Vietnam: ERP localization
Region: Asia-Pacific · Key facts · VAT · Partners · Local ERPs
Key facts
| Fact | Value | Status / source |
|---|---|---|
| Currency | Dong (VND) | verified [1] checked 2026-10-17 |
| VAT / GST | VAT – 10% standard, 5% reduced, 0%; temporary two-point reduction for many goods and services from 1 Jul 2025 to 31 Dec 2026 | verified (secondary source) [1] checked 2026-10-17 |
| E-invoicing | E-invoices connected to the tax authority; under Decree 70 business households with annual revenue above VND 1 billion must use e-invoices generated from cash registers | verified [1] checked 2026-10-17 |
| Statutory accounts / chart of accounts | Enterprise accounting regime under Circular 99/2025/TT-BTC, effective 1 Jan 2026 (replaces Circular 200/2014) | verified [1] checked 2026-10-17 |
| Fiscal year | Not yet researched | unverified |
| Payroll localization | Not in Odoo's payroll localization list (other ERPs not yet checked) | verified [1] checked 2026-10-17 |
| Employer registration / social insurance | Foreign employees with labour contracts of 12 months or more are covered by compulsory social insurance from 1 Jul 2025 | verified [1] checked 2026-10-17 |
| Language requirements | Not yet researched | unverified |
| Tax authority | https://www.gdt.gov.vn/ | unverified [1] |
| Business Central localization | Localized by partners (apps on Microsoft Marketplace / AppSource, W1 base) | verified [1] checked 2026-10-17 |
| Odoo fiscal localization | Fiscal localization package listed | verified [1] checked 2026-10-17 |
| NetSuite country help | No country help topic listed by Oracle (may still be covered by region-specific SuiteApps or partners) | verified [1] checked 2026-10-17 |
Facts are summarised from official or vendor sources; "unverified" means no source was confirmed yet. Not tax or legal advice.
VAT / GST facts
| Fact | Value | Verification / source |
|---|---|---|
| VAT name | VAT | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT standard rate | 10% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT reduced rates | 5% | secondary taxsummaries.pwc.com checked 2026-10-17 |
| VAT registration threshold | Not stated in the sources checked | — |
| VAT filing frequency | Not stated in the sources checked | — |
| VAT non-resident / reverse charge | Not stated in the sources checked | — |
Summarised in our own words. official = confirmed on a government or EU Commission page; secondary = taken from a published country VAT guide and not yet confirmed officially. Thresholds and filing rules change; always confirm with the tax authority. Not tax advice.
E-invoicing
| Status | In force Operational; Decree 254/2026 and Circular 91/2026 supersede a 2025-only implementation baseline |
|---|---|
| Model | Electronic invoices with tax codes or data transmission; retail cash-register routes |
| Key dates |
|
| Evidence | Direct current government legal record and official explanation · checked 2026-10-17 · [1] [2] [3] |
Scope and timing
Vietnam has an operating electronic-invoice regime, but a current implementation must go beyond Decree 70/2025. The government records Decree 254/2026/ND-CP, issued 30 June 2026 and effective 1 July 2026, covering electronic invoices and electronic documents under the new tax-administration law. Current official decree record
The published text requires sellers to issue electronic invoices for relevant goods and services, subject to specified exceptions, and requires registration before use. Treat B2B, consumer, government-buyer and cross-border cases through the actual current rules rather than an assumed universal customer-network obligation. Government publication of Decree 254/2026
Invoice lifecycle and data
The government's change explanation links the new decree with Circular 91/2026 and identifies changes to invoice and document management. Older guidance may remain useful history but does not alone establish today's production process. Official explanation of new provisions
For each taxpayer, record registration approval, invoice class, signing arrangements, required buyer identifiers, issue time and tax-system outcome. Distinguish tax-coded or transmitted fiscal data from the human-readable document sent to the customer. Do not assume a consumer must hold the same receiving capability as a business customer.
Corrections should retain original invoice identity and follow the current supported adjustment or replacement process. Record what changed, who approved it and whether recipient interaction is required. A rejected technical request and a disputed commercial supply are separate cases.
ERP implications
Create a migration checklist from the existing configuration to the July 2026 legal baseline. Confirm which technical rules, sector exceptions and transitional provisions apply before replacing invoice templates or activating aggregation.
Test business and consumer invoices, a government purchase reference, an export transaction and correction of a previously issued document. Use actual sector data, such as operational descriptions or transport information, where required by the approved mapping. An integration cannot reconstruct omitted business facts reliably after posting.
Keep the authority document identity, source invoice and transmission history together. Reconcile posted sales with successful fiscal outcomes and explain timing differences. Assign tax ownership of legal classification and the integration owner responsibility for signing, delivery and recovery.
Sources and evidence limits
All three government pages were directly read on 17 October 2026. Some full legal content is presented through attachments or images; this copy does not claim an exhaustive article-by-article technical interpretation. The current decree and implementing circular are confirmed, while detailed schema and transition acceptance remain deployment gates. A 2026 consultation draft is not substituted for the subsequently published rules.
Limitations: Complete technical transition, sector exceptions and delegated implementing rules require deployment review; 2025-only summaries are outdated.
ERP cells for Vietnam: e-invoicing matrix · status scale explained on E-invoicing. Not tax or legal advice.
Localization partners & apps
No source-checked partner or app recorded yet.
Local ERPs & accounting systems
No local system recorded yet.
Localisation via local partner
| ERP | Flag | Note | Source |
|---|---|---|---|
| Business Central | local partner | No Microsoft localization; Microsoft documents that partners localize Business Central here with apps on Microsoft Marketplace (W1 base). | verified [1] checked 2026-10-16 |
| NetSuite | limited native / partner | Oracle lists no country-specific NetSuite help topics; localisation usually through partner SuiteApps or add-ons (region-specific SuiteApps may still apply). | verified [1] checked 2026-10-16 |
| SAP S/4HANA Cloud | local partner / add-on | No SAP-delivered country version listed; usually localised through a partner add-on. (SAP list of S/4HANA Cloud public edition country versions, v02_2024.) | verified [1] checked 2026-10-16 |
Flags are derived from vendor country lists only (Microsoft Business Central availability table, Odoo fiscal localizations, Oracle NetSuite country help, SAP S/4HANA Cloud country versions). SAP S/4HANA Cloud flags use the SAP country-version list (v02_2024). Sage Intacct, Workday, Unit4 and IFS are not flagged yet.
VAT & tax reporting
No requirement recorded yet for this country – unverified.
All countries: VAT & tax reporting
SAF-T
No requirement recorded yet for this country – unverified.
ERP-by-ERP e-invoicing cells for this country are listed, mostly as not reviewed yet, in the e-invoicing matrix.
Glossary
Terms for Vietnam: MOF · QH15, Vietnamese citation suffix · TT-BTC, Vietnamese citation suffix. See the glossary for ERP, tax, e-invoicing and accounting terms (SAF-T, Peppol, CTC, IFRS and more).
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