Core Service

VAT services in Vietnam for foreign companies

Monthly or quarterly VAT filings, input-credit optimisation, VAT refund claims, and GDT representation for foreign-owned companies.

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Overview

Value added tax (VAT) in Vietnam is a real-time tax: monthly or quarterly, with cash-flow impact. Our VAT service covers the full cycle: classification of supplies by rate, validation of input credits, monthly or quarterly filings, and VAT refund claims for eligible categories (FDI in pre-revenue phase in encouraged industries, exporters, etc.).

Who needs this service

  • FDI companies with input VAT in excess of output VAT
  • Exporters of goods and services seeking a VAT refund
  • E-commerce sellers handling cross-border supplies
  • Companies with complex supply chains and partial exemptions

Legal requirements

Monthly or quarterly filings

Returns are due by the 20th of the month following the period. Quarterly is available for companies with revenue below VND 50 billion.

Valid input invoices

Input credits require valid VAT invoices from registered suppliers. Non-compliant invoices are not creditable.

VAT refund application

Eligible categories (FDI in pre-revenue phase in encouraged industries, exporters, etc.) may apply for a refund. Other categories carry the credit forward.

Pricing

Indicative fees

ItemFee
Monthly VAT filingsfrom USD 200 / month
VAT refund applicationfrom USD 3,000 per application
VAT audit defencefrom USD 5,000 per audit

Fees are indicative and depend on transaction volume, complexity, and reporting requirements. Request a tailored proposal.

Timeline

Typical engagement timeline

Phase 1 · Week 1

Setup

VAT rate classification, supplier validation, system setup.

Phase 2 · Ongoing

Monthly filings

Monthly or quarterly filings by the 20th, with reconciliation and input-credit review.

Phase 3 · Quarterly / annual

Refund (if applicable)

Refund application with supporting documentation; GDT review typically 30–60 days.

Watch out

Common mistakes we help you avoid

  • 01Claiming input credit on invalid or non-compliant invoices
  • 02Failing to apply the correct VAT rate to each supply
  • 03Not separating input VAT attributable to non-deductible activities
  • 04Missing the deadline for the refund application
Why us

What you get

Input credit optimisation

We review every credit, validate the supporting invoices, and ensure you claim what you are entitled to.

Refund expertise

Eligible companies can recover significant cash. We prepare the application and represent you in the GDT review.

Audit-ready

Working papers, reconciliations, and supporting documents are maintained throughout the year.

FAQ

Frequently asked questions

What is the standard VAT rate?
10% is the standard rate, with reductions of 5% and 8% for specified categories. Exports are 0%. Some categories transition between rates (8% during 1 Feb 2025 – 31 Dec 2026, reverting to 10% thereafter).
Can VAT be refunded?
VAT refunds are available for: FDI in pre-revenue phase in encouraged industries; exporters with input VAT exceeding output VAT; and certain other categories. General businesses cannot claim refunds and carry the credit forward.
What is the VAT declaration cycle?
Monthly or quarterly. Quarterly is available for companies with revenue below VND 50 billion in the prior calendar year. Returns are due by the 20th of the month following the period.
How is input VAT validated?
Input VAT is creditable where: the invoice is valid (correct form, content, supplier tax code); the underlying purchase is for a deductible business purpose; the goods/services are received; and payment is supported. Non-compliant invoices are not creditable.
Get Started

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Free 30-minute consultation. We'll review your situation and outline a fixed-fee engagement.

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