地域別税率 ベトナム

よくある質問

• What are the basics of SaaS sales tax for businesses in Vietnam?

  Vietnam’s VAT applies to SaaS at 10%. Non-resident registration threshold: No threshold (first sale triggers registration). Returns are filed quarterly (non-resident digital); monthly (e-commerce platforms withholding), with the deadline: Quarterly returns due per GDT schedule; monthly platform withholding remittance. Record-keeping: 10 years per Vietnam Accounting Law. E-invoicing: Yes — mandatory since 1 July 2022 for all businesses, economic organisations, business households, and individuals paying tax under the declaration method, with certain exceptions (PwC). Consulting a qualified tax professional is strongly recommended.

• SaaS企業は、地域ごとに異なる売上税規制にどのように準拠すればよいですか？

  越境して事業を展開するSaaS企業は、顧客が所在する各管轄区域における特定のVAT、GST、または消費税の規則を調査する必要があります。各管轄区域におけるデジタルサービスの課税対象性を判断し、登録のしきい値を監視し、必要に応じて登録を行い、顧客の所在地に関する詳細な記録を保持することが不可欠です。最新の税率表と電子請求書作成サポートを備えた自動税務コンプライアンスソフトウェア、および国際的な間接税に精通した税務専門家は、越境義務の管理に推奨されます。

• How does customer location affect SaaS sales tax obligations in Vietnam?

  In Vietnam, customer location determines VAT obligations. Foreign suppliers operating via e-commerce or digital platforms are taxed at 10% on supplies to Vietnamese customers (rate raised from 5% effective 1 July 2025). Foreign suppliers may register directly with the General Department of Taxation (GDT) and file quarterly returns, or the Vietnamese customer / e-commerce platform operator may withhold and remit VAT. Customers located outside Vietnam are not subject to Vietnamese VAT.