How vat / sales tax works in Vietnam
Vietnamese VAT defaults to 10%, with an 8% reduced rate on defined goods and services extended through 2026 as stimulus, while exports zero-rate.
Traders file monthly or quarterly by turnover with authenticated e-invoices, deduct input tax on compliant documentation, and reconcile through GDT systems.
Financial, health, education, and agricultural supplies are largely exempt, while foreign e-commerce sellers face withholding-style collection through platforms and banks.
Tax rates at a glance
- Standard VAT
- 10%
- Reduced VAT
- 8%
- Exports
- 0%
- Exempt supplies
- Exempt
- Filing rhythm
- Monthly / quarterly
- E-invoicing
- Authenticated
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersSaaS foundersExpatsCross-border traders
Watch out for
- The 8% reduction is time-bound stimulus, so contracts and price lists need reversion clauses for its expiry rather than permanent 8% assumptions.
- Authenticated e-invoices condition credits, which makes issuance-system compliance part of every sale.
- Foreign sellers face platform and bank collection mechanics that differ from domestic filing, with registration duties layered on top.
- Grey-list status sharpens transfer and documentation scrutiny across cross-border flows.
Frequently asked questions
What is the VAT rate in Vietnam?
Vietnam applies 10% standard VAT in 2026, with 8% on defined goods and services extended through year-end and zero-rating for exports.
How often are Vietnamese VAT returns filed?
Monthly or quarterly by turnover size, with authenticated e-invoices supporting every credit claimed.
Do foreign online sellers collect Vietnamese VAT?
Yes through platform and bank collection mechanics plus registration duties, with e-commerce-specific compliance tracks.