Tax, FDI, HR and legal updates — practical perspectives from the TrustlineAX team for businesses operating in Vietnam.
01
From 1 July 2026 Vietnam replaces its entire e-invoice framework under Law 108/2025, Decree 254/2026 and Circular 91/2026. Trustlineax covers who uses which invoice type, timing rules, the new deposit treatment, "sold to consumer" invoices and an FDI action checklist.
02
Vietnam’s biggest VAT change for 2026 is not the rate but the credit conditions and declaration mechanics: the VND 5 million non-cash payment threshold, no year-end reapportionment, a 5-year amendment window and indicators [37]/[38]. Trustlineax explains what FDI companies must do.
03
One of the first and most consequential decisions a foreign investor makes when entering Vietnam is the choice of legal structure. The…
