Vietnam VAT registration threshold

What this value means

PERIOD BASIS: calendar-year test on doanh thu năm (annual revenue), applying ONLY to hộ, cá nhân sản xuất, kinh doanh — household and individual businesses. Formally a non-taxable-object rule rather than a registration threshold: at or below VND 500,000,000 the household's supplies are outside VAT (Art 5(25)); above it the household is a taxpayer under Art 4(1), paying under the direct percentage-of-revenue method of Art 12(2)(b) — 1% distribution/supply of goods, 5% services and construction excluding materials, 3% production/transport/services attached to goods/construction including materials, 2% other. Presumptive (khoán) taxation was ABOLISHED from 1 January 2026 (Nghị quyết 198/2025/QH15 Art 10(6)) — households now self-declare. ENTERPRISES AND OTHER ORGANISATIONS HAVE NO THRESHOLD: a company is a VAT taxpayer from establishment (Art 4(1); Nghị định 181/2025/NĐ-CP Art 3(1)(a)), its tax code arriving with business registration. NON-ESTABLISHED SUPPLIERS: no threshold and no local registration in the ordinary case. Where a foreign organisation with no PE (or non-resident individual) supplies to a Vietnamese business, Art 4(3) makes the Vietnamese PURCHASER the taxpayer — foreign-contractor-tax withholding under Thông tư 103/2014/TT-BTC from the first dong: VAT as a percentage of contract revenue (1%/3%/5%/2% as above) plus CIT separately; unsplit contracts bear the single higher rate on the whole value; direct-method foreign contractors cannot deduct Vietnamese input VAT. Art 4(3) expressly carves out the e-commerce/digital cases in Art 4(4)-(5), which follow the registration regime below and fall back to withholding only on failure to register. IMPORTED DIGITAL SERVICES: a foreign supplier without a PE doing e-commerce or digital-platform business with Vietnamese organisations or individuals is ITSELF the taxpayer (Art 4(4); Nghị định 181/2025/NĐ-CP Art 3(2)(a)) with NO revenue threshold: Thông tư 80/2021/TT-BTC Arts 73-79 require direct registration on the GDT foreign-supplier portal (form 01/NCCNN), quarterly filing (02/NCCNN) and payment of VAT and CIT at percentage-of-revenue rates on Vietnam-sourced revenue (sourcing from card BIN, bank account, IP/SIM, residence — Art 77(3)). B2C and B2B both in scope. On failure to register: Art 81(1) shifts the duty to the Vietnamese business buyer/distributor (Thông tư 103 withholding); for individual buyers Art 81(2) shifts it to the commercial bank or payment intermediary (Nghị định 126/2020/NĐ-CP Art 30(3)(a)), against a published list of unregistered suppliers. Separately, from 1 July 2025 Nghị định 117/2025/NĐ-CP makes e-commerce platform managers with a payment function withhold VAT on every transaction of household/individual sellers (1% goods, 5% services, 3% transport/services attached to goods — Art 5(2)(a)) irrespective of the seller's turnover, with an Art 10 refund claim if full-year revenue falls under the threshold. Traps: (1) The figure is VND 500,000,000, NOT 200,000,000. Law 48/2024/QH15 legislated 200m but deferred that provision to 1 January 2026 (Art 18(2)); Law 149/2025/QH15 rewrote it to 500m with effect from the same date — the 200m figure never took legal effect for a single day. (2) The change did not happen 1 July 2025: Law 48's general effect was 1 July 2025 but Art 5(25) was carved out to 1 January 2026, and from 1 July to 31 December 2025 the operative figure remained VND 100,000,000 (Thông tư 40/2021/TT-BTC Art 4(2)). (3) Population matters: the threshold covers only household and individual businesses — companies have no threshold and are registered from establishment. (4) VND 1 billion is a DIFFERENT rule: Arts 11(2)(a)/12(2)(a1) use it to divide the credit method from the direct method; it never decides who is in the VAT system. (5) Below the threshold is not outside the system: the household keeps a tax code and, khoán being abolished, carries declaration obligations. (6) Calendar year, not rolling, no forward test — and part-year revenue annualises to a twelve-month equivalent (Thông tư 40/2021 Art 7(3)). (7) Groups/family households are tested once via a nominated representative (Art 4(3) of Thông tư 40/2021). (8) Foreign suppliers face a ZERO threshold on both rails — one Vietnamese customer creates a liability. (9) Platform withholding ignores the threshold entirely; sub-threshold sellers reclaim after year end. (10) The VAT and PIT thresholds moved on DIFFERENT dates: VAT to 500m on 1 January 2026; the PIT Law 109/2025/QH15 sets 500m from 1 July 2026 — do not infer one from the other. (11) An April 2026 MoF draft would delegate the figure to the Government; not enacted as at 2026-08-10 — the statutory 500m stands. (12) Nghị quyết 204/2025/QH15's temporary rate cut (1 July 2025 - 31 December 2026) does not touch this threshold.

Get it programmatically

curl https://asiaref.dev/v1/vn/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/vn/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/vn/vat-registration-threshold

Other Vietnam series: Policy rate · Value added tax (Thue gia tri gia tang) · Minimum wage (Muc luong toi thieu vung) · Public holidays · Consumer price index (Chi so gia tieu dung) · Corporate income tax (Thue thu nhap doanh nghiep) · Withholding tax rates · Statutory late-payment interest (lãi chậm trả) · Personal income tax (Thue thu nhap ca nhan) · Statutory social-insurance contributions

The same figure elsewhere: Bahrain · Bangladesh · China · Hong Kong · India · all 28