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팝업레이어 알림

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  • VAT is levied on the supply of goods and services within the territory of Vietnam, according to the table below.

    Type of Business Tax Rate
    Regular Tax Rate 10%
    Export sales and services (*) 0%
    • Clean water serving manufacture and everyday life, except for bottled water and other soft drinks subject to 10% tax.
    • Fertilizers; ores used for fertilizer manufacture; pesticides and Growth stimulants for plants and animals
    • Feeds for livestock, poultry, and other animals according to the laws on animal feeds, including processed and unprocessed feeds such as bran, press cakes, fish meal, bone meal, shrimp meal, and other feeds for livestock, poultry, and other animals
    • Dredging channels, canals, ponds, and lakes serving agriculture; plant cultivation; preprocessing and preservation of agricultural products
    • The farming, breeding, aquaculture products that are unprocessed or preprocessed
    • Processed rubber latex, preliminary processed resin; nets, ropes and yarns for knitting fishing nets include fishing nets, yarns and ropes of a kind used for knitting fishing nets regardless of production materials.
    • Fresh foods for business, unprocessed forestry products for business, except for wood, bamboo sprouts and the products that are not subject to VAT
    • Sugar; by-products during the sugar manufacture process
    • Products made of jute, rattan, bamboo, leaves, straws, coconut shells, hyacinth, and other handicrafts made of recycled materials from agriculture; preprocessed cotton; newspaper printing paper
    • Agricultural machinery and equipment
    • Medical equipment includes radiographic equipment, equipment and instruments for surgery and treatment
    • Teaching aids tools
    • Artistic activities, exhibitions, sports; art performances; cinematography; importing, distributing, and showing films.
    • Children’s toys; books other than those that are not subject to VAT
    • Scientific and technological services
    • Sale, lease, and lease-option of social housing

    5%

    • Products from farming (including agroforestry products), breeding, and aquaculture that are produced, catched, sold, or imported and are not processed into other products (hereinafter referred to as unprocessed) or have only been preprocessed
    • Breeds of livestock, plant varieties
    • Irrigation services, plowing services, dredging channels, dredging in-field trenches serving agricultural production; harvesting services
    • Salt derived from seawater
    • State-owned houses sold to tenants
    • Transfer of land use right
    • Life insurance, health insurance, learner’s insurance, other insurance services related to humans; insurance for livestock, plants and other agriculture insurance services; insurance for ships and instruments for fishing; reinsurance
    • The finance, banking, and securities services
    • Medical services, veterinary services
    • Public postal and telecommunications services, and public Internet services provided by the government, postal and telecommunications services from abroad (inbound)
    • Maintenance of zoos, flower gardens, parks, street greeneries, public lighting, funeral services
    • Maintenance, repairs, and construction funded by the people, humanitarian aid for cultural and artistic works, public works, infrastructure, and housing for beneficiaries of incentive policies
    • Education and vocational training as prescribed by law
    • Audio and video broadcasting funded by government budget
    • Publishing, importing newspapers, magazines, specialist newsletters, political books, textbooks, teaching materials, law books, scientific books, books using languages of ethnic minorities, propagation pictures, including those in the form of audio and video discs/tapes, electronic data; money and money printing
    • Public transport by bus and tram
    • Goods that cannot be manufactured in Vietnam and must be imported, including:
      • - Imported machinery, equipment, parts, and supplies serving scientific research   and technological development;
      • - Imported machinery, equipment, parts, specialized vehicles and supplies serving petroleum exploration and extraction;
      • - Airplanes (including engines), oil rigs, and ships that cannot be manufactured in Vietnam and are imported as fixed assets or leased from a foreign party to serve manufacturing, trading, or to sublease.
    • Weapons and specialized vehicles serving national defense and security
    • Imported goods, goods/services sold to other organizations and individuals as humanitarian aid or non-refundable aid
    • The goods forwarded through Vietnam’s territory; goods temporarily imported or temporarily exported, raw materials imported for manufacturing or export processing under the contracts with foreign partners.
      The goods and services traded between a foreign party and a free trade zone, or among free trade zones.
    • Technology transfers according to the Law on Technology transfers; intellectual property right transfers according to the Law on Intellectual property.
      Computer software including software products and software services as prescribed by law.
    • Imported gold in the form of bullions, pieces, and other forms that are not fashioned into jewelry or other items.
    • Exported natural resources that are not processed into other products.
    • Prosthetic body parts, including those permanently implanted into the human body; crutches, wheelchairs, and other special instruments serving the disabled
    • Goods/services provided by any business household or businessperson that earns an annual revenue of ≤ 100 million VND.
    • The goods and services below:
      - Duty-free goods at duty-free shops prescribed by the Prime Minister.
      - Goods in national reserve sold by national reserve authorities.
      - Charged activities of the state according to the laws on fees and charged.
      - Bomb and mine clearance carried out by the army at the constructions funded by government
    Not subject to VAT

    (*) 0% tax rate is not applied to

    • Overseas reinsurance; technology transfer, transfer of intellectual property right to abroad; capital transfer, credit extension, overseas securities investment; derivative financial services; outbound postal and telecommunications services (including those provided for the entities in free trade zones; prepaid cards sold overseas or in free trade zones); exported natural resources that are not processed into other products; the goods and services provided for the individuals that do not register to do business in free trade zones, except for the cases defined by the Prime Minister;
    • Oil and gas purchased from domestic market by a taxpayer and sold to automobiles in the free trade zone;
    • The automobiles sold to the entitles in free trade zones;
    • Services provided for the entities in free trade zones include: leases on houses, meeting halls, offices, hotels, warehouses, yards; employee transport; food and drink services provided in the free trade zones by external providers (except for catering, food and drink services provided by those in the same free trade zone);
    • 0% tax is not applied to the following services that are provided in Vietnam for overseas entities:
      - Sports competitions, art performances, entertainments, conventions, hotel, training, advertising, traveling and tourism;
      - Online payment services;                                  
      - Services attached to sale, distribution, consumption of goods in Vietnam.

    A business entity shall file with the tax authority in a monthly basis or quarterly basis. Details as below:

    • The VAT taxpayers that earn total revenue of VND 50 billion or less from the sale of goods and/or services in the preceding year shall be eligible to declare VAT quarterly.
    • The taxpayer that has just begun his business shall declare VAT quarterly. In the next calendar year after 12 months of business, VAT declarations shall be declared whether monthly or quarterly depending on the revenue from the sale of goods and/or services in the preceding calendar year (12 months).
    • Any taxpayer eligible to declare VAT quarterly that wishes to declare tax monthly shall send a notification to the supervisory tax authority not later than the submission of the VAT declaration of the first month of the tax year in which VAT are declared monthly. VAT shall be declared monthly or quarterly throughout the calendar year and the 3-year period.
    • Except the case of applying quarterly basis. The remaining enterprises will apply the monthly basis.

    For monthly basis: the filing due date is 20th after the end of reporting month.
    For quarterly basis: the filing due date is 30th after the end of reporting quarter.


  • Hong Kong Office

    : Unit 706, 7/F, South Seas Centre Tower 2, No.75 Mody Road, Tsim Sha Tsui East, Hong Kong / Tel:(852)3913-9500 / Fax:(852)2170-1919

  • Singapore Office

    : 3 Shenton Way #16-08 Shenton House Singapore 068805 / Tel: (65)6542-2309 / Fax : (65)6221-4376

  • Vietnam Hanoi Office

    : 13F, Charmvit Tower, 117 Tran Duy Hung Street, Cau Giay District, Hanoi, Vietnam / Tel:(84)34-8218-444

  • Vietnam Ho Chi Minh City Office

    : 15th Floor R.1508, Vincom Center Tower, 72 Le Thanh Ton Street, Ben Nghe Ward District 1, Ho Chi Minh city

  • Korea Office

    : 100, Cheonggyecheon-ro, Jung-gu, Seoul, Republic of Korea / Tel : (82)70-7436-5844 / Fax : (82)2-713-0056

  • Taiwan Office

    : 18F-2, No.163, Sec. 1, Keelung Rd., Xinyi Dist., Taipei City 110, Taiwan (R.O.C) / Tel : (886)988-057-215

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