Discover how to complete the VAT registration procedure in Vietnam. You can rely on us for support if you want to apply for a VAT number, no matter if you are a local or foreign economic operator.
| Quick Facts | |
|---|---|
| VAT registration support (YES/NO) | Yes, through our lawyers in Vietnam |
|
VAT filing services availability (YES/NO) |
Yes, we have dedicated accountants who provide such services. |
|
Standard rate |
10% |
| Reduced rates (if any) | 5% and 0% rates apply to certain goods. |
| Other special rates (if applicable) |
Yes, luxury goods are subject to a 15% VAT rate. |
| VAT registration requirements in Vietnam |
Local companies must register for VAT after registration. |
| Special VAT requirements for foreign companies (YES/NO) |
Foreign companies must apply for Vietnamese VAT numbers before starting to operate here. |
| Documents for VAT registration |
– standards application form, – the business license and Certificate of Incorporation, – proof of payment of the registration fee |
| Registration timeframe (approx.) |
Around 10 business days. |
| VAT for real estate transactions | 10%, however, a 5% rate applies to social housing. |
| Exemptions (if any) |
– unprocessed food/seafood, – software, – imported machinery for research activities |
| VAT filing requirements |
Monthly and quarterly filings are mandatory, depending on the annual revenue of a taxpayer. |
| VAT refund availability (if any) |
Yes, for foreign tourists and companies, under certain circumstances |
| Local tax agent required for foreign companies (YES/NO) |
No, however, it is recommended. |
| VAT de-registration situations | Business dissolution or relocation. |
Table of Contents
Who must register for VAT in Vietnam?
The following taxpayers:
- local companies that undertake VAT-taxable supplies of goods and services in Vietnam;
- foreign companies, including foreign-investment companies;
- e-commerce businesses that are registered in other countries that sell goods to Vietnamese clients;
- natural persons and family businesses that complete economic activities in Vietnam.
What are the VAT registration requirements for foreign companies in Vietnam?
Foreign companies have two ways of expanding their businesses in Vietnam – through subsidiaries and branch offices. Both business forms are required to register for VAT in Vietnam as soon as they are incorporated, as the country does not provide for a voluntary procedure.
What is the VAT registration procedure for a Vietnamese company?
The VAT number in Vietnam is the same as the company’s tax identification number. In other words, the tax authorities here do not make any difference between the obligations of domestic and overseas enterprises to register for this tax.
The VAT registration process is also explained in the infographic below:
Is there a minimum VAT registration threshold in Vietnam?
Yes, however, it applies only to natural persons and family enterprises. The threshold is VND 500 million in annual revenue. This means that domestic businesses must register for VAT as soon as they are incorporated.
What are the documents required for VAT registration in Vietnam?
- application form;
- Articles of Association;
- business license or Certificate of Registration for local companies;
- parent company details for foreign businesses operating through branches in Vietnam;
- ID or passport of the legal representative.
Our law firm in Vietnam can offer representation in registering for VAT.
How long does it take to obtain a VAT number in Vietnam?
The procedure takes about 10 working days to complete.
What does the VAT code look like in Vietnam?
The VAT number is linked to the tax identification code, and is made up of the following elements: the provincial code where the company is registered + the tax ID, which is a 9-digit sequence + 1-digit validation code.
In the case of companies operating multiple units and branches, a 3-digit extension may be added to the elements above.
What are the 2026 rates of the VAT in Vietnam?
Here are the rates of the VAT in Vietnam, as applied by the General Tax Department:
- 10% standard rate applicable to most goods and services;
- 15% rate applies to luxury products;
- 5% reduced rate applicable to basic goods and services (medical services, water, certain agricultural food);
- 0% rate applied to goods and services exported from Vietnam.
What are the VAT compliance requirements applicable in Vietnam?
Monthly VAT returns in Vietnam must be filed and paid by the 20th of the following month. Quarterly reporting is also permitted for taxpayers with an annual revenue of less than VND 50 billion in the previous year, as well as for new companies. In their case, the income must be declared and paid by the 30th of the following month at the end of each quarter. The monthly or quarterly VAT rate must be consistently applied throughout the whole fiscal year.
If you need legal or tax-related support, do not hesitate to contact our lawyers in Vietnam. We are at your disposal with tailored solutions for tax and VAT registration in Vietnam.