Emerhub keeps your Vietnamese company compliant: VAT and tax filings, e-invoicing, bookkeeping to Vietnamese standards, and the annual audit, all handled by a local team in Ho Chi Minh City. Clean, audit-ready books and on-time filings, without building a finance department.
Vietnamese tax is electronic, document-driven, and audited closely. Your accounting records, e-invoices, and tax filings all have to line up, because tax audits are common and look at the paper trail.
Running Vietnamese accounting yourself means VAT returns (monthly or quarterly), personal income tax withholding, provisional corporate tax, and foreign contractor tax on payments abroad, all issued through mandatory e-invoices and kept in Vietnamese.
Every foreign-invested company must also have its accounts audited each year, and tax inspectors examine the documents closely. Gaps in the paper trail are where assessments and penalties come from.
A Ho Chi Minh City accounting team handles your VAT, tax, and contractor filings, runs your e-invoicing, and keeps your books to Vietnamese Accounting Standards (VAS) so they reconcile to your management accounts.
You get clean, audit-ready books and an annual audit coordinated end to end, without hiring in Vietnam, and someone to handle the tax inspectors if they call.
From e-invoicing and bookkeeping to the annual audit and tax finalization, handled by a local team that knows what the inspectors look for.
VAT returns (monthly or quarterly), personal income tax withholding, and the provisional corporate tax payments, filed on the tax e-portal by the deadlines.
We maintain your books to Vietnamese Accounting Standards (VAS) in Vietnamese, kept current, reconciled, and ready for inspection.
Mandatory e-invoices issued, registered, and reported correctly, so your output records match what the tax authority sees.
The withholding and reporting on payments to overseas suppliers, calculated and filed so cross-border invoices stay compliant.
The statutory audit coordinated with a licensed Vietnamese firm, plus the annual CIT and PIT finalization within the deadline.
Guidance on structure and deductions, and support through a tax inspection, including the document requests inspectors make.
Onboarding takes a couple of weeks. After that, your filings run on a fixed monthly or quarterly rhythm, with an annual audit and finalization.
Most clients fall into one of these patterns. If yours matches, the service is built for your situation.
Full compliance for a foreign-owned LLC or JSC, from the monthly filings through to the mandatory annual audit.
Outsourced finance for smaller companies that don't need, or can't yet justify, a full in-house accounting team.
Companies making frequent payments abroad, where foreign contractor tax has to be calculated and withheld correctly.
Companies moving from a previous provider who want a clean handover and a reliable filing rhythm.
Representative offices and branches, which carry their own reporting and payroll obligations even without local revenue.
Companies with a backlog or facing a tax inspection who need their records reconstructed and a return to good standing.
Vietnamese companies file VAT and tax through the year, withhold on cross-border payments, and finalize after an annual audit. Here's the full year at a glance.
| Obligation | Files with | Frequency | Deadline |
|---|---|---|---|
| VAT returnMonthly for larger companies, quarterly for smaller. | Tax Office | Monthly / Qtrly | 20th of next monthor last day, if quarterly |
| Personal income taxWithheld on employee salaries. | Tax Office | Monthly / Qtrly | 20th of next monthor last day, if quarterly |
| Foreign contractor taxOn payments to overseas suppliers. | Tax Office | Per payment | 10 days after payment |
| Provisional corporate taxEstimated CIT paid in advance. | Tax Office | Quarterly | 30 days after quarter |
| Audit & finalizationAudited accounts and CIT/PIT finalization. | Tax Office | Annual | 90 days after year-end |
What companies ask most often before handing over their books in Vietnam.
VAT and tax filings, bookkeeping to Vietnamese standards, e-invoicing, foreign contractor tax, the annual audit coordination, and the year-end finalization, plus tax advisory. We can run your entire Vietnamese finance function, or just the parts you need. The scope and monthly fee are set during onboarding, once we've seen your transaction volume and structure.
If your company is foreign-invested, yes. Foreign-invested enterprises in Vietnam must have their annual financial statements audited by a licensed independent audit firm before the year-end finalization. We keep your books to audit-ready standard throughout the year and coordinate the audit, so finalization is straightforward rather than a scramble.
Foreign contractor tax (FCT) applies when your Vietnamese company pays an overseas supplier for services, or for goods supplied with services, in Vietnam. It bundles a VAT and a corporate tax element, and the Vietnamese payer is responsible for withholding and remitting it. It catches a lot of foreign companies by surprise, so we calculate and file it on every qualifying payment.
Yes. E-invoices have been mandatory in Vietnam since 2022, and every sales invoice must be issued and registered electronically with the tax authority. We set up and run your e-invoicing so your output records always match what the tax office sees, which is exactly what gets checked in an inspection.
Either monthly or quarterly, depending on revenue. Companies above the turnover threshold file monthly, by the 20th of the following month; smaller companies file quarterly, by the last day of the following month. VAT is currently 8% for most goods and services, reduced from 10% through the end of 2026. We confirm your filing frequency and handle the returns.
The standard corporate income tax rate is 20%. Preferential rates, as low as 10% for up to 15 years, apply to qualifying sectors such as high-tech, software, and certain large-scale projects. Companies make provisional payments through the year and settle the balance at finalization. We confirm what applies to your business and build it into your filings.
Tell us about your company, where it is in its filing cycle, and what you need handled. We'll confirm the scope, the timeline, and a monthly fee.