What is Vietnamese Accounting Standards (VAS)?

Vietnamese Accounting Standards (VAS) are the official accounting rules issued by the Ministry of Finance that all enterprises registered in Vietnam must follow. VAS differs from IFRS in areas such as asset valuation, revenue recognition and lease accounting. Vietpard's accountants prepare your books under VAS and can also produce management accounts aligned with IFRS on request.

When must VAT and CIT declarations be filed in Vietnam?

VAT declarations are filed monthly (by the 20th of the following month) or quarterly (by the 30th of the following quarter) depending on prior-year revenue. Corporate Income Tax (CIT) provisional payments are made quarterly; the annual CIT finalisation is due by the last day of the 3rd month after fiscal year-end. Vietpard tracks all deadlines and files on your behalf.

Does Vietpard handle e-invoicing (hóa đơn điện tử)?

Yes. Vietnam mandates e-invoicing for most businesses. Vietpard sets up your e-invoicing software, registers the invoice portal with the Tax Authority, and trains your team on issuing compliant e-invoices.

Can Vietpard represent my company during a tax inspection?

Yes. Vietpard can attend tax authority inspections on behalf of your company, prepare the documentation requested, respond to auditor queries, and negotiate where appropriate. Having an experienced team present significantly reduces the risk of unexpected adjustments or penalties.

Accounting & Tax — Kế toán & Thuế

Bookkeeping, Tax & Accounting in Vietnam

Outsource your back office to an experienced bilingual team. We keep your books clean, your tax filings on time, and your company in good standing with the Vietnamese tax authority — so you can focus on running the business.

WhatsApp / Zalo View Services

Monthly Filing Calendar

VAT Declaration

By 20th of following month

PIT Withholding

Monthly or quarterly

CIT Provisional Payment

Quarterly

Annual CIT Finalisation

By end of 3rd month after fiscal year-end

What We Cover

From monthly bookkeeping to annual financial statements and tax audit representation.

Monthly Bookkeeping

We record all income and expenditure per Vietnamese Accounting Standards (VAS), reconcile bank statements, and maintain your general ledger — ready for tax filing each month.

VAT & CIT Declarations

Monthly or quarterly VAT filings and quarterly CIT provisional payments, plus annual CIT finalisation. We handle e-filing directly with the tax authority portal.

PIT Withholding & Payroll

Monthly payroll calculation, Personal Income Tax withholding, payslip generation, and annual PIT finalisation (quyết toán thuế TNCN) for all employees including expatriates.

Social & Health Insurance

Monthly social insurance (BHXH), health insurance (BHYT) and unemployment insurance (BHTN) declarations and payments for Vietnamese and eligible foreign employees.

Year-End Financial Statements

Annual Balance Sheet, Income Statement and Cash Flow Statement prepared per VAS. We also coordinate with licensed auditors if your company meets the audit threshold.

Tax Audit Representation

We represent your company during tax authority inspections: preparing documentation, attending meetings, responding to auditor queries, and negotiating where appropriate.

E-Invoicing (Hóa đơn điện tử)

Vietnam mandates e-invoicing for virtually all businesses. We set up your e-invoicing software, register the invoice portal with the Tax Authority, and train your team on issuing compliant e-invoices.

Frequently Asked Questions

VAS are the official accounting rules issued by the Ministry of Finance that all Vietnamese-registered companies must follow. They differ from IFRS in areas such as asset valuation and revenue recognition. Vietpard prepares your books under VAS and can also produce IFRS-aligned management accounts on request.

VAT declarations: monthly by the 20th, or quarterly by the 30th (if prior-year revenue is under VND 50 billion). CIT provisional payments: quarterly. Annual CIT finalisation: by end of the 3rd month after fiscal year-end. Vietpard tracks all deadlines and files on your behalf.

Yes. We set up your e-invoicing software, register the invoice portal with the Tax Authority, configure your invoice templates, and train your team on issuing compliant e-invoices (hóa đơn điện tử) as required by Vietnamese law.

Yes. We attend tax inspections on your behalf, prepare the documentation requested by auditors, respond to queries, and negotiate where appropriate. Having our experienced team present significantly reduces the risk of unexpected adjustments or penalties.