Vietnam compliance, handled
A foreign-invested enterprise in Vietnam files VAT, PIT, social insurance, provisional CIT, and at year-end the CIT and PIT finalizations with audited financial statements. We run the full compliance cycle for you, on time, every month.
What Vietnam compliance covers
A foreign-invested enterprise (FIE) in Vietnam carries the same compliance load as any local company, with a few extras: an annual independent audit, transfer pricing documentation, and statistical reporting. The calendar varies with revenue — companies under VND 50 billion file VAT and PIT quarterly; larger ones file monthly — but every FIE pays provisional corporate income tax each quarter and finalizes the year within 90 days of year-end.
Missing a deadline triggers late-payment interest and an administrative fine. Persistent slips can put your tax-good-standing status at risk, and a few of the filings (annual financial statements, the business license tax) are checked when you renew your investment certificate or open a new account. Running the calendar yourself is doable; doing it reliably across every period is what the team handles.
Vietnam compliance calendar
Every recurring tax and reporting deadline a foreign-invested enterprise faces in a year, on one calendar. Set your company's profile and the calendar shows only the obligations that apply to you.
Never track these deadlines yourself
We run the full compliance cycle for foreign-invested enterprises: monthly or quarterly VAT and PIT, provisional CIT, social insurance, the business license tax, and the annual CIT and PIT finalizations with audited financial statements, all filed on time. You get a clean compliance record without the calendar.
About these dates
Recurring deadlines for a calendar-year foreign-invested enterprise in 2026, filed through the eTax portal. Monthly filers submit VAT and PIT by the 20th of the following month; quarterly filers submit VAT and PIT, and pay provisional CIT, by the last day of the first month of the next quarter. Because of the public holidays around 30 April and 1 May, the Q1 deadline shifts to early May. Social insurance contributions are due monthly. The business license tax is paid by 30 January. The annual CIT and PIT finalizations and audited financial statements are due within 90 days of year-end, so 31 March; individuals who self-file have until around 30 April, which shifts into early May in 2026. Vietnam has no turnover threshold for VAT registration in the usual sense, since enterprises register for VAT at incorporation. Foreign Contractor Tax, transfer pricing documentation, and investment and statistical reports are not shown here. Dates that fall on weekends or holidays move to the next working day, which this calendar approximates only for the well-known Q1 shift. Confirm against the General Department of Taxation before relying on any date.
What our Ho Chi Minh City team handles
Every filing on the calendar, run end to end. You see one monthly summary and approve.
Monthly and quarterly filings
VAT, PIT withholding, and provisional CIT prepared, reviewed, and filed on time through the eTax portal.
Payroll and social insurance
Monthly payroll run, employee PIT withheld, and social, health, and unemployment insurance contributions paid by the end of each month.
Annual finalization and audit
Year-end CIT and PIT finalizations within 90 days, plus the audited financial statements every FIE must submit.
Risk monitoring
We flag the items the calendar does not show — Foreign Contractor Tax, transfer pricing documentation, investment and statistical reports — so they do not slip.
How compliance slips in Vietnam
The most common slips are not exotic. A late VAT filing triggers a fixed administrative fine plus 0.03% per day late-payment interest on the unpaid amount. Missing the annual financial statements deadline (31 March for a calendar-year FIE) draws a larger fine and can flag your file at the Department of Finance. The annual PIT finalization slips most often where the company assumed an employee was self-finalizing — both employer and employee finalizations exist, and they are not interchangeable.
Foreign Contractor Tax is the silent risk: it applies to payments your Vietnamese company makes to overseas service providers for work consumed in Vietnam, with rates depending on the activity. It is not on the recurring calendar because it is event-driven, and many FIEs do not realize it applies until an audit. We track it on a contract-by-contract basis.
Vietnam compliance questions
What foreign founders ask about running the year in Vietnam.
Does my company file VAT and PIT monthly or quarterly?
Most foreign-invested enterprises start on quarterly filing because their revenue is below VND 50 billion. Once revenue crosses that threshold, you move to monthly filing for the following calendar year, and the change is communicated to the tax authority.
Are the annual financial statements mandatory for foreign-invested enterprises?
Yes. Every FIE must submit audited annual financial statements within 90 days of year-end (31 March for calendar-year companies), regardless of size. The audit must be performed by an independent licensed auditor; we manage that end to end.
What is provisional CIT and why is it on the calendar?
Provisional CIT is a quarterly prepayment based on your projected taxable profit. No quarterly CIT return is filed, but the prepayment is due by the last day of the first month of the next quarter. The annual finalization (Form 03/TNDN) reconciles the full year and pays any balance.
What is Foreign Contractor Tax?
Foreign Contractor Tax (FCT) is the withholding tax that applies when your Vietnamese company pays an overseas service provider for work consumed in Vietnam. Rates depend on the activity, and the obligation falls on the Vietnamese payer. It is event-driven, so it is not on this recurring calendar, but it is a common audit finding and we track it case by case.
What happens if I miss a deadline?
A fixed administrative fine applies for the late filing itself, plus 0.03% per day late-payment interest on any unpaid amount. Persistent or larger slips can affect your tax-good-standing status, which the authorities check when renewing your investment certificate.
Can a dormant company skip compliance?
No. Even a dormant company must register for tax, pay the annual business license tax, and file annual returns. The monthly and quarterly cycles pause once there is no revenue and no employees, but the year-end filings remain.
Talk to our Vietnam team
Tell us your filing frequency, employee count, and any contracts with overseas providers. Our Ho Chi Minh City team will scope the compliance work, take over the calendar, and run it end to end.
Sài Gòn, Hồ Chí Minh, Vietnam