Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules

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‘Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules,’ the latest publication from Vietnam Briefing and supported by Dezan Shira & Associates, is out now and available for free download through the Asia Briefing Publication Store.

What to expect in this publication

Welcome to the October 2025 issue of Vietnam Briefing Magazine, ‘Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules,’ where we break down the sweeping changes reshaping Vietnam’s tax landscape. With the rollout of the new Corporate Income Tax (CIT) Law, amendments to the Value Added Tax (VAT) regime, and updated invoicing rules, businesses operating in Vietnam must adapt to a more complex yet globally aligned compliance environment.

In Chapter 1, we analyze Vietnam’s 2025 CIT Law, which introduces new tax brackets, expanded preferential rates, and updated incentive schemes designed to channel investment into priority sectors while tightening compliance in others. Chapter 2 examines the country’s amended VAT framework, while explaining the government’s extended VAT reduction policies and their implications for exporters, digital service providers, and domestic enterprises.

Meanwhile, Chapter 3 outlines the evolution of invoice compliance in Vietnam, especially new requirements affecting foreign e-commerce suppliers. These updates aim to strengthen transparency, reduce fraud, and streamline tax administration in a digital-first economy.

Designed for CFOs, tax professionals, and foreign investors, this issue provides a practical roadmap to ensure compliance, optimize tax planning, and anticipate the regulatory challenges of doing business in Vietnam. For business inquiries, please contact us at Vietnam@dezshira.com.

Key contents

  • Chapter 1: Adapting to Vietnam’s 2025 CIT Law: A Business Guide – Pg 4
  • Chapter 2: Understanding Vietnam’s VAT Amendments: Rates, Scope, and Eligibility – Pg 9
  • Chapter 3: A Guide to Invoice Compliance in Vietnam – Pg 17

About Us

Vietnam Briefing is one of five regional publications under the Asia Briefing brand. It is supported by Dezan Shira & Associates, a pan-Asia, multi-disciplinary professional services firm that assists foreign investors throughout Asia, including through offices in Hanoi, Ho Chi Minh City, and Da Nang in Vietnam. Dezan Shira & Associates also maintains offices or has alliance partners assisting foreign investors in China, Hong Kong SAR, Indonesia, Singapore, Malaysia, Mongolia, Dubai (UAE), Japan, South Korea, Nepal, The Philippines, Sri Lanka, Thailand, Italy, Germany, Bangladesh, Australia, United States, and United Kingdom and Ireland.

For a complimentary subscription to Vietnam Briefing’s content products, please click here. For support with establishing a business in Vietnam or for assistance in analyzing and entering markets, please contact the firm at vietnam@dezshira.com or visit us at www.dezshira.com