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Vietnam VAT payment deadline extension for coronavirus

  • Nov 9, 2020 | Richard Asquith

9 Nov - Apr, May and June VAT returns, plus Q1 and Q2 VAT payments may be delayed for up to five months. Filings are generally due by the 20th of the month following the reporting period.

10 April update - has approved a 5-month delay of VAT payments from various businesses. Details below. The implementation date of compulsory e-invoices has been postponed from 1 November 2020 to 1 July 2022.

Update, 30 March: for non-incorporated businesses, VAT deadlines have been extended to 15 December 2020. But this may be limited to affected businesses.

Vietnam has proposed a raft of tax measures to help businesses dealing with the COVID-19 crisis. So far, this is limited to a range of vital and hard-hit industries, including: food production; agriculture; hotel and accommodation; small businesses; and rail transport.

Monthly Value Added Tax payments for businesses for March, April, May and June have been delayed by five months. The same for Q1 and Q2 quarterly taxpayers.  However, returns must still be filed on time.

Non-incorporated VAT payers will have their payment deadlines extended unti 15 December 2020. Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.