Vietnam VAT Registrations Explained

This article covers the available VAT registration schemes in Vietnam, who qualifies for each, and how Kintsugi supports the registration process.

Available Registration Schemes

Vietnam has one VAT system, but offers two pathways depending on how a business is established:

Scheme 1: Standard Domestic VAT Registration

This scheme applies to resident businesses and foreign-invested enterprises with a legal entity or permanent establishment (PE) in Vietnam.

• Covers all domestic and export supplies (B2B and B2C, goods and services)

• Requires registration in Vietnamese Dong (VND)

• Allows full input VAT credit under the deduction/credit method

• No revenue threshold — registration is required from the commencement of business activity

Scheme 2: Simplified Non-Resident Scheme

This scheme is designed for non-resident foreign suppliers without a PE in Vietnam that offer ecommerce or digital platform-based services to Vietnamese customers.

• Covers B2B and B2C digital services and ecommerce supplies

• Filings are submitted in a freely convertible foreign currency (such as USD or EUR), and tax is paid in foreign currency to the state budget

• No input VAT recovery is available under this scheme

• No revenue threshold — registration is required from the first taxable sale

• If the foreign supplier later establishes a PE or legal entity in Vietnam, migration to the Standard Domestic Registration is required

Recommended Scheme for SaaS Companies

For non-resident SaaS companies selling to Vietnamese customers, Scheme 2 (Simplified Non-Resident Scheme) is the appropriate option.

How Kintsugi Handles Vietnam Registrations

Through Kintsugi, you can:

• Submit a new VAT registration request for Vietnam

• Import an existing Vietnam VAT registration

• Manage your filing schedule once registered

Kintsugi coordinates your registration submission with the General Department of Taxation (GDT). You will need to provide a set of required documents as part of the registration process (see the related article: Documents Required for VAT Registration in Vietnam).

Filing Frequency

Under the Simplified Non-Resident Scheme, foreign suppliers file quarterly VAT returns. Returns are due by the last day of the first month following each calendar quarter (for example, April 30 for Q1).

Important: Vietnam's local banking rules for foreign entities mean that tax payments may be settled through international bank accounts. No local Vietnamese bank account is required for non-resident filers.

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