While there is no mandatory requirement to appoint a fiscal representative in Vietnam, foreign companies use such a service to ease their relationship with the authorities. The tax agent is usually hired to handle the VAT registration procedure; however, in Vietnam, this service can be extended to other accounting-related procedures too. Find out from our lawyers in Vietnam when and how you can use such a solution.
| Quick Facts | |
|---|---|
| Requirement to appoint a fiscal representative in Vietnam (YES/NO) | Yes, for foreign companies |
|
Types of businesses that can appoint a fiscal agent |
Local and foreign companies can use the services of a fiscal representative in Vietnam. |
|
Possibility to appoint a fiscal agent by sole traders (YES/NO) |
Yes, the service is also available for sole traders. |
| Who can act as a fiscal agent in Vietnam? | Accountants and accounting firms |
| Registration requirement for a tax agent (YES/NO) |
Yes, fiscal agents must be certified by the General Taxation Department in Vietnam. |
| Availability of VAT registration services through a fiscal agent (YES/NO) |
Yes, this is the main service such an agent provides. |
| VAT reporting services availability (YES/NO) |
Yes |
| Availability of VAT filing services (YES/NO) |
Yes, one of the duties of a fiscal agent is to ensure VAT reports are filed in due time. |
| Record-keeping services |
Yes, a fiscal representative can keep VAT records. |
| VAT control support (YES/NO) | Yes, especially for foreign businesses operating in this country. |
| VAT refund assistance (YES/NO) |
Yes |
| Import-export procedure representation availability (YES/NO) |
Yes, a Vietnamese fiscal agent can also assist in customs-related procedures. |
| Tax registration support (YES/NO) |
Yes, available on request |
| Why appoint a fiscal agent in Vietnam? |
– good knowledge of the legislation, – wide variety of services, – ensuring all VAT-related procedures are completed in time. |
| Availability of fiscal representation services with our accountants (YES/NO) | Yes, we have a team of accountants in Vietnam who can provide this service. |
Table of Contents
What does fiscal representation imply and how can it be used in Vietnam?
Fiscal representation implies complying with the administrative standards necessary for international trade, especially related to the payment of the value added tax. The VAT, in addition to special taxes on very specific products, is disclosed differently based on the country of import or export. Just like in many foreign countries, in Vietnam, the VAT is applicable to a large number of commercial circumstances. Therefore, businesses must use fiscal representation services for this purpose.
A Vietnamese fiscal representative will act as a liaison officer for foreign natural or legal persons and the local tax authorities. Among his/her duties are:
- tax and VAT registration;
- verifying the accuracy of all declarations provided by international clients;
- handling administrative and tax-related requirements;
- drafting and filing various accounting declarations.
Feel free to address our accountant in Vietnam for such services.
Who can provide fiscal representation services in Vietnam?
The fiscal representative is usually an accountant or an accounting firm accredited by the General Department of Taxation. In most cases, such an agent’s service is requested by foreign companies operating through branches or subsidiaries in Vietnam. However, local companies are also starting to use such solutions to ensure compliance with local legislation.
Sole traders, including foreign citizens holding Vietnamese residency and doing business here, can also use such a service, despite having small operations.
You can rely on our law firm in Vietnam if you want to set up a business here, and on our accountant for fiscal representation.
Our fiscal representative services in Vietnam
If you are interested in appointing a fiscal representative, here is how we can help you:
- create an account and register with the local tax office;
- verify that your business complies with all applicable national VAT laws;
- manage your company’s compliance with national VAT filing requirements and tax audits;
- handle your VAT returns and refund claims;
- assist in making sure your VAT payments are made on time;
- manage all of your VAT inquiries and correspondence with the tax authorities on your behalf.
In addition, we can also handle more specific accounting regulations, such as the special consumption tax and the environmental protection taxes. We can also advise on how to apply for tax incentives, reductions, and exemptions. However, we remind you that the main services covered by a fiscal representative in Vietnam are related to the VAT.
VAT-related requirements in Vietnam
The value added tax is one of the most important levies in the world, as it applies in most countries on the globe. Vietnam is similar to many states from several points of view, including e-invoicing and filing returns for this tax.
Here are the most important highlights of the VAT in Vietnam:
- the standard rate of 8% applied until December 31st, 2026 (the normal rate was 10%);
- this temporary VAT reduction is applicable to the supply of goods and services, excluding telecommunications, information technology, and financial activities.;
- companies must file monthly VAT reports by the 20th of the current month for the previous one.
Periodic reporting solutions offered by our tax agents in Vietnam
Companies in Vietnam must comply with various reporting requirements on a monthly and quarterly basis, which is where our fiscal representative services can be used. We can:
- receive financial documents and invoices from clients and organize them by date and type;
- ensure all financial papers are compliant with the accounting standards applicable in Vietnam;
- handle VAT and corporate tax income balances;
- complete invoice declarations and reports;
- pay the corporate tax on behalf of clients.
In addition to these solutions, we can also handle the preparation of annual financial statements and file them in accordance with the local regulations.
For all these services, clients can grant us a power of attorney based on which we can represent them with the Tax Department.
Fiscal representation for new companies in Vietnam
The best moment to appoint a tax agent in Vietnam is at the beginning of operations. Choosing to do that implies letting the representative to:
- submit the initial tax declaration and pay the business license fee;
- register for the exchange of tax information and for the payment of taxes electronically;
- register with the tax authority as a liaison officer.
Many financial and accounting operations can be completed online, and our accountants in Vietnam are at the service of clients who want to benefit from these facilities with dedicated services.
Support in customs operations
If you intend to start a trading business in Vietnam, you will need to register with Customs and perform specific activities related to import and export procedures. This is a situation where a fiscal representative can assist with:
- preparing customs declarations for import and export clearances;
- paying import duties, when applicable;
- processing import and export documents;
- maintaining the relationship with Customs;
- storing relevant documents.
A fiscal agent in Vietnam can also advise on tax and customs regulations to make sure your business is always updated on the latest changes.
New requirements for online platforms in Vietnam
Decree No. 117/2025/ND-CP is the latest tax regulation imposed by the Vietnamese government and it addresses domestic and foreign companies operating online platforms through which individuals (residents and non-residents) sell goods. These entities must now act as tax agents on behalf of these persons. They will be required to:
- withhold and pay the VAT on behalf of the sellers;
- withhold and pay the income tax on behalf of those who do not have residency in Vietnam;
- submit monthly tax declarations and pay the due amounts.
The law became effective on July 2025, as such, you can appoint our fiscal representative to ensure compliance.
Our lawyers can also offer support in matters related to immigration to Vietnam to foreign investors.
If you need fiscal representation services in Vietnam, please contact us. We can also help you open a business in Vietnam.