Businesses generally submit monthly VAT returns in Vietnam. The deadline for filing a monthly return and paying the VAT due is the 20th day of the following month.
Newly established entities and taxable persons with revenue of VND 50 billion or less in the previous year can opt for quarterly VAT filing. Quarterly returns must be submitted, and the VAT paid, by the last day of the first month of the following quarter.
A newly established entity which opts for quarterly filing must,
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Web page updated on 17 Mar 2025 16:30