Tax & Legal updates - Decree 181 and Circular 69 on VAT

Stay informed on Vietnam’s evolving VAT landscape with Decree 181 and Circular 69.

The Vietnamese Government and Ministry of Finance have introduced Decree 181/2025/ND-CP and Circular 69/2025/TT-BTC, effective from 1 July 2025, marking a significant shift in VAT regulations. These updates provide detailed guidance on VAT exemptions, 0% VAT application for services in non-tariff zones, and new documentation requirements for VAT refunds and deductions. Businesses operating in Vietnam - especially those involved in export, logistics, or working with Export Processing Enterprises - should closely review these changes to ensure compliance and optimize tax planning in the digital economy.

Download the full documents below to gain insights into the provisions.

Documents

[ENG] Forvis Mazars in Viet Nam_​Tax & Legal Newsletter_​Decree 181 and Circular 69 on VAT
[VIE] Bản tin Forvis Mazars Việt Nam_​Cập nhật Thuế & Pháp lý_​Nghị định 181 và Thông tư 69 về Thuế Giá trị Gia tăng (GTGT)

Contacts