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| MINISTRY OF FINANCE _______ No. 69/2025/TT-BTC | SOCIALIST REPUBLIC OF VIETNAM INDEPENDENCE - FREEDOM – HAPPINESS _________________ |
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Pursuant to the Law on Value Added Tax dated November 26, 2024;
Pursuant to the Law amending and supplementing a number of articles of the Law on Bidding; Law on Investment in the form of public-private partnership; Customs Law; Law on Value-Added Tax; Law on Export Tax and Import Tax; Law on Investment; Law on Public Investment; Law on Management and Use of Public Property dated June 25, 2025;
Pursuant to the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax;
Pursuant to the Government's Decree No. 29/2025/ND-CP dated February 24, 2025 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the request of the Director of the Department for Management and Supervision of Tax, Charge and Fee Policies;
The Minister of Finance promulgates the Circular detailing a number of articles of the Law on Value-Added Tax and guiding the implementation of the Government's Decree No. 181/2025/ND-CP dated July 1, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.
This Circular details the dossiers and procedures for determining subjects not subject to VAT in Article 5, dossiers and procedures for application of the 0% value-added tax rate in Clause 1, Article 9, groups of goods and services subject to the percentage at Point b, Clause 2, Article 12, VAT payment vouchers on behalf of the foreign party at Point a, Clause 2, Article 14 of the Law on Value-Added Tax; how to determine the refundable VAT amount for exported goods and services in Clause 2, Article 29, how to determine the refundable VAT amount for the production of goods and provision of services subject to the VAT rate of 5% in Article 31, VAT applies to foreign organizations and individuals doing business in Vietnam in Article 13, Clause 1, Clause 2, Article 40 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.
Subjects of application of this Circular include:
1. Taxpayers specified in Article 3 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.
2. Tax administration agencies in accordance with the law on tax administration.
3. Other relevant organizations and individuals.
1. Taxpayers shall base themselves on the goods and services specified in Article 5 of the Law on Value Added Tax and Article 4 of the Government's Decree No. 181/2025/ND-CP dated July 1, 2025 detailing the implementation of a number of articles of the Law on Value Added Tax to determine subjects not subject to VAT.
2. In some cases, apart from the provisions of Clause 1 of this Article, when requested by state management agencies, taxpayers must produce the following dossiers and procedures:
a) For livestock breed products specified in Clause 2, Article 5 of the Law on Value-Added Tax, the taxpayer must have a written announcement of applicable standards of the producer and the breed dossier in accordance with the law on livestock. In case of import of livestock breed products, the taxpayer must have a written certification of the origin, origin, quality of the breed, purpose of use for breeding and breeding of competent agencies or organizations authorized by competent agencies of the exporting country in accordance with the law on animal husbandry.
b) For the import of newspapers, magazines, newsletters, special issues, political books, textbooks, textbooks, books on legal documents, scientific-technical books, books in service of external information, books printed in ethnic minority characters and pictures, photographs and posters of propaganda and promotion, including in the form of tapes or audio discs, video recording and electronic data specified in Clause 15, Article 5 of the Law on Value-Added Tax, the taxpayer must obtain a certificate of import of publications for business from a competent agency in accordance with the law on publishing.
c) For goods and services sold to foreign organizations and individuals or international organizations for humanitarian aid or non-refundable aid to Vietnam specified in Clause 19, Article 5 of the Law on Value-Added Tax, the taxpayer must obtain a document from the foreign organization or individual, international organizations as prescribed at Point b, Clause 11, Article 4 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.
d) For the transfer of industrial property rights to inventions, industrial designs, layout designs or trademarks that are transfers of intellectual property rights specified in Clause 21, Article 5 of the Law on Value-Added Tax, the taxpayer must issue a decision on grant of a protection title issued by a competent state agency in accordance with the law on intellectual property knowledge or recognition of international registration under treaties to which the Socialist Republic of Vietnam is a contracting party and industrial property right transfer contracts in accordance with law.
dd) For the transfer of rights to plant varieties that is the transfer of intellectual property rights specified in Clause 21, Article 5 of the Law on Value-Added Tax, the taxpayer must issue a decision on grant of a plant variety protection certificate issued by a competent state agency in accordance with the law on intellectual property and the contract for transfer of rights to the plant variety planted in accordance with law.
e) For goods imported to support or finance the prevention, control and remedy of consequences of disasters, natural disasters, epidemics or wars specified at Point d, Clause 26, Article 5 of the Law on Value-Added Tax, the taxpayer must obtain a written approval for receipt of the donated goods. sponsorship of receiving agencies and organizations.
1. Taxpayers shall base themselves on the goods and services specified in Clause 1, Article 9 of the Law on Value-Added Tax and Article 17 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax to determine the subjects subject to the 0% value-added tax rate.
2. At the request of state management agencies, taxpayers must produce dossiers and procedures to ensure compliance with the conditions for applying the 0% tax rate specified in Article 18 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.
For the case of exporting goods through overseas e-commerce floors and some other special cases, at the request of state management agencies, taxpayers must produce dossiers and procedures to ensure compliance with the conditions for input VAT deduction specified in Article 27. Article 28 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value-Added Tax.
1. Groups of goods and services subject to the percentage of VAT calculation specified at Point b, Clause 2, Article 12 of the Law on Value Added Tax are specified in Appendix I to this Circular.
2. Establishments dealing in various types of goods and services subject to application at different percentage rates must declare value-added tax at each percentage level prescribed for each type of goods and services; In case the business establishment fails to determine the turnover for value-added tax calculation at each corresponding percentage level, it must apply the highest percentage of goods or services that the production or business establishment has on the entire taxable turnover of that tax period.
Organizations in Vietnam that pay tax liabilities on behalf of foreign organizations that do not have permanent establishments in Vietnam, overseas individuals who are non-residents of Vietnam, and foreign suppliers that do not have permanent establishments in Vietnam must have VAT payment vouchers on behalf of foreign parties for VAT deduction increase input. Vouchers for payment of value-added tax on behalf of foreign parties are vouchers for remittance to the state budget in accordance with law.
The method of determining the refundable VAT amount for exported goods and services shall comply with the provisions in Appendix 2 issued together with this Circular.
The method of determining the refundable VAT amount for the production of goods and provision of services subject to the VAT rate of 5% shall comply with the provisions of Appendix 3 issued together with this Circular.
1. Value-added tax applicable to foreign organizations and individuals doing business in Vietnam specified in this Article applies to:
a) The foreign organization doing business has a permanent establishment in Vietnam or does not have a permanent establishment in Vietnam; foreign individuals doing business being residents of Vietnam or not residing in Vietnam (hereinafter collectively referred to as foreign contractors and foreign subcontractors) doing business in Vietnam.
b) Foreign organizations and individuals that carry out part or all of the business activities of distributing goods or providing services in Vietnam in which the foreign organizations and individuals are still the owners of goods delivered to Vietnamese organizations and individuals or are responsible for the distribution costs, advertising, marketing, service quality, quality of goods delivered to Vietnamese organizations and individuals or fixing prices for sale of goods or prices for provision of services; including cases of authorizing or hiring Vietnamese organizations and individuals to perform part of distribution services and other services related to the sale of goods in Vietnam.
c) Foreign organizations and individuals through Vietnamese organizations and individuals to negotiate and sign contracts in the name of foreign organizations and individuals.
d) Foreign organizations and individuals exercising the right to export, import and distribute in the Vietnamese market, purchase goods for export or sell goods to Vietnamese traders in accordance with the commercial law.
2. Value-added tax applicable to foreign organizations and individuals doing business in Vietnam specified in this Article does not apply to:
a) Organizations established in accordance with the provisions of Vietnamese law.
b) Foreign organizations and individuals supplying goods to Vietnamese organizations and individuals not accompanied by services performed in Vietnam in the form of delivery at foreign border gates: the seller shall bear all responsibilities, costs and risks related to the export of goods and delivery of goods at foreign border gates; the buyer shall bear all responsibilities, costs and risks related to the receipt and transportation of goods from the foreign border gate to Vietnam (including the case of delivery at the foreign border gate with the warranty clause which is the responsibility and obligation of the seller).
c) Foreign organizations and individuals that supply goods to Vietnamese organizations and individuals not accompanied by services performed in Vietnam in the form of delivery of goods at Vietnam border gates: the seller shall bear all responsibilities, costs and risks related to the goods up to the point of delivery at the Vietnamese border gate; the buyer shall bear all responsibilities, costs and risks related to the receipt and transportation of goods from the Vietnamese border gate (including the case of delivery at the Vietnamese border gate with the warranty clause which is the responsibility and obligation of the seller).
d) Foreign organizations and individuals providing repair services (including or excluding enclosed replacement materials and equipment) of means of transport, machinery and equipment (including submarine cables and transmission equipment) to Vietnamese organizations and individuals that are provided abroad.
dd) Foreign organizations and individuals providing advertising and marketing services (except for advertising and marketing on the internet) to Vietnamese organizations and individuals that are provided in foreign countries.
e) Foreign organizations and individuals providing investment and trade promotion services to Vietnamese organizations and individuals that are provided abroad.
g) Foreign organizations and individuals that provide brokerage services for the sale of goods or brokerage to provide services abroad to Vietnamese organizations and individuals that are provided abroad.
h) Foreign organizations and individuals providing training services (except for online training) to Vietnamese organizations and individuals that are provided abroad.
i) Foreign organizations and individuals providing charge-sharing services (payment charges) for international telecommunications services between Vietnam and foreign countries; leasing services of transmission lines and satellite bands of foreign countries in accordance with the Law on Telecommunications; the service of sharing charges (payment charges) of international postal services between Vietnam and foreign countries in accordance with the provisions of the Postal Law and international treaties on postal services which the Socialist Republic of Vietnam has signed for Vietnamese organizations and individuals that these services are performed abroad.
k) Foreign organizations and individuals use bonded warehouses or inland ports (ICDs) as warehouses for goods to support international transportation, transit, border transfer, storage of goods or for processing by other enterprises.
l) Foreign organizations and individuals that provide other goods and services to Vietnamese organizations and individuals that provide these goods and services abroad and are not consumed in Vietnam.
3. Goods and services subject to value-added tax applicable to foreign organizations and individuals doing business in Vietnam:
a) Services or services associated with goods subject to VAT provided by foreign contractors or subcontractors on the basis of contractor contracts or subcontractor contracts used for production, business and consumption in Vietnam (except for the cases specified in Clause 2 of this Article) for which these services are provided in Vietnam and consumption in Vietnam.
b) Services or services associated with goods subject to VAT provided by foreign contractors or subcontractors on the basis of contractor contracts or subcontractor contracts used for production, business and consumption in Vietnam (except for the cases specified in Clause 2 of this Article) for which these services are provided outside Vietnam and consumption in Vietnam.
c) In case the goods are supplied under the contract in the form of goods delivery and receipt points located in the territory of Vietnam (except for the case specified at Point k, Clause 2 of this Article) or the supply of goods accompanied by services conducted in Vietnam such as installation, commissioning, warranty, maintenance, replacement, and other services accompanying the supply of goods (including the case of free accompanying services), even if the provision of the above-mentioned services is or is not included in the value of the goods supply contract, the value of the goods shall only be subject to value-added tax at the import stage according to the and the value of services subject to value-added tax as prescribed in this Circular. In case the contract cannot separate the value of goods and the value of accompanying services (including the case of free accompanying services), the value-added tax shall be calculated jointly for the whole contract.
4. Method of determining the payable VAT amount:
a) The payable value-added tax amount by the method of direct calculation according to turnover is determined on the basis of the taxable price and the percentage In which, the value-added tax calculation price is the entire turnover from the provision of services and services associated with goods subject to value-added tax received by the foreign contractor or foreign subcontractor, excluding payable taxes, including expenses paid by the Vietnamese party on behalf of the foreign contractor. Foreign subcontractors (if any) as prescribed in Article 13 of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025 detailing the implementation of a number of articles of the Law on Value Added Tax.
b) The payable value-added tax amount by the method of direct calculation according to turnover is equal to the turnover for value-added tax calculation multiplied by the percentage for calculating value-added tax on turnover.
c) Foreign contractors and subcontractors subject to VAT payer by the direct calculation method are not entitled to deduct VAT on goods and services purchased for the performance of contractor contracts or subcontractor contracts.
5. Turnover for VAT calculation in a number of specific cases is determined as follows:
a) In case according to the agreement in the contractor contract, subcontractor contract, turnover received by the foreign contractor or subcontractor does not include payable VAT, the turnover for VAT calculation must be converted into turnover with VAT and determined according to the following formula:
| Turnover for VAT calculation | = | Revenue excludes VAT |
|---|---|---|
| 1 - The percentage for calculating VAT on turnover |
b) In case the foreign contractor signs a contract with a Vietnamese subcontractor or the foreign subcontractor pays tax by the tax deduction method in order to assign a part of the value of the work or item to the subcontractor specified in the contractor's contract signed with the Vietnamese party and the list of Vietnamese subcontractors, If the foreign subcontractor performs the corresponding part of the work or item listed together with the contractor contract, the VAT-calculated turnover of the foreign contractor does not include the value of the work performed by the Vietnamese subcontractor or the foreign subcontractor.
In case a foreign contractor signs a contract with suppliers in Vietnam to purchase raw materials, machinery and equipment for the performance of the contractor's contract and goods and services in service of internal consumption or consumption of amounts not belonging to the items or jobs performed by the foreign contractor under the contractor's contract, the value of the goods, this service shall not be deducted when determining the value-added taxable turnover of the foreign contractor.
c) In case a foreign contractor signs a contract with a foreign subcontractor to pay tax by the direct calculation method, the Vietnamese party shall declare and pay VAT on behalf of the foreign contractor or foreign subcontractor at the rate of % to calculate VAT on turnover corresponding to the business line in which the foreign contractor Such foreign subcontractors shall comply with the contractor contract or subcontractor contract. Foreign contractors and subcontractors are not required to declare and pay VAT on the value of the work which the Vietnamese party has declared and paid on their behalf.
d) Turnover for VAT calculation in case of leasing machinery, equipment and means of transport is the entire lease money. In case the turnover from leasing machinery, equipment and means of transport includes expenses directly paid by the lessor such as vehicle insurance, maintenance, registration certificates, operators of means and machinery and expenses for transporting machinery and equipment from abroad to Vietnam, the turnover for VAT calculation does not include expenses if there are actual documents to prove it.
dd) For international forwarding and warehousing services from Vietnam to abroad (regardless of whether the sender or the recipient pays for the service), the VAT-calculated turnover is the entire turnover received by the foreign contractor, excluding the international freight charges payable to the carrier (air, by sea).
e) For international delivery services from Vietnam to abroad (regardless of whether the sender or the recipient pays for the service), the VAT-calculated turnover is the entire turnover received by the foreign contractor.
6. Percentage for calculation of value-added tax on turnover:
a) The percentage for calculation of value-added tax on turnover applicable to foreign organizations and individuals doing business in Vietnam (except for services provided through e-commerce channels and digital platforms) shall comply with the provisions of Point b, Clause 2, Article 12 of the Law on Value-Added Tax and Article 5 of this Circular.
b) For contractor contracts and subcontractor contracts covering various business activities or part of the contract value not subject to VAT, the percentage shall be applied to calculate VAT on turnover when determining the payable VAT amount based on the VAT calculation turnover for each business activity performed by foreign contractors and subcontractors in accordance with the provisions of contractor contracts and subcontractor contracts. In case the value of each business activity cannot be separated, the percentage shall be applied to calculate VAT on the highest turnover for the business line for the entire contract value.
Particularly for construction and installation activities involving raw materials or machinery and equipment accompanying construction works: In case the contractor contract separates the value of each business activity, the foreign contractor is not required to pay VAT on the value of raw materials or machinery. equipment that has paid VAT at the import stage or is not subject to VAT; for each remaining part of the value of the work under the contract, the percentage shall be applied to calculate value-added tax on turnover corresponding to such business activities. In case the contractor contract cannot separate the value of each business activity, the percentage shall be applied to calculate VAT on turnover of 3% calculated on the entire contract value (including the value of raw materials or imported machinery and equipment). In case a foreign contractor signs a contract with subcontractors to hand over the entire value of the work or items including raw materials or machinery and equipment, and the foreign contractor only performs the remaining part of the service value under the contractor contract, the percentage for calculating value-added tax shall be applied to the business lines services (5%).
c) For contracts for the supply of machinery and equipment enclosed with services performed in Vietnam, if the value of machinery and equipment and the value of services can be separated when determining the payable VAT amount, the percentage shall be applied to calculate the VAT on turnover of each part of the contract value. In case the contract cannot separate the value of machinery and equipment and the value of services, the percentage of VAT calculation on the taxable turnover shall be 3%.
7. Value-added tax on foreign contractors and subcontractors providing goods and services for the search, exploration, development and exploitation of oil and gas fields:
a) In case a foreign contractor or foreign subcontractor provides goods and services for oil and gas prospection, exploration, development and exploitation of oil and gas fields, if it fails to satisfy the conditions for application of the tax deduction method, the Vietnamese party shall deduct and pay VAT on behalf of them before payment. The tax amount paid on behalf of the foreign contractor is calculated as the total payment amount exclusive of VAT multiplied by (x) the VAT rate prescribed for goods and services provided by the foreign contractor.
b) In case the foreign contractor or subcontractor provides goods and services for the purpose of prospecting, exploration, development and exploitation of oil and gas fields and satisfies the conditions for application of the tax deduction method or the conditions for having a permanent establishment in Vietnam, or being a resident of Vietnam and having a business term in Vietnam under a contractor contract or subcontractor contract for 183 days or more from the effective date of the contractor contract or subcontractor contract and organizing accounting in accordance with the law on accounting and the Ministry of Finance's guidance, the following shall apply:
During the period when the foreign contractor or subcontractor has not been granted a tax registration certificate by the tax authority to declare and pay VAT by the tax deduction method, if the Vietnamese party pays money to the foreign contractor or subcontractor, the Vietnamese party shall have to deduct and pay VAT on behalf of the foreign contractor before payment as prescribed at Point a of this Clause. When a foreign contractor or foreign subcontractor is granted a tax registration certificate by a tax authority, the foreign contractor or foreign subcontractor shall transfer invoices and documents arising in the value-added tax declaration period to the Vietnamese party for the Vietnamese party to declare and deduct. pay VAT on behalf of foreign contractors and foreign subcontractors.
Foreign contractors and subcontractors shall not be allowed to deduct input VAT incurred before being granted tax registration certificates.
8. "Contractor contract" specified in this Circular means a contract, agreement or commitment between a foreign contractor and a Vietnamese party. "Subcontractor contract" specified in this Circular means a contract, agreement or commitment between a subcontractor and a foreign contractor, in which, the subcontractor includes a foreign subcontractor and a Vietnamese subcontractor.
9. Regulations on permanent establishments and residents in this Circular comply with the law on corporate income tax and the law on personal income tax.
1. This Circular takes effect from July 1, 2025.
2. This Circular replaces the following:
a) Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Minister of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax.
b) Circular No. 193/2015/TT-BTC dated November 24, 2015 of the Minister of Finance amending and supplementing Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Minister of Finance guiding the implementation of the Law on Value Added Tax and the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of the Law on Value-Added Tax.
c) Circular No. 173/2016/TT-BTC dated October 28, 2016 of the Minister of Finance amending and supplementing the first stanza, Clause 3, Article 15 of the Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Minister of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 151/2014/TT-BTC dated October 10, 2014, Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Minister of Finance).
d) Circular No. 82/2018/TT-BTC dated August 30, 2018 of the Minister of Finance annulling the contents of Example 37 specified at Point a.4, Clause 10, Article 7 of the Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Minister of Finance guiding the implementation of the Law on Value Added Tax and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Ministry of Finance detailing and guiding the implementation of a number of articles of the Law on Value-Added Tax.
dd) The Minister of Finance's Circular No. 43/2021/TT-BTC dated June 11, 2021 amending and supplementing Clause 11, Article 10 of the Minister of Finance's Circular No. 219/2013/TT-BTC dated December 31, 2013 guiding the implementation of the Law on Value Added Tax and the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding implementing a number of articles of the Law on Value-Added Tax (amended and supplemented in Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Minister of Finance).
e) Circular No. 13/2023/TT-BTC dated February 28, 2023 of the Minister of Finance guiding the implementation of the Government's Decree No. 49/2022/ND-CP dated July 29, 2022 amending and supplementing a number of articles of the Government's Decree No. 209/2013/ND-CP dated December 18, 2013 detailing and guiding the implementation of a number of articles of the Law on Value Tax has been amended and supplemented a number of articles according to Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP and amendments and supplements to Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance.
3. To annul the provisions in:
a) Chapter 2 of the Circular No. 09/2011/TT-BTC dated January 21, 2011 of the Minister of Finance guiding value-added tax and corporate income tax for the insurance business.
b) Article 3 of Circular No. 128/2011/TT-BTC dated September 12, 2011 of the Minister of Finance guiding value-added tax and corporate income tax for public health establishments.
c) Articles 6, 9, 12 and 15 of the Circular No. 103/2014/TT-BTC dated August 06, 2014 of the Minister of Finance guiding the implementation of tax obligations applicable to foreign organizations and individuals doing business in Vietnam or earning incomes in Vietnam.
d) Article 3 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Minister of Finance amending and supplementing a number of articles of Circular No. 156/2013/TT-BTC dated November 06, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Minister of Finance to reform and simplify tax-related administrative procedures.
dd) Chapter II of Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Minister of Finance guiding the implementation of the Government's Decree No. 91/2014/ND-CP dated October 01, 2014 amending and supplementing a number of articles in Decrees on taxation.
e) Article 1 of the Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Minister of Finance guiding value-added tax and tax administration in the Government's Decree No. 12/2015/ND-CP dated February 12, 2015 detailing the implementation of the amended Law, supplementing a number of articles of the Laws on taxation and amending and supplementing a number of articles of decrees on taxation and amending and supplementing a number of articles of the Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Minister of Finance on invoices for sale of goods, provision of services.
g) Article 1 of the Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Minister of Finance guiding the Government's Decree No. 100/2016/ND-CP dated July 01, 2016 detailing the implementation of the Law amending and supplementing a number of articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration and amendments to a number of articles in tax circulars.
h) Article 1 of Circular No. 93/2017/TT-BTC dated September 19, 2017 of the Minister of Finance amending and supplementing Clauses 3 and 4, Article 12 of Circular No. 219/2013/TT-BTC dated December 31, 2013 (amended and supplemented in Circular No. 119/2014/TT-BTC dated August 25, 2014) and repealing Clause 7, Article 11 of Circular No. 156/2013/TT-BTC dated November 06 in 2013 of the Minister of Finance.
i) Articles 1 and 2 of the Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Minister of Finance guiding the Government's Decree No. 146/2017/ND-CP dated December 15, 2017 and amending and supplementing a number of articles of the Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Minister of Finance, Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Minister of Finance.
4. In the course of implementation, if there are any difficulties or problems, business units and establishments are requested to promptly report them to the Ministry of Finance for settlement./.
Hanoi, July 1, 2025
PP. MINISTER
DEPUTY MINISTER
Cao Anh Tuan
| Stt | List of groups of goods and services | VAT calculation percentage |
|---|---|---|
| 1 | Distribution and supply of goods as prescribed at Point b1, Clause 2, Article 12 of the Law on Value Added Tax a) Wholesale and retail activities of all kinds of goods (except for the value of goods sold by agents at the right price to enjoy commission). b) Bonuses, sales supports, sales promotions, commercial discounts, payment discounts, cash or non-cash support payments for contracted households. | 1% |
| 2 | Services and construction excluding raw materials as prescribed at Point b2, Clause 2, Article 12 of the Law on Value Added Tax a) Accommodation services include: Providing short-term accommodation establishments for tourists and other visitors; the provision of long-term accommodation facilities other than apartments for students, workers and the like; the provision of accommodation establishments with catering services or entertainment facilities. b) Loading and unloading services and other supporting services related to transport such as yard business, ticket sales, vehicle custody. c) Postal services, mail and parcel delivery. d) Brokerage, auction and agent commission services. dd) Legal consultancy, financial consultancy, accounting and auditing services; tax and customs administrative procedures. e) Data processing services, leasing of information technology and telecommunications portals and equipment; advertising on digital information content products and services. g) Office support services and other business support services. h) Sauna, massage, karaoke, discotheque, billiards, internet, game services. i) Tailoring and laundry services; haircuts, hairdressing, shampooing. k) Other repair services include: repair of computers and household appliances. l) Services of consultancy, design and supervision of capital construction. m) Other services subject to VAT calculation by the tax deduction method at the VAT rate of 10%. n) Construction and installation excluding bidding for raw materials (including installation of industrial machinery and equipment). o) Lease of assets, including: - Renting houses, land, shops, factories, warehouses, except for accommodation services. - Lease of means of transport, machinery and equipment without drivers. - Lease other assets that are not accompanied by services. | 5% |
| 3 | Production, transportation, services associated with goods, construction with raw materials as prescribed at Point b3, Clause 2, Article 12 of the Law on Value-Added Tax a) Production, processing and processing of goods and products. b) Exploitation and processing of minerals. c) Cargo and passenger transportation. d) Services accompanying the sale of goods such as training, maintenance and technology transfer services attached to the sale of products. dd) Food and beverage services. e) Repair and maintenance services for machinery and equipment, means of transport, automobiles, motorcycles, motorcycles and other motor vehicles. g) Construction and installation with raw materials (including installation of industrial machinery and equipment). h) Other activities subject to VAT calculation by the tax deduction method at the VAT rate of 10%. | 3% |
| 4 | Other business activities as prescribed at Point b4, Clause 2, Article 12 of the Law on Value Added Tax a) Production of products subject to VAT calculation by the tax deduction method at the VAT rate of 5%. b) Providing services subject to VAT calculation by the tax deduction method at the VAT rate of 5%. c) Other activities not listed in groups 1, 2 and 3 above and Points a and b of this Clause. | 2% |
The method of determining the refundable VAT amount for exported goods and services in case a business establishment in a month or quarter has both exported goods and services and goods and services for domestic consumption is as follows:
| Deductible input VAT amount used for production and trading of exported goods and services in the tax refund period (1) | = | The deductible input VAT amount used for the production and trading of export goods and services separately accounted for in the tax refund period (2) | + | ( | Input value-added tax amounts to be deducted and used simultaneously for production and trading of goods and services for export and domestic consumption that cannot be separately accounted for in the tax refund period (3) | Revenue of exported goods and services (except for revenue of goods imported and then exported to other countries) of the tax refund period | ) |
|---|---|---|---|---|---|---|---|
| Total turnover of taxable goods and services in the tax refund period |
| The deductible input VAT amount used for the production and trading of export goods and services separately accounted for in the tax refund period (2) | = | The input value-added tax amount which has not been fully deducted for the production and trading of separately accounted export goods and services shall be carried forward to the first tax period of the tax refund period | + | The deductible input VAT amount used for the production and trading of separately accounted export goods and services shall be incurred in the tax periods of the tax refund period | + | Differences adjusted for increase or decrease in the amount of input value-added tax deducted for production and trading of goods and export services separately accounted for in the tax periods before the tax refund period (4) |
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| Input value-added tax amounts to be deducted and used simultaneously for production and trading of goods and services for export and domestic consumption that cannot be separately accounted for in the tax refund period (3) | = | The input value-added tax amount which has not been fully deducted and used simultaneously for the production and trading of goods and services for export and domestic consumption which are not separately accounted for in the previous period shall be carried forward to the first tax period of the tax refund period | + | The input VAT amount to be deducted for concurrent use in the production and trading of goods and services for export and domestic consumption without separate accounting shall be incurred in the tax periods of the tax refund period | + | Difference adjusted for increase or decrease of input VAT amount deducted for concurrent production and trading of goods and services for export and domestic consumption that cannot be separately accounted for in tax periods before the tax refund period (5) |
|---|
In which:
Difference in adjustment of increase or decrease of the deductible input VAT amount used for production and trading of export goods and services separately accounted for in the tax periods before the tax refund period (4) = Adjustment of the increase in the deductible input VAT amount used for production, trading in separately accounted export goods and services of the tax periods before the tax refund period, except (-) Adjustment of the reduction of the deductible input VAT amount used for the production and trading of separately accounted export goods and services of the tax periods before the tax refund period.
Difference in adjustment of increase or decrease of the input VAT amount deducted for concurrent use for production and trading of goods and services for export and domestic consumption that cannot be separately accounted for in the tax periods before the tax refund period (5) = Adjustment of the increase in the input VAT amount deducted for concurrent use for activities production and trading of goods and services for export and domestic consumption that cannot be separately accounted for in tax periods before the tax refund period minus (-) Adjustment and reduction of the input value-added tax amount that is deducted for concurrent use for goods production and trading activities, export and domestic consumption services that cannot be separately accounted for in the tax periods before the tax refund period.
If the deductible input VAT amount for production and trading of exported goods and services in the tax refund period (1) above after clearing with the remaining payable VAT amount of goods and services for domestic consumption is VND 300 million or more, the business establishment shall be entitled to tax refund for goods and services export services. The refundable value-added tax amount of exported goods and services must not exceed 10% of the turnover of exported goods and services (except for the turnover of goods imported and then exported to other countries) of the tax refund period.
The method of determining the refundable VAT amount for the production of goods and provision of services subject to the VAT rate of 5% is as follows:
| The deducted input VAT amount used for the production of goods and provision of services is subject to the VAT rate of 5% of the tax refund period (1) | = | The deductible input VAT amount used for the production of goods and provision of services is subject to the VAT rate of 5% separately accounted for in the tax refund period (2) | + | ( | The deducted input value-added tax amount shall be used concurrently for the production of goods and services subject to the VAT rate of 5% and used for the production and trading of goods and services subject to many other tax rates (including goods and services subject to the VAT rate of 5% for commercial business activities) shall not be accounted tax refund period (3) | Revenue from the production of goods and provision of services is subject to the VAT rate of 5% of the tax refund period | ) |
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| Total turnover of taxable goods and services in the tax refund period |
| The deductible input VAT amount used for the production of goods and provision of services is subject to the VAT rate of 5% separately accounted for in the tax refund period (2) | = | The undeducted input VAT amount used for the production of goods and provision of services subject to the VAT rate of 5% separately accounted for in the previous period shall be carried forward to the first tax period of the tax refund period | + | The deductible input value-added tax amount used for the production of goods and provision of services is subject to the separately accounted 5% value-added tax rate incurred in the tax periods of the tax refund period | + | Difference adjusted for increase or decrease of the deductible input VAT amount used for the production of goods and provision of services subject to the VAT rate of 5% separately accounted for in the tax periods before the tax refund period (4) |
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| The deducted input value-added tax amount shall be used concurrently for the production of goods and services subject to the VAT rate of 5% and used for the production and trading of goods and services subject to many other tax rates (including goods and services subject to the VAT rate of 5% for commercial business activities) shall not be accounted tax refund period (3) | = | The undeducted input VAT amount is used concurrently for the production of goods and services subject to the VAT rate of 5% and used for the production and trading of goods and services subject to many other tax rates (including goods, services subject to the value-added tax rate of 5% on commercial business activities) not separately paid in the previous period and carried forward to the first tax period of the tax refund period | + | The deducted input value-added tax amount shall be used concurrently for the production of goods and services subject to the VAT rate of 5% and used for the production and trading of goods and services subject to many other tax rates (including goods and services subject to the VAT rate of 5% for commercial business activities) shall not be accounted arising in tax periods of the tax refund period | + | The difference adjusted for increase or decrease in the amount of input VAT shall be deducted for concurrent use for the production of goods and provision of services subject to the VAT rate of 5% and used for the production and trading of goods and services subject to many other tax rates (including goods, services subject to the value-added tax rate of 5% on commercial business activities) that cannot be separately accounted for in tax periods before the tax refund period (5) |
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In which:
The difference between the adjustment of the deductible input VAT amount of the tax periods before the tax refund period used for the production of goods and the provision of services subject to the VAT rate of 5% is separately accounted for (4) = Adjustment of the increase in the deductible input VAT amount used for the production of goods, provision of services subject to the VAT rate of 5% separately accounted for in tax periods before the tax refund period minus (-) Adjustment of the deductible input VAT amount used for the production of goods and provision of services subject to the VAT rate of 5% separately accounted for in the tax periods before the tax refund period.
The difference adjusted for increase or decrease in the amount of input VAT shall be deducted for concurrent use for the production of goods and provision of services subject to the VAT rate of 5% and used for the production and trading of goods and services subject to many other tax rates (including goods, services subject to the VAT rate of 5% for commercial business activities) that cannot be separately accounted for in the tax periods before the tax refund period (5) = Adjustment of the increase in the input VAT amount to be deducted for concurrent use for the production of goods, the provision of services subject to the VAT rate of 5% and used for production, trading in goods and services subject to many other tax rates (including goods and services subject to the value-added tax rate of 5% of commercial business activities) that cannot be separately accounted for in the tax periods before the tax refund period, except for (-) adjustment or reduction of the input value-added tax amount deducted for concurrent use for the production of goods, provision of services subject to the VAT rate of 5% and used for production and trading of goods and services subject to various other tax rates (including goods and services subject to the VAT rate of 5% for commercial business activities) which cannot be separately accounted for in the tax periods before the tax refund period.
If the deducted input VAT amount is used for the production of goods or services subject to the VAT rate of 5% of the tax refund period (1) mentioned above after clearing against the payable VAT amount of goods or services used for production, trading in goods and services subject to many other tax rates (including goods and services subject to the value-added tax rate of 5% of commercial business activities) (if any) remaining VND 300 million or more, business establishments shall be refunded input VAT used for the production of goods, provision of services subject to the VAT rate of 5%.
| Legal document in Vietnamese |
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TT69_01072025BTC.pdf |
| Legal document in English |
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TT69_01072025BTC_En.pdf |
| Issued date | Effective date | Expired date |
|---|---|---|
| 01/07/2025 | 01/07/2025 |
| Document name | Issued date | Effective date | Expired date |
|---|---|---|---|
| aaf_181/2025/NĐ-CP | 01/07/2025 | 01/07/2025 |