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Impact of new value-added tax (VAT) requirements in Vietnam

Last Modified 2022-03-08

In September 2021, the Vietnamese Ministry of Finance issued the implementation of the Law on Tax Administration that sets out the guidelines on tax administration for overseas suppliers who conduct e-commerce and/or digital-based businesses in Vietnam.

On January 1, 2022, the new law went into effect for foreign companies to start charging the applicable deemed VAT rate (based on the nature of the services and in accordance with the current VAT regulations) on e-commerce and digital-based services sold to non-VAT-registered Vietnamese entities or individuals.

Microsoft won’t charge VAT on invoices prior to the system update but will continue to declare and deposit the VAT amount to the General Department of Taxation (GDT) for customers who don’t have a tax identification number (TIN) and enterprise registration certificate (ERC).

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