Overview of Vietnam VAT Supported in Kintsugi

Kintsugi supports Value Added Tax (VAT) compliance for businesses selling into Vietnam, including both resident businesses with a physical presence and non-resident foreign suppliers offering digital services, SaaS, or ecommerce products to Vietnamese customers.

What is Vietnam VAT?

VAT in Vietnam (locally called Thuế Giá Trị Gia Tăng, or GTGT) is a national-level consumption tax. There are no provincial or city-level VAT obligations. VAT is administered by the General Department of Taxation (GDT) under the Ministry of Finance.

What Kintsugi Supports for Vietnam

Kintsugi currently supports the following for Vietnam:

• Nexus monitoring (physical, economic, and collected tax nexus)

• New VAT registration submissions

• Importing existing Vietnam VAT registrations

• Tax calculation for B2B SaaS and B2C SaaS product categories

• VAT return filings

Current VAT Rate

The standard VAT rate in Vietnam is 10%. However, a government-approved temporary reduction is in effect: software and SaaS products qualify for a reduced rate of 8% VAT from July 1, 2025 through December 31, 2026, provided the product is normally 10%-rated and does not fall under excluded categories (such as telecommunications or excise-subject goods).

Both B2B and B2C SaaS sales are taxed at 8% during this period.

Tax ID Format

Vietnam uses a tax code (Mã Số Thuế) with two formats:

• 10-digit code — issued to legal entities

• 13-digit code — issued to branches or dependent units of a main entity (formatted as XXXXXXXXXX-XXX)

Non-resident businesses registered under the Simplified Non-Resident Scheme receive the same 10- or 13-digit code format as resident entities.

Region

Vietnam is part of the Asia-Pacific (APAC) region in Kintsugi.

Note: Kintsugi currently supports B2B SaaS and B2C SaaS product categories for Vietnam. Support for additional product categories is on the roadmap.

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