Vietnam tax & legal updates
You will find here all the issues of our "Vietnam Spotlight" newsletter related to the recent Tax, Legal and Accounting updates.
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Tax & Legal updates - Issue November 2025
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT) and other important regulations released in November 2025.
Draft Amendment to Decree No.69/2024/ND-CP on Electronic Authentication and Identification
On October 3, 2025, the Ministry of Public Security released the first draft amendment to the Decree No. 69/2024/ND-CP (“Decree 69”) on electronic identification and authentication (“the First Draft”).
Decree No. 181/2025/ND-CP - VAT rate for services provided to Export Processing Enterprises
According to the new guidance under Decree No. 181/2025/ND-CP, the application of the 0% Value Added Tax (“VAT”) rate for services provided to Export Processing Enterprises (“EPE”) has been updated.
Tax & Legal updates - Issue October 2025
Stay up to date with the latest tax guidance from Vietnam’s authorities, featuring key updates on Corporate Income Tax (CIT), Value Added Tax (VAT) and other important regulations released in October 2025.
New VAT rules on Non-cash payment evidence effective 01 July 2025
According to Decree 181, the regulations on input VAT deduction in cases of deferred payment for goods and services have undergone significant changes. This is a point that businesses may easily overlook, potentially resulting in non-compliance with the conditions for input VAT deduction