Missing a compliance deadline in Vietnam can mean late-filing penalties, automatic audits, and delays in VAT refunds or profit repatriation. FDI companies typically have over 30 statutory filing deadlines spread across the calendar year. This guide consolidates the most important ones into a single reference so your finance and HR teams never miss a key date.
January
- 30 January: Business License Tax (Lệ Phí Môn Bài) — pay annual fee (VND 1–3 million per entity/branch)
- 20 January: December VAT declaration (monthly filers)
- Last day of January: Q4 VAT declaration (quarterly filers)
February
- 20 February: January VAT declaration (monthly filers)
- 20 February: January PIT withholding declaration (monthly filers)
March
- 20 March: February VAT declaration (monthly filers)
- 31 March: Annual Corporate Income Tax (CIT) finalisation — file Form 03/TNDN and pay any outstanding CIT balance for the prior year
- 31 March: Annual Personal Income Tax (PIT) finalisation — file Form 02/QTT-TNCN for employees with taxable income (if employer finalises on behalf of employees)
- 31 March: Transfer Pricing documentation — submit Form 01/PT (related-party disclosure) with the CIT finalisation return
- 31 March: Financial Statements — submit audited or management accounts to the local tax authority and licensing authority (DPI/DIZA) for most FDI companies
April
- 30 April: Q1 CIT provisional payment — pay 20% of estimated annual CIT (or based on prior-year actuals if using the instalment method)
- Last day of April: Q1 VAT declaration (quarterly filers)
- 30 April: Financial Statements — extended deadline for some company types with fiscal year ending 31 December
May
- 20 May: April VAT declaration (monthly filers)
June
- 20 June: May VAT declaration (monthly filers)
- 20 June: May PIT withholding return (monthly filers)
July
- 30 July: Q2 CIT provisional payment
- Last day of July: Q2 VAT declaration (quarterly filers)
October
- 30 October: Q3 CIT provisional payment
- Last day of October: Q3 VAT declaration (quarterly filers)
December
- 31 December: Q4 CIT provisional payment — the cumulative total of Q1–Q4 provisional payments must represent at least 80% of the final annual CIT liability to avoid a late payment surcharge
Monthly Recurring Deadlines (Year-Round)
| Obligation | Deadline | Applies To |
|---|---|---|
| VAT declaration and payment | 20th of following month | Monthly VAT filers (revenue > VND 50 billion) |
| PIT withholding declaration | 20th of following month | Monthly PIT filers |
| Social insurance contributions (BHXH) | Last business day of each month | All employers with enrolled employees |
| E-invoice data transmission | 7th of following month (for monthly summary) | Non-authenticated e-invoice users |
Quarterly Recurring Deadlines
| Obligation | Deadline |
|---|---|
| VAT declaration and payment (quarterly filers) | Last day of month following quarter end |
| PIT withholding declaration (quarterly filers) | Last day of month following quarter end |
| CIT provisional payment | 30th of month following quarter end |
Ad Hoc Compliance Obligations
- Foreign Contractor Tax (FCT): Withheld by the Vietnamese paying party within 10 days of payment to a foreign contractor
- Import/Export duty declarations: At the time of customs clearance
- Work permit applications: At least 30 days before the foreign employee’s start date
- Business license tax for new branches: By the end of the month the branch is established
- Capital contribution: Must be completed within 90 days of ERC issuance for LLCs
Key Year-End Actions (Before 31 December)
- Review provisional CIT payments — ensure 80% minimum coverage to avoid surcharges
- Complete physical inventory count and reconcile with accounting records
- Review accounts receivable ageing and assess bad debt provisions
- Confirm all e-invoices are properly issued and transmitted
- Verify social insurance records are up to date for all employees
- Review related-party transactions and transfer pricing documentation for completeness
How TrustlineAX Can Help
TrustlineAX’s compliance calendar service ensures your FDI company never misses a statutory deadline. We send advance reminders, prepare all declarations, manage filings on your behalf, and maintain a complete compliance record — so you can focus on running the business.