Domestic supplies (Vietnam)
There is no VAT registration threshold in Vietnam and no separate VAT registration procedure. All organisations and individuals involved in producing, trading or importing taxable goods and services in Vietnam are required to register for tax purposes in Vietnam and must pay and account for VAT in Vietnam. This includes various types of businesses such as those registered under Vietnamese laws, economic organisations of political and social entities, enterprises with foreign ownership, individuals, partnerships, and businesses engaging in production, trade or import activities.
Additionally, organisations and individuals in Vietnam who purchase services from foreign entities
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Web page updated on 17 Mar 2025 13:22