Not tax advice. Computation tools only. Have a professional review before filing.
OOpenAccountants
openaccountants/skills/vietnam-vat.md
vietnam-vat.md532 lines25.7 KB
v20
1---
2name: vietnam-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Vietnam VAT (thuế giá trị gia tăng / GTGT) return, classify transactions for Vietnamese VAT purposes, or advise on VAT registration and filing in Vietnam. Trigger on phrases like "thuế GTGT", "Vietnam VAT", "tờ khai thuế GTGT", "hóa đơn điện tử", "phương pháp khấu trừ", "phương pháp trực tiếp", or any Vietnam VAT request. ALWAYS read this skill before touching any Vietnam VAT work.
4version: 2.0
5jurisdiction: VN
6tax_year: 2025
7category: international
8depends_on:
9 - vat-workflow-base
10---
11 
12# Vietnam VAT (Thuế Giá Trị Gia Tăng / GTGT) Skill v2.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Vietnam (Cộng hòa Xã hội chủ nghĩa Việt Nam) |
21| Tax | Thuế Giá Trị Gia Tăng (GTGT — VAT) |
22| Currency | VND (Vietnamese Dong / đồng) |
23| Tax year | Calendar year (1 Jan – 31 Dec) |
24| Standard rate | 10% |
25| Reduced rate | 5% (clean water, fertilizers, animal feed, medical equipment, teaching aids, books, scientific-technical services for agriculture, sugar, unprocessed agricultural products sold by non-farmers) |
26| Zero rate | 0% (exports of goods and services; international transport) |
27| Exempt | Financial services, insurance, health care, education and training, land use right transfers, housing sold by developers (first sale), postal services (universal), cultural/artistic activities |
28| Registration threshold | VND 1,000,000,000 (1 billion VND) per year |
29| Tax authority | Tổng cục Thuế (General Department of Taxation — GDT) |
30| Return forms | Mẫu 01/GTGT (monthly/quarterly, deduction method); Mẫu 04/GTGT (direct method) |
31| Filing frequency | Monthly (if prior year revenue > VND 50 billion); quarterly (if ≤ VND 50 billion) |
32| Filing deadline | Monthly: 20th of following month; Quarterly: 30th of month following quarter end |
33| e-Invoice | Hóa đơn điện tử — mandatory since 2022 under Decree 123/2020 |
34| Tax invoice (VAT invoice) | Hóa đơn GTGT — required for deduction method input credits |
35| Contributor | Open Accountants Community |
36| Validated by | Pending — requires sign-off by a Vietnam-licensed tax agent (đại lý thuế) or CPA |
37| Skill version | 2.0 |
38 
39### Key return form lines (Mẫu 01/GTGT — Deduction method)
40 
41| Line | Meaning |
42|---|---|
43| [26] | Taxable sales at 10% (doanh thu chịu thuế 10%) |
44| [27] | Output VAT at 10% |
45| [28] | Taxable sales at 5% |
46| [29] | Output VAT at 5% |
47| [30] | Zero-rated sales (xuất khẩu) |
48| [31] | Exempt sales (không chịu thuế) |
49| [32] | Total output VAT ([27]+[29]) |
50| [33] | Total input VAT claimed (thuế GTGT đầu vào) |
51| [34] | Non-deductible input VAT |
52| [35] | Net input VAT ([33]−[34]) |
53| [40] | VAT payable ([32]−[35]) |
54| [41] | Excess credit carried forward |
55| [42] | Net payable after prior credit |
56 
57### Conservative defaults
58 
59| Ambiguity | Default |
60|---|---|
61| Unknown rate on a sale | 10% standard |
62| Unknown whether 5% rate applies | 10% until confirmed |
63| Unknown counterparty country | Domestic Vietnam |
64| Unknown export qualification | Domestic 10% until evidence confirmed |
65| Unknown business-use % | 0% input credit |
66| Unknown whether e-invoice compliant | No input credit |
67| Unknown B2B vs B2C for cross-border | Taxable at 10% (domestic consumption assumed) |
68 
69### Red flag thresholds
70 
71| Threshold | Value |
72|---|---|
73| HIGH single transaction | VND 50,000,000 |
74| HIGH tax delta on single default | VND 5,000,000 |
75| MEDIUM counterparty concentration | >40% of output or input |
76| MEDIUM conservative default count | >4 per period |
77| LOW absolute net VAT position | VND 20,000,000 |
78 
79---
80 
81## Section 2 — Required inputs and refusal catalogue
82 
83### Required inputs
84 
85**Minimum viable** — bank statement for the period in CSV, PDF, or pasted text. Confirmation of VAT calculation method (deduction 方法khấu trừ or direct 方法trực tiếp) and MST (Mã số thuế — 10-digit tax code).
86 
87**Recommended** — hóa đơn GTGT (VAT invoices) for all purchases, electronic invoices (hóa đơn điện tử) for sales, prior period return and excess credit carried forward.
88 
89**Ideal** — complete ledger, export customs declarations (tờ khai hải quan), asset register, full invoice register.
90 
91**Refusal if minimum missing — SOFT WARN.** No bank statement = hard stop. "Input VAT credits in Vietnam require compliant hóa đơn GTGT (VAT invoices) or hóa đơn điện tử. All credits are provisional pending invoice verification."
92 
93### Refusal catalogue
94 
95**R-VN-1 — Direct method taxpayers (phương pháp trực tiếp).** "Direct method taxpayers pay VAT on the value-added margin, not on gross output minus gross input. They cannot claim input credits in the same way. Confirm the calculation method before proceeding. This skill primarily covers the deduction method."
96 
97**R-VN-2 — Businesses below VND 1 billion threshold.** "Businesses below the registration threshold use a simplified approach. Confirm registration status before proceeding."
98 
99**R-VN-3 — Partial exemption proration.** "If the business makes both taxable and exempt supplies, input VAT must be apportioned. Apportionment requires the taxable/total revenue ratio for the year. Out of scope without full-year data — escalate."
100 
101**R-VN-4 — Real estate and construction.** "Real estate development and construction have special VAT treatment for housing and land. Out of scope — escalate to a licensed tax agent."
102 
103**R-VN-5 — Foreign contractor withholding tax (FCT).** "Foreign contractors providing services in Vietnam are subject to Foreign Contractor Tax (FCT = CIT + VAT withholding). FCT is different from the regular GTGT return. Out of scope."
104 
105---
106 
107## Section 3 — Supplier pattern library
108 
109Match by case-insensitive substring on counterparty name or reference. Most specific match wins. Fall through to Section 5 if no match.
110 
111### 3.1 Vietnamese banks — fees and charges (exempt / exclude)
112 
113| Pattern | Treatment | Notes |
114|---|---|---|
115| VIETCOMBANK, NGÂN HÀNG NGOẠI THƯƠNG, VCB | EXCLUDE (fee lines) | Financial service — exempt from GTGT |
116| BIDV, NGÂN HÀNG ĐẦU TƯ VÀ PHÁT TRIỂN | EXCLUDE (fee lines) | Same |
117| VIETINBANK, NGÂN HÀNG CÔNG THƯƠNG, CTG | EXCLUDE (fee lines) | Same |
118| AGRIBANK, NGÂN HÀNG NÔNG NGHIỆP | EXCLUDE (fee lines) | Same |
119| TECHCOMBANK, TCB | EXCLUDE (fee lines) | Same |
120| VPBANK, NGÂN HÀNG VIỆT NAM THỊNH VƯỢNG | EXCLUDE (fee lines) | Same |
121| MB BANK, NGÂN HÀNG QUÂN ĐỘI | EXCLUDE (fee lines) | Same |
122| ACB, NGÂN HÀNG Á CHÂU | EXCLUDE (fee lines) | Same |
123| SACOMBANK | EXCLUDE (fee lines) | Same |
124| TPBANK | EXCLUDE (fee lines) | Same |
125| PHÍ DỊCH VỤ, LÃI SUẤT, INTEREST, FEE | EXCLUDE | Bank fee/interest — exempt |
126 
127### 3.2 Vietnamese government and statutory (exclude)
128 
129| Pattern | Treatment | Notes |
130|---|---|---|
131| TỔNG CỤC THUẾ, CỤC THUẾ, TAX AUTHORITY | EXCLUDE | Tax payment |
132| THUẾ GTGT, THUẾ TNDN, THUẾ TNCN | EXCLUDE | Tax remittance |
133| BẢO HIỂM XÃ HỘI, BHXH, SOCIAL INSURANCE | EXCLUDE | Social insurance |
134| BẢO HIỂM Y TẾ, BHYT | EXCLUDE | Health insurance |
135| HẢI QUAN, CUSTOMS | EXCLUDE | Customs duty |
136| BHTN, BẢO HIỂM THẤT NGHIỆP | EXCLUDE | Unemployment insurance |
137 
138### 3.3 Vietnamese utilities (taxable at 10%)
139 
140| Pattern | Treatment | Rate | Notes |
141|---|---|---|---|
142| EVN, TẬP ĐOÀN ĐIỆN LỰC, ĐIỆN LỰC | Input 10% | 10% | Electricity — standard rate |
143| CÔNG TY ĐIỆN LỰC (regional utilities) | Input 10% | 10% | Regional electricity distribution |
144| SAWACO, HAWACO, CẤP NƯỚC (water company) | Input 5% | 5% | Clean water — reduced rate 5% |
145| VIETTEL TELECOM | Input 10% | 10% | Telecom — standard rate |
146| VNPT, VIỄN THÔNG VIỆT NAM | Input 10% | 10% | Telecom — standard rate |
147| MOBIFONE | Input 10% | 10% | Mobile — standard rate |
148| VIETNAMOBILE | Input 10% | 10% | Mobile — standard rate |
149| GMOBILE | Input 10% | 10% | Mobile — standard rate |
150 
151### 3.4 Transport and logistics
152 
153| Pattern | Treatment | Rate | Notes |
154|---|---|---|---|
155| VIETNAM AIRLINES, VNA, HÀNG KHÔNG VIỆT NAM | Check route | 0%/10% | International 0%; domestic 10% |
156| VIETJET AIR, VIETJET | Check route | 0%/10% | International 0%; domestic 10% |
157| BAMBOO AIRWAYS | Check route | 0%/10% | International 0%; domestic 10% |
158| VIETRAVEL AIRLINES | Check route | 0%/10% | Domestic 10%; international 0% |
159| ĐƯỜNG SẮT VIỆT NAM, VNR, RAILWAY | Input 10% | 10% | Rail — taxable |
160| GRAB VIETNAM | Input 10% | 10% | Ride-hailing — taxable |
161| BE (taxi app), BEE TAXI | Input 10% | 10% | Ride-hailing — taxable |
162| GIAO HÀNG TIẾT KIỆM, GHTK | Input 10% | 10% | Courier — taxable |
163| GIAO HÀNG NHANH, GHN | Input 10% | 10% | Courier — taxable |
164| VIETTEL POST | Input 10% | 10% | Courier — taxable |
165| VIETNAM POST, BƯU ĐIỆN (parcel) | Input 10% | 10% | Parcel services — taxable |
166| VIETNAM POST, BƯU ĐIỆN (stamps) | EXEMPT | 0% | Universal postal stamps — exempt |
167| J&T EXPRESS VIETNAM | Input 10% | 10% | Courier — taxable |
168| NINJA VAN VIETNAM | Input 10% | 10% | Courier — taxable |
169 
170### 3.5 Food and retail
171 
172| Pattern | Treatment | Rate | Notes |
173|---|---|---|---|
174| WINMART, VINMART, WINCOMMERCE | Input 10% | 10% | Supermarket — 10% (no food reduced rate in Vietnam at retail level) |
175| BIG C VIỆT NAM (now GO!) | Input 10% | 10% | Hypermarket — 10% |
176| AEON VIỆT NAM | Input 10% | 10% | Department store — 10% |
177| BÁN LẺ (retail), NHÀ HÀNG (restaurant) | Input 10% | 10% | Standard rate — taxable |
178| CO.OPMART, SAIGON CO.OP | Input 10% | 10% | Supermarket — 10% |
179| LOTTE MART VIỆT NAM | Input 10% | 10% | Hypermarket — 10% |
180| PHÂN BÓN, THUỐC TRỪ SÂU (fertilizers/pesticides) | Input 5% | 5% | Agricultural inputs — reduced 5% |
181 
182### 3.6 SaaS — local Vietnamese suppliers (10%)
183 
184| Pattern | Treatment | Rate | Notes |
185|---|---|---|---|
186| MISA, PHẦN MỀM MISA | Input 10% | 10% | Vietnamese accounting SaaS |
187| FAST ACCOUNTING | Input 10% | 10% | Vietnamese accounting software |
188| VIETTEL CLOUD | Input 10% | 10% | Cloud services — 10% |
189| VNPT CLOUD | Input 10% | 10% | Cloud services — 10% |
190| VTC PAY | Input 10% | 10% | Vietnamese payment — taxable |
191 
192### 3.7 SaaS — international suppliers (foreign contractor tax / FCT note)
193 
194Foreign digital service providers in Vietnam: for B2B, the Vietnamese buyer may be required to withhold Foreign Contractor Tax (FCT = VAT component + CIT component). The VAT portion of FCT is generally not creditable as input VAT. This is complex — flag for specialist review.
195 
196| Pattern | Notes |
197|---|---|
198| GOOGLE (Workspace, Ads, Cloud) | FCT applies — flag; may be registered via Google's Vietnam registration |
199| MICROSOFT (365, Azure) | FCT may apply — check if Vietnam entity invoices |
200| META, FACEBOOK ADS | FCT applies — flag |
201| ZOOM, SLACK, NOTION, OPENAI | FCT applies — flag for specialist |
202| AWS | FCT applies — flag |
203 
204### 3.8 Payment processors (exempt fees)
205 
206| Pattern | Treatment | Notes |
207|---|---|---|
208| VNPAY (phí giao dịch) | EXCLUDE | Payment processing fee — exempt |
209| MOMO (phí) | EXCLUDE | E-wallet fee — exempt |
210| ZALOPAY (phí) | EXCLUDE | Payment fee — exempt |
211| PAYOO (phí) | EXCLUDE | Payment fee — exempt |
212 
213### 3.9 Internal transfers and exclusions
214 
215| Pattern | Treatment | Notes |
216|---|---|---|
217| CHUYỂN KHOẢN NỘI BỘ, INTERNAL | EXCLUDE | Internal movement |
218| VAY VỐN, TRẢ NỢ, LOAN | EXCLUDE | Loan principal |
219| LƯƠNG, TIỀN LƯƠNG, SALARY | EXCLUDE | Wages — outside VAT scope |
220| CỔ TỨC, DIVIDEND | EXCLUDE | Out of scope |
221| ĐẶT CỌC, DEPOSIT | EXCLUDE | Deposit — out of scope until applied |
222| RÚT TIỀN, ATM | Tier 2 — ask | Default exclude |
223 
224---
225 
226## Section 4 — Worked examples
227 
228Six classifications from a hypothetical Ho Chi Minh City-based IT consultant. Format: Vietcombank (VCB) transaction history.
229 
230### Example 1 — Domestic B2B revenue (10%)
231 
232**Input line:**
233`15/04/2025 Nhận chuyển khoản CÔNG TY TNHH ABC TECHNOLOGY ND: HD GTGT SO 001/2025 +110,000,000 VND`
234 
235**Reasoning:**
236Incoming VND 110,000,000 from a Vietnamese company for IT consulting. Standard 10% VAT. Gross VND 110,000,000 includes VAT. Net = VND 100,000,000 (doanh thu chịu thuế) + VND 10,000,000 output GTGT. An electronic VAT invoice (hóa đơn GTGT điện tử) must be issued and transmitted to GDT. Report net on line [26].
237 
238**Classification:** Output VAT 10% — VND 10,000,000. Net sales: VND 100,000,000.
239 
240### Example 2 — Export service (zero-rated)
241 
242**Input line:**
243`22/04/2025 Nhận ngoại tệ ACME CORPORATION USA Technical consulting Q1/2025 +USD 5,000 (VND 125,000,000)`
244 
245**Reasoning:**
246USD receipt from a US company for services. Zero-rated if the service is provided to a foreign entity and consumed outside Vietnam. Evidence: signed contract, bank transfer showing USD payment. Report VND 125,000,000 on line [30] (zero-rated). Output VAT: VND 0. Conservative default: 10% if export status cannot be confirmed.
247 
248**Classification:** Zero-rated exports — VND 125,000,000. Output VAT: VND 0.
249 
250### Example 3 — Water utility (5% reduced rate)
251 
252**Input line:**
253`10/04/2025 Thanh toán tự động SAWACO - CẤP NƯỚC SAIGON Tiền nước tháng 3/2025 -2,100,000 VND`
254 
255**Reasoning:**
256Water bill from SAWACO (Saigon Water Corporation). Clean water is subject to 5% reduced rate VAT. Gross VND 2,100,000. Net = VND 2,000,000 + VND 100,000 input VAT at 5%. SAWACO issues a compliant electronic invoice — input credit of VND 100,000 claimable. Report on line [33] (input VAT).
257 
258**Classification:** Input VAT 5% — VND 100,000. Net expense: VND 2,000,000.
259 
260### Example 4 — Domestic courier (10%)
261 
262**Input line:**
263`08/04/2025 Thanh toán GIAO HÀNG NHANH GHN Phí vận chuyển tháng 3/2025 -11,000,000 VND`
264 
265**Reasoning:**
266Courier services from GHN (Giao Hàng Nhanh). Taxable at 10%. Gross VND 11,000,000. Net = VND 10,000,000 + VND 1,000,000 input VAT. GHN is a major registered provider — electronic invoice should be available. Input credit of VND 1,000,000 claimable pending invoice verification.
267 
268**Classification:** Input VAT 10% — VND 1,000,000. Net expense: VND 10,000,000.
269 
270### Example 5 — Exempt financial service
271 
272**Input line:**
273`01/04/2025 Lãi tiền gửi Vietcombank Lãi tháng 3/2025 +250,000 VND`
274 
275**Reasoning:**
276Bank deposit interest. Interest income is exempt from VAT in Vietnam. EXCLUDE from the VAT return entirely. This is passive income — not a supply of goods or services for VAT purposes. No output VAT. Note: if the business has significant exempt income, a proration of input VAT may be required.
277 
278**Classification:** EXEMPT — exclude from GTGT return. Note any proration implications.
279 
280### Example 6 — International software (FCT flag)
281 
282**Input line:**
283`05/04/2025 Thanh toán quốc tế GOOGLE IRELAND LIMITED Google Workspace April 2025 -3,300,000 VND`
284 
285**Reasoning:**
286Payment to Google Ireland for cloud services. This triggers the Foreign Contractor Tax (FCT) rules in Vietnam. FCT = CIT component (typically 5%) + VAT component (10% of grossed-up amount). The VAT component of FCT is withheld by the Vietnamese buyer and remitted to the GDT — but this withheld VAT is generally NOT creditable as input GTGT. This is a complex area. Flag for specialist: confirm whether Google has registered directly in Vietnam (in which case standard input credit rules apply) or whether FCT withholding is required.
287 
288**Classification:** Tier 2 — FLAG for specialist. FCT rules may apply. Do not claim input credit until registration status confirmed.
289 
290---
291 
292## Section 5 — Tier 1 rules (compressed)
293 
294### 5.1 Standard rate 10%
295 
296Default rate for all taxable goods and services. Legislation: VAT Law No. 13/2008/QH12 as amended; Circular 219/2013/TT-BTC Article 11.
297 
298### 5.2 Reduced rate 5%
299 
300Applies to: clean water; fertilizers, animal feed, plant protection chemicals; medical equipment and health services (some — check specifics); teaching aids; books (not newspapers); sugar; unprocessed agricultural products sold by non-farmers to businesses. Legislation: VAT Law Article 9; Circular 219/2013 Article 10.
301 
302### 5.3 Zero rate — exports
303 
304Exports of goods and services. Services are zero-rated if (1) provided for consumption outside Vietnam, (2) the counterparty is a foreign entity, (3) payment is made in foreign currency, and (4) the service is not performed in Vietnam (for some categories). Legislation: VAT Law Article 8; Circular 219/2013 Article 9.
305 
306### 5.4 Exempt supplies
307 
308Financial services (interest, currency exchange, insurance), healthcare and medical, education and vocational training, certain cultural/artistic activities, land use right transfers, housing sold by developer (first sale below certain threshold), universal postal services (stamps, basic postal). Legislation: VAT Law Article 5.
309 
310### 5.5 Deduction method (phương pháp khấu trừ)
311 
312General taxpayers with annual revenue ≥ VND 1 billion use the deduction method: Output VAT − Input VAT = Net VAT payable. Input credits require compliant hóa đơn GTGT (VAT invoices) or hóa đơn điện tử.
313 
314### 5.6 Direct method (phương pháp trực tiếp)
315 
316Available to small taxpayers (revenue < VND 1 billion) or businesses in specific sectors (gold, silver, precious metals). Tax = VAT rate × value added (selling price − purchase price). No input credit mechanism. File using Form 04/GTGT.
317 
318### 5.7 e-Invoice requirements
319 
320From 1 July 2022, all registered businesses must issue electronic invoices (hóa đơn điện tử) registered with the GDT portal. Required fields: seller's MST (tax code), buyer's MST, invoice date, goods/service description, quantity, unit price, net amount, VAT rate, VAT amount, total. Paper invoices no longer accepted for new issuances.
321 
322### 5.8 Filing deadlines
323 
324| Filer | Period | Due date |
325|---|---|---|
326| Monthly filer (revenue > VND 50B) | Monthly | 20th of following month |
327| Quarterly filer (revenue ≤ VND 50B) | Quarterly | 30th of month following quarter |
328| Annual settlement | Calendar year | 31 March following year |
329 
330### 5.9 Penalties
331 
332| Offence | Penalty |
333|---|---|
334| Late filing | VND 2,000,000–25,000,000 |
335| Late payment | 0.03% per day of unpaid tax |
336| Tax evasion | 1×–3× evaded tax + criminal liability |
337| False invoice | Administrative + potential criminal |
338 
339---
340 
341## Section 6 — Tier 2 catalogue
342 
343### 6.1 Foreign contractor tax (FCT) on international services
344 
345**What it shows:** Payment to a foreign service provider.
346**What's missing:** Whether the foreign supplier has registered in Vietnam directly or whether FCT withholding applies.
347**Conservative default:** Flag — do not claim input credit until status confirmed.
348**Question to ask:** "Has this foreign supplier registered for VAT in Vietnam? Do they issue Vietnamese electronic invoices? If not, FCT withholding may be required."
349 
350### 6.2 Export qualification for services
351 
352**What it shows:** Revenue from a foreign client.
353**What's missing:** Whether the service was consumed outside Vietnam, paid in foreign currency, and the counterparty is a foreign entity.
354**Conservative default:** 10% domestic rate.
355**Question to ask:** "Was this service entirely consumed outside Vietnam? Is the client a foreign entity? Was payment received in USD/EUR or other foreign currency?"
356 
357### 6.3 Reduced rate confirmation (5% items)
358 
359**What it shows:** Purchase that might qualify for 5% (e.g., water, agricultural inputs, books).
360**What's missing:** Confirmation of specific product category.
361**Conservative default:** 10%.
362**Question to ask:** "What exactly was purchased? Is it on the 5% reduced rate list (clean water, fertilizer, animal feed, medical equipment, books, etc.)?"
363 
364### 6.4 Partial exemption — businesses with mixed supplies
365 
366**What it shows:** Business making both taxable and exempt sales (e.g., IT consulting + financial advisory).
367**What's missing:** The taxable/total revenue ratio for the period.
368**Conservative default:** 0% credit on shared overhead costs.
369**Question to ask:** "What proportion of your sales are taxable vs. exempt? Provide a monthly revenue breakdown."
370 
371### 6.5 VAT on vehicle expenses
372 
373**What it shows:** Vehicle purchase, lease, fuel, or maintenance.
374**What's missing:** Whether the vehicle is used exclusively for business and whether input VAT is claimable.
375**Conservative default:** 0% input credit.
376**Question to ask:** "Is this vehicle registered in the company's name and used exclusively for business? VAT on personal-use or mixed vehicles is limited."
377 
378---
379 
380## Section 7 — Excel working paper template
381 
382```
383VIETNAM VAT WORKING PAPER — BẢNG TÍNH THUẾ GTGT
384Kỳ khai thuế (Period): ____________ MST: ____________
385 
386A. THUẾ ĐẦU RA (OUTPUT VAT)
387 A1. Doanh thu chịu thuế 10% (net) ___________
388 A2. Thuế đầu ra 10% (A1 × 10%) ___________
389 A3. Doanh thu chịu thuế 5% (net) ___________
390 A4. Thuế đầu ra 5% (A3 × 5%) ___________
391 A5. Xuất khẩu 0% (net) ___________
392 A6. Doanh thu không chịu thuế (net) ___________
393 A7. Tổng thuế đầu ra (A2 + A4) ___________
394 
395B. THUẾ ĐẦU VÀO (INPUT VAT)
396 B1. Mua hàng chịu thuế 10% (net) ___________
397 B2. Thuế đầu vào 10% (B1 × 10%) ___________
398 B3. Mua hàng chịu thuế 5% (net) ___________
399 B4. Thuế đầu vào 5% (B3 × 5%) ___________
400 B5. Thuế nhập khẩu đã nộp ___________
401 B6. Tổng thuế đầu vào (B2+B4+B5) ___________
402 B7. Thuế đầu vào không được khấu trừ ___________
403 B8. Thuế đầu vào được khấu trừ (B6−B7) ___________
404 
405C. THUẾ PHẢI NỘP
406 C1. Chênh lệch thuế (A7 − B8) ___________
407 C2. Thuế còn được khấu trừ kỳ trước ___________
408 C3. Thuế GTGT phải nộp (C1 − C2) ___________
409 C4. Hoặc: Thuế còn được khấu trừ (nếu C1<C2) ___________
410 
411REVIEWER FLAGS:
412 [ ] Hóa đơn điện tử confirmed for all input credits?
413 [ ] Export evidence available for zero-rated sales?
414 [ ] FCT status confirmed for all international service payments?
415 [ ] 5% rate items correctly identified?
416 [ ] Proration calculated for any exempt supplies?
417```
418 
419---
420 
421## Section 8 — Bank statement reading guide
422 
423### Common Vietnamese bank statement formats
424 
425| Bank | Key columns | Date format | Amount |
426|---|---|---|---|
427| Vietcombank VCB | Ngày GD, Nội dung, Phát sinh nợ (debit), Phát sinh có (credit), Số dư | DD/MM/YYYY | VND (no decimals typically) |
428| BIDV | Ngày, Mô tả, Số tiền ghi nợ, Số tiền ghi có, Số dư | DD/MM/YYYY | VND |
429| Vietinbank | Ngày giao dịch, Nội dung, Số tiền, Số dư | DD/MM/YYYY | VND |
430| Techcombank | Thời gian, Mô tả giao dịch, Số tiền ghi nợ, Số tiền ghi có, Số dư | DD/MM/YYYY | VND |
431| MB Bank | Ngày, Nội dung giao dịch, Phát sinh, Số dư | DD/MM/YYYY | VND |
432 
433### Key Vietnamese banking terms
434 
435| Vietnamese | Meaning | Classification hint |
436|---|---|---|
437| Nhận chuyển khoản | Incoming wire transfer | Potential revenue |
438| Thanh toán / Chuyển khoản | Outgoing payment | Potential expense |
439| Nhận ngoại tệ | Foreign currency receipt | Potential export |
440| Lãi tiền gửi | Deposit interest | Exempt |
441| Phí dịch vụ | Service fee | Bank charge — exempt |
442| Số dư | Balance | Running balance — ignore |
443| Nội dung | Transaction description / narrative | Key classification field |
444| Thuế GTGT | VAT | Tax payment — exclude |
445| Rút tiền ATM | ATM withdrawal | Tier 2 — ask |
446| Thanh toán tự động | Auto-payment | Subscription/utility |
447 
448---
449 
450## Section 9 — Onboarding fallback
451 
452If the client provides a bank statement but cannot answer all questions immediately:
453 
4541. Classify all transactions using the pattern library (Section 3)
4552. Apply conservative defaults (Section 1)
4563. Mark Tier 2 items as "PENDING — reviewer must confirm"
4574. Generate working paper with flags
458 
459```
460VIETNAM GTGT ONBOARDING — CÂU HỎI TỐI THIỂU
4611. Mã số thuế (MST — 10-digit tax code)?
4622. Phương pháp tính thuế: khấu trừ (deduction) hay trực tiếp (direct)?
4633. Kỳ khai thuế: theo tháng hay theo quý?
4644. Doanh thu năm trước (for determining monthly vs. quarterly)?
4655. Có doanh thu xuất khẩu (zero-rated) không?
466 Nếu có: paid in foreign currency? Hợp đồng với đối tác nước ngoài?
4676. Có dịch vụ quốc tế (Google, Microsoft, etc.) không?
468 Có hóa đơn GTGT từ nhà cung cấp nước ngoài không?
4697. Số thuế GTGT còn được khấu trừ kỳ trước (excess credit carried forward)?
4708. Có doanh thu không chịu thuế (exempt supplies) không?
471```
472 
473---
474 
475## Section 10 — Reference material
476 
477### Key legislation
478 
479| Topic | Reference |
480|---|---|
481| VAT Law | Luật Thuế GTGT No. 13/2008/QH12 (amended 2013, 2014, 2016) |
482| VAT rates | VAT Law Articles 8–10 |
483| Exempt supplies | VAT Law Article 5 |
484| Calculation methods | Circular 219/2013/TT-BTC |
485| e-Invoice | Decree 123/2020/ND-CP; Circular 78/2021/TT-BTC |
486| Export zero-rating | VAT Law Article 8; Circular 219/2013 Article 9 |
487| Foreign contractor tax | Circular 103/2014/TT-BTC |
488| Registration threshold | VAT Law Article 13 |
489| Penalties | Law on Tax Administration No. 38/2019/QH14 |
490 
491### Known gaps
492 
493- Foreign Contractor Tax (FCT) computation — complex; escalate to specialist
494- Partial exemption proration — requires full-year data; escalate
495- Real estate and construction VAT — escalate
496- Non-commercial import VAT — escalate
497- Agricultural cooperative special rules — escalate
498 
499### Self-check before filing
500 
501- [ ] All hóa đơn điện tử (e-invoices) transmitted to GDT for sales
502- [ ] All input credits supported by compliant electronic invoices
503- [ ] Export zero-rating supported by contracts + FX transfer evidence
504- [ ] FCT implications flagged for all international service payments
505- [ ] 5% vs. 10% rate correctly applied where applicable
506- [ ] Prior period excess credit correctly carried forward
507 
508### Changelog
509 
510| Version | Date | Change |
511|---|---|---|
512| 1.0 | 2024 | Initial release |
513| 2.0 | April 2026 | Full v2.0 rewrite: pattern library, worked examples, FCT note, no inline tier tags |
514 
515---
516 
517## Prohibitions
518 
519- NEVER claim input VAT credit without a compliant hóa đơn điện tử (e-invoice)
520- NEVER zero-rate a service without confirming foreign consumption + FX payment
521- NEVER use the deduction method for a direct-method taxpayer
522- NEVER ignore FCT implications for international service payments
523- NEVER present calculations as definitive — direct to a licensed Vietnamese tax agent (đại lý thuế)
524 
525---
526 
527## Disclaimer
528 
529This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for errors, omissions, or outcomes. All outputs must be reviewed by a qualified professional before filing.
530 
531The most up-to-date version is maintained at openaccountants.com.
532 

Run this skill, then get an accountant to check it

After running the full skill pack in Claude, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Sign up to submit a review

Quality

Q2: Research-verified

Deep research against tax authority sources. Not yet tested on real data.

Needs real client data + practitioner sign-off to reach Q1.

Accountant Review

Unverified
0/49

About

Use this skill whenever asked to prepare, review, or classify transactions for a Vietnam VAT (thuế giá trị gia tăng / GTGT) return, classify transactions for Vietnamese VAT purposes, or advise on VAT registration and filing in Vietnam. Trigger on phrases like "thuế GTGT", "Vietnam VAT", "tờ khai thuế GTGT", "hóa đơn điện tử", "phương pháp khấu trừ", "phương pháp trực tiếp", or any Vietnam VAT request. ALWAYS read this skill before touching any Vietnam VAT work.

VNty-2025

VN skill: