Vietnam VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority General Department of Taxation (GDT)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Tổng cục Thuế (GDT)
Standard rate	10%
Reduced rates	8%, 5%
Registration threshold	VND 100 million
Filing frequency	Monthly or quarterly
E-invoicing / digital reporting	Electronic invoicing is broadly mandatory, and foreign suppliers may opt into the system from mid 2025.
Typical registration lead time	2-6 weeks