Vietnam’s E-Invoice Correction Rules Under Decree 70: Adjustment vs Replacement & Tax Timing Risks
Vietnam’s Decree 70/2025/ND-CP introduced important clarification on the handling of incorrect e-invoices, including when businesses should issue adjustment invoices versus replacement invoices, and the correct timing for related tax declarations. This publication outlines the practical compliance framework, common risks, documentation requirements, VAT implications, and key tax timing principles businesses should understand to minimise reporting inconsistencies and tax exposure.
Vietnam Outbound Investment: Foreign Exchange Controls and Capital Transfer Framework
Vietnam’s outbound investment regime has been streamlined under Decree 103, but capital transfers remain tightly controlled by the State Bank of Vietnam. Foreign exchange registration is a critical prerequisite, regardless of licensing exemptions. This article outlines the SBV approval process, offshore investment capital account requirements, reporting obligations, and key compliance risks investors must manage when structuring and executing overseas investments.
Vietnam Personal Income Tax Reform 2026: Key Changes Under the Draft Guiding Decree
Vietnam’s Draft Decree guiding the 2025 Personal Income Tax Law introduces practical changes impacting salaries and wages from 2026. Key updates include expanded non-taxable benefits, increased thresholds for allowances and withholding, and clearer rules on dependents, overtime and deductions. While broadly beneficial, the changes require employers to align payroll systems, contracts and documentation to ensure compliance.
Stricter Accounting & Audit Enforcement in Vietnam: Decree 132/2026/NĐ-CP
Decree 132/2026/NĐ-CP strengthens Vietnam’s administrative penalty regime for accounting and independent audit, with effect from May 2026. It expands enforcement authority across multiple agencies, removes certain limitations on sanctions, and introduces penalties linked to AML compliance failures. The changes reduce ambiguity in enforcement timing and increase exposure for businesses, particularly around internal controls, reporting, and governance.
Vietnam Outbound Investment Rules 2026: Key Changes Under Decree 103/2026/NĐ-CP
Vietnam Outbound Investment Rules 2026: Key Changes Under Decree 103/2026/NĐ-CP
Vietnam Capital Flows: Structuring for Compliance and Control
Capital flows in Vietnam are less about restriction and more about structuring and execution. This guide outlines key compliance considerations for foreign investors, including capital contribution, banking channels, and profit repatriation. It highlights common pitfalls and how early-stage structuring decisions directly impact the ability to move capital in and out of Vietnam.
UBO in Vietnam: Corporate Structuring, Compliance & M&A Impacts
Ultimate Beneficial Ownership (UBO) is now a core compliance requirement in Vietnam, driven by strengthened AML regulations and FATF alignment. This article explores how UBO impacts corporate structuring, restructuring, and M&A transactions, highlighting key risks, disclosure obligations, and best practices for maintaining compliance and transaction certainty.
Vietnam’s New CIT Exemptions: Clarification on Eligibility for FDI Enterprises
Vietnam’s Resolution 198/2025/QH15 and Decree 20/2026/NĐ-CP introduced a 3-year corporate income tax (CIT) exemption for newly established SMEs to strengthen the domestic private sector. However, recent guidance from the Ho Chi Minh City Tax Department confirms that enterprises with foreign investment capital are not eligible, even if they meet SME criteria.
Geopolitical Resilience and Structural Advantage: Why Vietnam, Singapore and Malaysia Stand Out for Global Investors
Amid rising geopolitical uncertainty and shifting global supply chains, Southeast Asia is increasingly attracting international capital. This article examines how Vietnam, Singapore and Malaysia each play a distinct role in the regional investment ecosystem, from manufacturing scale to financial structuring and fiscal competitiveness, and why investors are increasingly structuring operations across these three markets.
Vietnam Adopts the Apostille Convention: Simplifying Cross-Border Document Authentication
Vietnam’s adoption of the Hague Apostille Convention, effective September 2026, will simplify the authentication of foreign public documents used in Vietnam. The new system replaces the traditional multi-step consular legalization process with a single Apostille certification. This reform is expected to reduce processing time, lower administrative costs, and streamline cross-border transactions for businesses operating internationally.