.
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