Vietnam issues new regulations on electronic invoices
Vietnam has issued Decree No. 254/2026/NĐ-CP, establishing detailed regulations on electronic invoices and electronic records under the Law on Tax Administration No. 108/2025/QH15. Effective from 1 July 2026, the Decree sets out the framework
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Vietnam issues comprehensive tax administration decree with new digital tax, enforcement rules
Vietnam issued Decree No. 252/2026/NĐ-CP on 30 June 2026, providing detailed regulations and measures for implementing the Law on Tax Management. The decree applies to taxpayers, tax administration authorities, tax officials, and other state
See MoreVietnam gazettes decree updating transfer pricing rules
Vietnam has published Decree No. 255/2026/ND-CP, issued on 30 June 2026, introducing a new framework for tax administration of enterprises engaged in related-party transactions. The Decree sets out the principles, methods and compliance requirements
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Vietnam extends tax relief on fuel, qualifying raw materials through September 2026
Vietnam’s government has issued a Resolution No. 34/2026/NQ-CP dated 30 June 2026, which outlines the extension of tax incentives for specific energy products. The resolution mandates a continued period of reduced import duties, environmental
See MoreVietnam extends 2026 VAT, CIT, PIT, land rent payment deadlines
Vietnam's government has issued Decree No. 245/2026/ND-CP on 27 June 2026, introducing another round of tax payment deadline extensions for 2026. The measure grants eligible taxpayers additional time to pay value-added tax (VAT), corporate income
See MoreVietnam clarifies CIT incentives for foreign-invested SMEs
Vietnam's Tax Department issued Official Letter 3896/CT-CS, confirming that eligible foreign-invested small and medium-sized enterprises (SMEs) can benefit from a three-year corporate income tax (CIT) exemption under the country's new private sector
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Vietnam issues guidance on CbC reporting through automatic exchange of information
Vietnam's General Department of Taxation has issued guidance on the implementation of Country-by-Country Reporting (CbCR) exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC
See MoreLiechtenstein, Vietnam finalise income tax treaty negotiations
The Liechtenstein government announced that representatives of Liechtenstein and Vietnam concluded negotiations on an income tax treaty, initialling the agreement on 12 June 2026. The DTA is based on international standards and takes into account
See MoreVietnam clarifies reporting obligations under CbC MCAA
Vietnam's Department of Taxation has released Official Letter No. 3870/CT-CS on 10 June 2026, providing guidance on the implementation of obligations relating to Country-by-Country (CbC) Reports . The guidance follows Vietnam’s accession to the
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Albania, Vietnam initial tax treaty following second round of negotiations
Following a second round of negotiations held in Tirana from 2 to 4 June 2026, Albania and Vietnam initialled a tax treaty on 4 June 2026. The two countries signed a memorandum of understanding on the draft treaty. The Vietnamese delegation
See MoreLiechtenstein, Vietnam initial tax treaty after second-round negotiations
Liechtenstein and Vietnam initialled a tax treaty on 12 June 2026 after the second round of negotiations held in Khánh Hòa from 10 to 12 June 2026. The two countries signed a memorandum of understanding. Earlier, officials from Liechtenstein
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Luxembourg, Vietnam tax treaty protocol enters into force
The amending protocol to the 1996 income and capital tax treaty between Luxembourg and Vietnam entered into force on 14 April 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. Signed on 4 May
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Cyprus, Vietnam first income tax treaty enters into force
The income tax treaty between Cyprus and Vietnam will enter into force on 1 June 2026. Signed on 15 December 2025, it is the first such treaty between the two countries. The Agreement is intended to enhance and expand trade and economic
See MoreVietnam raises tax-exempt threshold for household businesses to VND 1 billion
Vietnam’s Government has issued Decree No. 141/2026/ND-CP on 29 April 2026, introducing amendments and supplements to Decree No. 68/2026/ND-CP on tax policies for household and individual businesses and Decree No. 320/2025/ND-CP guiding the
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Kyrgyzstan, Vietnam conclude negotiations on income tax treaty
Kyrgyzstan and Vietnam successfully completed negotiations on a draft agreement on the elimination of double taxation, in Hanoi from 21 to 23 April 2026. The Economy Ministry of Kyrgyzstan stated that the agreement will enable entrepreneurs to
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China, Vietnam sign customs cooperation agreement
China and Vietnam signed an Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters on 15 April 2026, alongside several other bilateral cooperation agreements. According to Xinhua News Agency, the agreements were
See MoreVietnam extends fuel tax suspension amid rising tensions in the Middle-East
Vietnam has extended the suspension of environmental protection and special consumption taxes on fuels until the end of June from 15 April to stabilise the domestic market amid ongoing supply disruptions linked to the Iran war, the parliamentary
See MoreVietnam: MoF issues updated guidance on CIT for 2025 tax year, onwards
Vietnam’s Ministry of Finance (MOF) issued Circular 20/2026/TT-BTC on 12 March 2026 , which provides detailed guidance on several articles of the Law on Corporate Income Tax (CIT) and Decree No. 320/2025/ND-CP. Applicable from the 2025 tax year
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