Vietnam VAT Guide for Nonresident SaaS and E-commerce
A practical guide for US SaaS and e-commerce companies selling into Vietnam. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.
Zero. All foreign suppliers of B2C digital services to Vietnamese consumers must register and remit VAT and Corporate Income Tax (CIT).
Filing frequency
Monthly or Quarterly
Do I need to register for VAT in Vietnam?
Vietnam taxes foreign digital service providers under the Foreign Supplier Tax (FST) regime, set up by Decree 91/2022 and updated in 2024. There is no threshold: registration is required from the first sale to a Vietnamese consumer. Foreign suppliers owe both 10% VAT and 5% Corporate Income Tax (CIT) on the gross supply value.
B2C digital services (SaaS, streaming, online ads, online media): register through the GDT's foreign-supplier portal from the first Vietnamese B2C sale. VAT is 10% and CIT is 5%, both on gross.
B2B digital services to a Vietnamese-registered taxpayer: the buyer withholds and remits VAT and CIT under the contractor-tax mechanism if you have not registered FST. With FST registration, you handle both directly.
Goods sales: not in FST. Standard import duties and VAT apply at the border.
No fiscal representative required. FST is digital-only; the GDT's portal supports English-language registration.
How to register
FST registration runs through the GDT's etaxvn portal. The portal is English-language and was launched specifically for cross-border digital service providers.
What you'll need: US tax ID (EIN), business legal name, expected Vietnamese turnover, bank account details (any currency), description of digital services.
Typical timeline: Roughly 20 working days from a complete application to GDT approval and FST registration number issuance.
Cost: Registration is free. No fiscal representative is mandatory, though many sellers retain a Vietnamese accounting partner for VND-denominated filings. Plan for VND 50M to VND 200M per year if you do.
Filing and deadlines
FST returns are filed quarterly through etaxvn, due by the last day of the first month following each quarter end. There is no OSS overlap.
Local Vietnam filing frequency: Monthly or Quarterly.
Return due: 20th of following month.
Payment due: Same as return.
E-invoicing status in Vietnam
Status
Mandatory
Format
XML via General Department of Taxation (GDT)
Model
Pre-clearance (with or without tax-code verification)
Scope
B2G + B2B + B2C
Go-live
2022-07-01
All businesses must issue e-invoices via GDT; cash-register e-invoices with tax-code verification required for certain retail sectors from 2022.
Common mistakes US SaaS makes in Vietnam
Forgetting the 5% CIT. FST is two taxes (10% VAT and 5% CIT) layered on the same gross. Many sellers budget for 10% and miss the additional 5% CIT obligation.
Waiting for a threshold that does not exist. FST applies from the first Vietnamese consumer sale, not after a turnover threshold.
Letting buyers withhold under the contractor-tax mechanism after you have FST registered. Once registered, you remit directly. Double-collection causes refund disputes.
Filing in USD. Returns must be in VND. Sellers without a Vietnamese accountant routinely under-report due to FX timing.
Trusting Stripe / VNPay to handle FST. Payment processors collect VND but do not register. FST registration and GDT filings remain your obligation.
Not sure if you've crossed the Vietnam threshold?
Run a free exposure check across Vietnam and the major APAC and EU jurisdictions. Upload a CSV or sync Stripe; we'll show every country where you're already over the line.
The standard VAT rate in Vietnam is 10%, 8%. Reduced rates apply at 5%, 0%.
Do US SaaS companies need to register for Vietnamese VAT?
Yes, from the first sale to a Vietnamese consumer. Vietnam's FST regime has no threshold. Foreign suppliers owe both 10% VAT and 5% CIT on gross supply value.
What is the Vietnamese FST registration threshold for nonresident sellers?
Zero. All foreign providers of B2C digital services to Vietnamese consumers must register from their first sale, with no de minimis.
How often do I file VAT returns for Vietnam sales?
FST returns are filed quarterly through etaxvn. The data sources show the local Vietnamese filing frequency as: Monthly or Quarterly.
Is e-invoicing mandatory in Vietnam?
E-invoicing status in Vietnam: Mandatory. Format: XML via General Department of Taxation (GDT).
Can I use the EU One Stop Shop (OSS) for Vietnamese VAT?
No. Vietnam is not part of any EU scheme. Vietnamese VAT and CIT are filed under FST directly with the GDT through etaxvn.