2025 Vietnam VAT Update: Essential Guide for Domestic and Foreign Investors

On July 1, 2025, the Government issued Decree 181/2025/ND-CP (“Decree 181”) detailing certain provisions of the Value Added Tax (“VAT”) Law No. 48/2025/QH15. On the same day, the Ministry of Finance also issued Circular 69/2025/TT-BTC (“Circular 69”) providing detailed guidance on implementing the new VAT regulations.

This 2025 Vietnam VAT Update is essential for understanding the new tax landscape.

These two documents introduce significant changes to Vietnam’s VAT regulations, directly impacting business operations. The article will analyze in detail the important new provisions that businesses must understand to ensure compliance.

Understanding the 2025 Vietnam VAT Update is crucial for investors navigating these changes.

In light of the 2025 Vietnam VAT Update, Decree 181/2025/ND-CP and Circular 69/2025/TT-BTC have introduced important new VAT regulations, especially conditions for applying 0% tax rate for exported goods and services, expanding non-cash payment methods, and conditions for VAT deduction and refund.

Understanding and complying with these new regulations will help businesses optimize tax obligations, avoid tax risks, and ensure business operations comply with the law.

Given the complexity of the new VAT regulations under Decree 181/2025/ND-CP, consulting tax law experts is necessary to ensure full compliance. Harley Miller Law Firm with its team of tax lawyers in Vietnam can support your business:

• Comprehensive assessment of your business’s current VAT compliance status
• Advice on accurate application of VAT rates for specific products/services
• Guidance on VAT refund procedures and new requirements
• Support during tax audits and resolution of disputes with tax authorities
• Regular updates on new interpretations and guidance from tax authorities
• Contact us today to schedule a free 30-minute consultation on VAT compliance issues under Decree 181/2025.
• Be proactive in tax compliance to protect your business from unnecessary legal and financial risks.

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