按地区划分的税率 越南

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

Vietnam operates an updated consumption tax framework overseen by the General Department of Taxation (GDT). Under recent structural changes, the standard VAT rate on cross-border e-commerce and digital services supplied by non-resident businesses stands at 10%. However, to support general economic growth, the state provides a temporary 2% VAT reduction (lowering the effective rate to 8%) on select domestic categories. 

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越南

Vietnam applies a Value Added Tax (VAT) with rates of 0%, 5%, 10%, and exempt categories. Non-resident e-commerce/digital businesses without permanent establishment must register, obtain a tax code, declare quarterly via the General Department of Taxation (GDT) e-portal, and pay online. 

官方政府链接： 税务总局

10.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

首次销售后

可在线注册

是 

需要当地代表

非强制性

注册流程

Register via GDT e-portal; obtain a Vietnamese tax code; file tax returns online quarterly; pay tax online

应纳税的数字和电子服务清单

E-commerce and digital-based platform services

注册门槛

无门槛

申报间隔

季度

申报截止日期

By the last day of the first month following the quarter

电子发票要求

是

记录保存

10 years 

How-To Guides: Vietnam SaaS VAT

步骤：1 门槛

Effective January 1, 2022, Vietnam requires non-resident vendors of digital services to customers (B2C and B2B) in Vietnam to register for and collect VAT, regardless of the sales amount.

步骤：2 商业注册

Foreign suppliers must register via the General Department of Taxation (GDT) Etaxvn Portal specifically designed for “Overseas Suppliers” (Etaxvn).

步骤：3 纳税人识别号/增值税号

Upon registration, you will be issued a 10-digit Tax Identification Number (TIN) (Mã số thuế) to use for filing and payment.

步骤：1 标准税率

Standard VAT (IVA) in Uganda is 10%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

税额 = 净价 x 19%

步骤：3 反向收费 (B2B)

If the foreign supplier is registered under Circular 80, they declare and pay the tax directly. If the supplier is not registered, the Vietnamese B2B buyer must withhold the tax (Reverse Charge/FCT withholding) before payment.

步骤：1 B2C销售

Once registered, you must calculate and pay the 10% tax (VAT+CIT) on all sales to Vietnamese individual consumers.

步骤：2 B2B销售

• If Registered: You collect/pay the tax on B2B sales as well.
• If Not Registered: Do not charge tax. The Vietnamese business buyer is liable to withhold and pay the FCT (5% VAT + 5% CIT) to the government on your behalf.

 

步骤：3 发票要求

Foreign suppliers registered under Circular 80 are not required to issue local “Red VAT Invoices” but must provide a commercial invoice/receipt containing:

 

• 供应商名称 & 地址
• Supplier’s 10-digit Tax Code (TIN)
• 买方名称 & 地址
• 服务描述
• Total Amount & Tax Amount

步骤：1 申报周期

File tax returns Quarterly.

步骤：2 申报截止日期

Returns are due by the last day of the first month following the quarter (e.g., April 30 for Q1).

步骤：3 提交

Submit returns electronically via the Etaxvn (Overseas Supplier) portal. Payments can be made in major foreign currencies (USD, EUR, etc.) to the GDT’s account.

步骤：4 记录保存

Maintain records for a minimum of 10 years in accordance with the Law on Tax Administration.

PayPro Global 解决方案：简化注册与财政代表

Navigating Vietnam’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

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