New VAT rules on Non-cash payment evidence effective 01 July 2025
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New VAT rules on Non-cash payment evidence
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
Key highlights
- Payment deadline enforcement: Input VAT deduction now depends on payment being made within the contractual deadline.
- Late Payment Risk: Payments made after the contractual due date, even with valid non-cash documents, will make input VAT non-deductible.
- Action points for businesses:
- Review and update all contracts to include clear payment deadlines
- Ensure timely payments or adjust deadlines via contract annexes
- Reassess all past payments from July 1, 2025 onward for compliance
Our supports
Prepare for what's next with Forvis Mazars. We cut through the complexity of new regulations, providing the strategic guidance and support to keep you compliant and ahead of the curve. If you have questions or need support with adapting to new requirements, let our experts advise you.
Please refer to the full updates in the Download section below.
Documents
Contacts
Da Nguyen Partner, Tax
Draft decree on Digital 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”).
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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
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
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