Vietnam VAT (Thuế Giá Trị Gia Tăng / GTGT) Skill v2.0

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Section 1 — Quick reference

Field	Value
Country	Vietnam (Cộng hòa Xã hội chủ nghĩa Việt Nam)
Tax	Thuế Giá Trị Gia Tăng (GTGT — VAT)
Currency	VND (Vietnamese Dong / đồng)
Tax year	Calendar year (1 Jan – 31 Dec)
Standard rate	10%
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)
Zero rate	0% (exports of goods and services; international transport)
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
Registration threshold	VND 1,000,000,000 (1 billion VND) per year
Tax authority	Tổng cục Thuế (General Department of Taxation — GDT)
Return forms	Mẫu 01/GTGT (monthly/quarterly, deduction method); Mẫu 04/GTGT (direct method)
Filing frequency	Monthly (if prior year revenue > VND 50 billion); quarterly (if ≤ VND 50 billion)
Filing deadline	Monthly: 20th of following month; Quarterly: 30th of month following quarter end
e-Invoice	Hóa đơn điện tử — mandatory since 2022 under Decree 123/2020
Tax invoice (VAT invoice)	Hóa đơn GTGT — required for deduction method input credits
Contributor	Open Accountants Community
Validated by	Pending — requires sign-off by a Vietnam-licensed tax agent (đại lý thuế) or CPA
Skill version	2.0

Key return form lines (Mẫu 01/GTGT — Deduction method)

Line	Meaning
[26]	Taxable sales at 10% (doanh thu chịu thuế 10%)
[27]	Output VAT at 10%
[28]	Taxable sales at 5%
[29]	Output VAT at 5%
[30]	Zero-rated sales (xuất khẩu)
[31]	Exempt sales (không chịu thuế)
[32]	Total output VAT ([27]+[29])
[33]	Total input VAT claimed (thuế GTGT đầu vào)
[34]	Non-deductible input VAT
[35]	Net input VAT ([33]−[34])
[40]	VAT payable ([32]−[35])
[41]	Excess credit carried forward
[42]	Net payable after prior credit

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	10% standard
Unknown whether 5% rate applies	10% until confirmed
Unknown counterparty country	Domestic Vietnam
Unknown export qualification	Domestic 10% until evidence confirmed
Unknown business-use %	0% input credit
Unknown whether e-invoice compliant	No input credit
Unknown B2B vs B2C for cross-border	Taxable at 10% (domestic consumption assumed)

Red flag thresholds

Threshold	Value
HIGH single transaction	VND 50,000,000
HIGH tax delta on single default	VND 5,000,000
MEDIUM counterparty concentration	>40% of output or input
MEDIUM conservative default count	>4 per period
LOW absolute net VAT position	VND 20,000,000

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Section 2 — Required inputs and refusal catalogue

Required inputs

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).

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.

Ideal — complete ledger, export customs declarations (tờ khai hải quan), asset register, full invoice register.

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."

Refusal catalogue

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."

R-VN-2 — Businesses below VND 1 billion threshold. "Businesses below the registration threshold use a simplified approach. Confirm registration status before proceeding."

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."

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."

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."

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Section 3 — Supplier pattern library

Match by case-insensitive substring on counterparty name or reference. Most specific match wins. Fall through to Section 5 if no match.

3.1 Vietnamese banks — fees and charges (exempt / exclude)

Pattern	Treatment	Notes
VIETCOMBANK, NGÂN HÀNG NGOẠI THƯƠNG, VCB	EXCLUDE (fee lines)	Financial service — exempt from GTGT
BIDV, NGÂN HÀNG ĐẦU TƯ VÀ PHÁT TRIỂN	EXCLUDE (fee lines)	Same
VIETINBANK, NGÂN HÀNG CÔNG THƯƠNG, CTG	EXCLUDE (fee lines)	Same
AGRIBANK, NGÂN HÀNG NÔNG NGHIỆP	EXCLUDE (fee lines)	Same
TECHCOMBANK, TCB	EXCLUDE (fee lines)	Same
VPBANK, NGÂN HÀNG VIỆT NAM THỊNH VƯỢNG	EXCLUDE (fee lines)	Same
MB BANK, NGÂN HÀNG QUÂN ĐỘI	EXCLUDE (fee lines)	Same
ACB, NGÂN HÀNG Á CHÂU	EXCLUDE (fee lines)	Same
SACOMBANK	EXCLUDE (fee lines)	Same
TPBANK	EXCLUDE (fee lines)	Same
PHÍ DỊCH VỤ, LÃI SUẤT, INTEREST, FEE	EXCLUDE	Bank fee/interest — exempt

3.2 Vietnamese government and statutory (exclude)

Pattern	Treatment	Notes
TỔNG CỤC THUẾ, CỤC THUẾ, TAX AUTHORITY	EXCLUDE	Tax payment
THUẾ GTGT, THUẾ TNDN, THUẾ TNCN	EXCLUDE	Tax remittance
BẢO HIỂM XÃ HỘI, BHXH, SOCIAL INSURANCE	EXCLUDE	Social insurance
BẢO HIỂM Y TẾ, BHYT	EXCLUDE	Health insurance
HẢI QUAN, CUSTOMS	EXCLUDE	Customs duty
BHTN, BẢO HIỂM THẤT NGHIỆP	EXCLUDE	Unemployment insurance

3.3 Vietnamese utilities (taxable at 10%)

Pattern	Treatment	Rate	Notes
EVN, TẬP ĐOÀN ĐIỆN LỰC, ĐIỆN LỰC	Input 10%	10%	Electricity — standard rate
CÔNG TY ĐIỆN LỰC (regional utilities)	Input 10%	10%	Regional electricity distribution
SAWACO, HAWACO, CẤP NƯỚC (water company)	Input 5%	5%	Clean water — reduced rate 5%
VIETTEL TELECOM	Input 10%	10%	Telecom — standard rate
VNPT, VIỄN THÔNG VIỆT NAM	Input 10%	10%	Telecom — standard rate
MOBIFONE	Input 10%	10%	Mobile — standard rate
VIETNAMOBILE	Input 10%	10%	Mobile — standard rate
GMOBILE	Input 10%	10%	Mobile — standard rate

3.4 Transport and logistics

Pattern	Treatment	Rate	Notes
VIETNAM AIRLINES, VNA, HÀNG KHÔNG VIỆT NAM	Check route	0%/10%	International 0%; domestic 10%
VIETJET AIR, VIETJET	Check route	0%/10%	International 0%; domestic 10%
BAMBOO AIRWAYS	Check route	0%/10%	International 0%; domestic 10%
VIETRAVEL AIRLINES	Check route	0%/10%	Domestic 10%; international 0%
ĐƯỜNG SẮT VIỆT NAM, VNR, RAILWAY	Input 10%	10%	Rail — taxable
GRAB VIETNAM	Input 10%	10%	Ride-hailing — taxable
BE (taxi app), BEE TAXI	Input 10%	10%	Ride-hailing — taxable
GIAO HÀNG TIẾT KIỆM, GHTK	Input 10%	10%	Courier — taxable
GIAO HÀNG NHANH, GHN	Input 10%	10%	Courier — taxable
VIETTEL POST	Input 10%	10%	Courier — taxable
VIETNAM POST, BƯU ĐIỆN (parcel)	Input 10%	10%	Parcel services — taxable
VIETNAM POST, BƯU ĐIỆN (stamps)	EXEMPT	0%	Universal postal stamps — exempt
J&T EXPRESS VIETNAM	Input 10%	10%	Courier — taxable
NINJA VAN VIETNAM	Input 10%	10%	Courier — taxable

3.5 Food and retail

Pattern	Treatment	Rate	Notes
WINMART, VINMART, WINCOMMERCE	Input 10%	10%	Supermarket — 10% (no food reduced rate in Vietnam at retail level)
BIG C VIỆT NAM (now GO!)	Input 10%	10%	Hypermarket — 10%
AEON VIỆT NAM	Input 10%	10%	Department store — 10%
BÁN LẺ (retail), NHÀ HÀNG (restaurant)	Input 10%	10%	Standard rate — taxable
CO.OPMART, SAIGON CO.OP	Input 10%	10%	Supermarket — 10%
LOTTE MART VIỆT NAM	Input 10%	10%	Hypermarket — 10%
PHÂN BÓN, THUỐC TRỪ SÂU (fertilizers/pesticides)	Input 5%	5%	Agricultural inputs — reduced 5%

3.6 SaaS — local Vietnamese suppliers (10%)

Pattern	Treatment	Rate	Notes
MISA, PHẦN MỀM MISA	Input 10%	10%	Vietnamese accounting SaaS
FAST ACCOUNTING	Input 10%	10%	Vietnamese accounting software
VIETTEL CLOUD	Input 10%	10%	Cloud services — 10%
VNPT CLOUD	Input 10%	10%	Cloud services — 10%
VTC PAY	Input 10%	10%	Vietnamese payment — taxable

3.7 SaaS — international suppliers (foreign contractor tax / FCT note)

Foreign 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.

Pattern	Notes
GOOGLE (Workspace, Ads, Cloud)	FCT applies — flag; may be registered via Google's Vietnam registration
MICROSOFT (365, Azure)	FCT may apply — check if Vietnam entity invoices
META, FACEBOOK ADS	FCT applies — flag
ZOOM, SLACK, NOTION, OPENAI	FCT applies — flag for specialist
AWS	FCT applies — flag

3.8 Payment processors (exempt fees)

Pattern	Treatment	Notes
VNPAY (phí giao dịch)	EXCLUDE	Payment processing fee — exempt
MOMO (phí)	EXCLUDE	E-wallet fee — exempt
ZALOPAY (phí)	EXCLUDE	Payment fee — exempt
PAYOO (phí)	EXCLUDE	Payment fee — exempt

3.9 Internal transfers and exclusions

Pattern	Treatment	Notes
CHUYỂN KHOẢN NỘI BỘ, INTERNAL	EXCLUDE	Internal movement
VAY VỐN, TRẢ NỢ, LOAN	EXCLUDE	Loan principal
LƯƠNG, TIỀN LƯƠNG, SALARY	EXCLUDE	Wages — outside VAT scope
CỔ TỨC, DIVIDEND	EXCLUDE	Out of scope
ĐẶT CỌC, DEPOSIT	EXCLUDE	Deposit — out of scope until applied
RÚT TIỀN, ATM	Tier 2 — ask	Default exclude

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Section 4 — Worked examples

Six classifications from a hypothetical Ho Chi Minh City-based IT consultant. Format: Vietcombank (VCB) transaction history.

Example 1 — Domestic B2B revenue (10%)

Input line: 15/04/2025 Nhận chuyển khoản CÔNG TY TNHH ABC TECHNOLOGY ND: HD GTGT SO 001/2025 +110,000,000 VND

Reasoning: Incoming 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].

Classification: Output VAT 10% — VND 10,000,000. Net sales: VND 100,000,000.

Example 2 — Export service (zero-rated)

Input line: 22/04/2025 Nhận ngoại tệ ACME CORPORATION USA Technical consulting Q1/2025 +USD 5,000 (VND 125,000,000)

Reasoning: USD 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.

Classification: Zero-rated exports — VND 125,000,000. Output VAT: VND 0.

Example 3 — Water utility (5% reduced rate)

Input line: 10/04/2025 Thanh toán tự động SAWACO - CẤP NƯỚC SAIGON Tiền nước tháng 3/2025 -2,100,000 VND

Reasoning: Water 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).

Classification: Input VAT 5% — VND 100,000. Net expense: VND 2,000,000.

Example 4 — Domestic courier (10%)

Input line: 08/04/2025 Thanh toán GIAO HÀNG NHANH GHN Phí vận chuyển tháng 3/2025 -11,000,000 VND

Reasoning: Courier 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.

Classification: Input VAT 10% — VND 1,000,000. Net expense: VND 10,000,000.

Example 5 — Exempt financial service

Input line: 01/04/2025 Lãi tiền gửi Vietcombank Lãi tháng 3/2025 +250,000 VND

Reasoning: Bank 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.

Classification: EXEMPT — exclude from GTGT return. Note any proration implications.

Example 6 — International software (FCT flag)

Input line: 05/04/2025 Thanh toán quốc tế GOOGLE IRELAND LIMITED Google Workspace April 2025 -3,300,000 VND

Reasoning: Payment 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.

Classification: Tier 2 — FLAG for specialist. FCT rules may apply. Do not claim input credit until registration status confirmed.

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Section 5 — Tier 1 rules (compressed)

5.1 Standard rate 10%

Default rate for all taxable goods and services. Legislation: VAT Law No. 13/2008/QH12 as amended; Circular 219/2013/TT-BTC Article 11.

5.2 Reduced rate 5%

Applies 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.

5.3 Zero rate — exports

Exports 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.

5.4 Exempt supplies

Financial 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.

5.5 Deduction method (phương pháp khấu trừ)

General 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.

5.6 Direct method (phương pháp trực tiếp)

Available 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.

5.7 e-Invoice requirements

From 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.

5.8 Filing deadlines

Filer	Period	Due date
Monthly filer (revenue > VND 50B)	Monthly	20th of following month
Quarterly filer (revenue ≤ VND 50B)	Quarterly	30th of month following quarter
Annual settlement	Calendar year	31 March following year

5.9 Penalties

Offence	Penalty
Late filing	VND 2,000,000–25,000,000
Late payment	0.03% per day of unpaid tax
Tax evasion	1×–3× evaded tax + criminal liability
False invoice	Administrative + potential criminal

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Section 6 — Tier 2 catalogue

6.1 Foreign contractor tax (FCT) on international services

What it shows: Payment to a foreign service provider. What's missing: Whether the foreign supplier has registered in Vietnam directly or whether FCT withholding applies. Conservative default: Flag — do not claim input credit until status confirmed. 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."

6.2 Export qualification for services

What it shows: Revenue from a foreign client. What's missing: Whether the service was consumed outside Vietnam, paid in foreign currency, and the counterparty is a foreign entity. Conservative default: 10% domestic rate. 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?"

6.3 Reduced rate confirmation (5% items)

What it shows: Purchase that might qualify for 5% (e.g., water, agricultural inputs, books). What's missing: Confirmation of specific product category. Conservative default: 10%. Question to ask: "What exactly was purchased? Is it on the 5% reduced rate list (clean water, fertilizer, animal feed, medical equipment, books, etc.)?"

6.4 Partial exemption — businesses with mixed supplies

What it shows: Business making both taxable and exempt sales (e.g., IT consulting + financial advisory). What's missing: The taxable/total revenue ratio for the period. Conservative default: 0% credit on shared overhead costs. Question to ask: "What proportion of your sales are taxable vs. exempt? Provide a monthly revenue breakdown."

6.5 VAT on vehicle expenses

What it shows: Vehicle purchase, lease, fuel, or maintenance. What's missing: Whether the vehicle is used exclusively for business and whether input VAT is claimable. Conservative default: 0% input credit. 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."

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Section 7 — Excel working paper template

VIETNAM VAT WORKING PAPER — BẢNG TÍNH THUẾ GTGT
Kỳ khai thuế (Period): ____________  MST: ____________

A. THUẾ ĐẦU RA (OUTPUT VAT)
  A1. Doanh thu chịu thuế 10% (net)           ___________
  A2. Thuế đầu ra 10% (A1 × 10%)              ___________
  A3. Doanh thu chịu thuế 5% (net)            ___________
  A4. Thuế đầu ra 5% (A3 × 5%)                ___________
  A5. Xuất khẩu 0% (net)                      ___________
  A6. Doanh thu không chịu thuế (net)         ___________
  A7. Tổng thuế đầu ra (A2 + A4)              ___________

B. THUẾ ĐẦU VÀO (INPUT VAT)
  B1. Mua hàng chịu thuế 10% (net)            ___________
  B2. Thuế đầu vào 10% (B1 × 10%)             ___________
  B3. Mua hàng chịu thuế 5% (net)             ___________
  B4. Thuế đầu vào 5% (B3 × 5%)               ___________
  B5. Thuế nhập khẩu đã nộp                   ___________
  B6. Tổng thuế đầu vào (B2+B4+B5)           ___________
  B7. Thuế đầu vào không được khấu trừ        ___________
  B8. Thuế đầu vào được khấu trừ (B6−B7)      ___________

C. THUẾ PHẢI NỘP
  C1. Chênh lệch thuế (A7 − B8)               ___________
  C2. Thuế còn được khấu trừ kỳ trước         ___________
  C3. Thuế GTGT phải nộp (C1 − C2)            ___________
  C4. Hoặc: Thuế còn được khấu trừ (nếu C1<C2) ___________

REVIEWER FLAGS:
  [ ] Hóa đơn điện tử confirmed for all input credits?
  [ ] Export evidence available for zero-rated sales?
  [ ] FCT status confirmed for all international service payments?
  [ ] 5% rate items correctly identified?
  [ ] Proration calculated for any exempt supplies?

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Section 8 — Bank statement reading guide

Common Vietnamese bank statement formats

Bank	Key columns	Date format	Amount
Vietcombank VCB	Ngày GD, Nội dung, Phát sinh nợ (debit), Phát sinh có (credit), Số dư	DD/MM/YYYY	VND (no decimals typically)
BIDV	Ngày, Mô tả, Số tiền ghi nợ, Số tiền ghi có, Số dư	DD/MM/YYYY	VND
Vietinbank	Ngày giao dịch, Nội dung, Số tiền, Số dư	DD/MM/YYYY	VND
Techcombank	Thời gian, Mô tả giao dịch, Số tiền ghi nợ, Số tiền ghi có, Số dư	DD/MM/YYYY	VND
MB Bank	Ngày, Nội dung giao dịch, Phát sinh, Số dư	DD/MM/YYYY	VND

Key Vietnamese banking terms

Vietnamese	Meaning	Classification hint
Nhận chuyển khoản	Incoming wire transfer	Potential revenue
Thanh toán / Chuyển khoản	Outgoing payment	Potential expense
Nhận ngoại tệ	Foreign currency receipt	Potential export
Lãi tiền gửi	Deposit interest	Exempt
Phí dịch vụ	Service fee	Bank charge — exempt
Số dư	Balance	Running balance — ignore
Nội dung	Transaction description / narrative	Key classification field
Thuế GTGT	VAT	Tax payment — exclude
Rút tiền ATM	ATM withdrawal	Tier 2 — ask
Thanh toán tự động	Auto-payment	Subscription/utility

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Section 9 — Onboarding fallback

If the client provides a bank statement but cannot answer all questions immediately:

1. Classify all transactions using the pattern library (Section 3)
2. Apply conservative defaults (Section 1)
3. Mark Tier 2 items as "PENDING — reviewer must confirm"
4. Generate working paper with flags

VIETNAM GTGT ONBOARDING — CÂU HỎI TỐI THIỂU
1. Mã số thuế (MST — 10-digit tax code)?
2. Phương pháp tính thuế: khấu trừ (deduction) hay trực tiếp (direct)?
3. Kỳ khai thuế: theo tháng hay theo quý?
4. Doanh thu năm trước (for determining monthly vs. quarterly)?
5. Có doanh thu xuất khẩu (zero-rated) không?
   Nếu có: paid in foreign currency? Hợp đồng với đối tác nước ngoài?
6. Có dịch vụ quốc tế (Google, Microsoft, etc.) không?
   Có hóa đơn GTGT từ nhà cung cấp nước ngoài không?
7. Số thuế GTGT còn được khấu trừ kỳ trước (excess credit carried forward)?
8. Có doanh thu không chịu thuế (exempt supplies) không?

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Section 10 — Reference material

Key legislation

Topic	Reference
VAT Law	Luật Thuế GTGT No. 13/2008/QH12 (amended 2013, 2014, 2016)
VAT rates	VAT Law Articles 8–10
Exempt supplies	VAT Law Article 5
Calculation methods	Circular 219/2013/TT-BTC
e-Invoice	Decree 123/2020/ND-CP; Circular 78/2021/TT-BTC
Export zero-rating	VAT Law Article 8; Circular 219/2013 Article 9
Foreign contractor tax	Circular 103/2014/TT-BTC
Registration threshold	VAT Law Article 13
Penalties	Law on Tax Administration No. 38/2019/QH14

Known gaps

• Foreign Contractor Tax (FCT) computation — complex; escalate to specialist
• Partial exemption proration — requires full-year data; escalate
• Real estate and construction VAT — escalate
• Non-commercial import VAT — escalate
• Agricultural cooperative special rules — escalate

Self-check before filing

• All hóa đơn điện tử (e-invoices) transmitted to GDT for sales
• All input credits supported by compliant electronic invoices
• Export zero-rating supported by contracts + FX transfer evidence
• FCT implications flagged for all international service payments
• 5% vs. 10% rate correctly applied where applicable
• Prior period excess credit correctly carried forward

Changelog

Version	Date	Change
1.0	2024	Initial release
2.0	April 2026	Full v2.0 rewrite: pattern library, worked examples, FCT note, no inline tier tags

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Prohibitions

• NEVER claim input VAT credit without a compliant hóa đơn điện tử (e-invoice)
• NEVER zero-rate a service without confirming foreign consumption + FX payment
• NEVER use the deduction method for a direct-method taxpayer
• NEVER ignore FCT implications for international service payments
• NEVER present calculations as definitive — direct to a licensed Vietnamese tax agent (đại lý thuế)

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Disclaimer

This 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.

The most up-to-date version is maintained at openaccountants.com.