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Changes to domestic VAT ​and VAT withholding tax rules​

04 July, 2025

On 1 July, the Government and Ministry of Finance released Decree 181/2025 and Circular 69/2025, which set out guidance on various articles in the new VAT law which came into effect 1 July.​

As well as detailing various provisions of the new VAT law, changes are made to the VAT component of the Foreign Contractor Tax regime.

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Giang Bao Chau

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

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Nguyen Huong Giang

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 24 3946 2246

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