Filing and Compliance Requirements for Vietnam VAT

Once you are registered for VAT in Vietnam, you are required to file returns and remit tax on a regular schedule. This article explains how filing works, what deadlines apply, and what you need to know to stay compliant.

Filing Frequencies

Vietnam offers two filing frequencies, and the one that applies to you depends on your annual revenue and registration type.

Quarterly Filing

• Applies to: non-resident foreign suppliers registered under the Simplified Non-Resident Scheme, and resident businesses with annual revenue of VND 50 billion or less in the prior year, as well as newly established businesses

• Deadline: last day of the first month following each calendar quarter

  • Q1 (January – March): April 30

  • Q2 (April – June): July 31

  • Q3 (July – September): October 31

  • Q4 (October – December): January 31

Monthly Filing

• Applies to: resident businesses with annual revenue exceeding VND 50 billion in the prior year

• Deadline: the 20th day of the month following the reporting month

• Payment deadline: same as the filing deadline

For most SaaS companies using the Simplified Non-Resident Scheme, quarterly filing applies.

First Filing Period

Your first filing period begins from the date of your first taxable supply in Vietnam. Because there is no registration threshold, your tax obligation begins immediately upon your first sale. The first return covers from that first sale date through the end of the calendar quarter in which it falls.

Payment

Payment is due on the same date as the return. Non-resident filers pay in a freely convertible foreign currency (such as USD or EUR) directly to the state budget. No local Vietnamese bank account is required.

Filing Deadlines and Weekends

Filings and payments in Vietnam must clear strictly by the end of the due date. If the deadline falls on a weekend or public holiday, you should plan to file ahead of that date, as Vietnam does not automatically extend the deadline.

Back Filing and Supplementary Declarations

If you discover an error in a previously filed return, Vietnam allows you to file a supplementary declaration to self-correct, provided you do so before the tax authority announces an audit for that period.

Effective January 2026, the previous zero-penalty window for voluntary self-corrections before an audit was removed. Under current rules, a standard 20% under-declaration penalty and daily interest of 0.03% per day apply, even for proactive corrections. Acting before an audit notice is still strongly advisable, as it avoids the steeper evasion penalties of 1 to 3 times the tax owed.

The general statute of limitations for tax assessment in Vietnam is 10 years, and for penalties it is 5 years. Businesses that never registered for VAT face unlimited exposure.

How Kintsugi Manages Your Vietnam Filings

Kintsugi automatically tracks your Vietnam VAT filing calendar, prepares your returns based on your transaction data, and notifies you before each deadline. You can review and approve returns directly within the platform before submission to the GDT.

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