Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules
Published: October 2025Vietnam is fast-tracking major tax reforms to align with global standards and adapt to rapid market shifts. Key changes in 2025 include a new Corporate Income Tax (CIT) Law, amended Value Added Tax (VAT) regulations, and updated invoicing rules – each reshaping the country’s compliance landscape. Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules provides practical guidance for CFOs, tax leaders, and foreign investors navigating these reforms.
Welcome to the October 2025 issue of Vietnam Briefing Magazine, “Vietnam’s Evolving Tax Regime: Compliance with New CIT, VAT, and Invoicing Rules,” where we break down the sweeping changes reshaping Vietnam’s tax landscape. With the rollout of the new Corporate Income Tax (CIT) Law, amendments to the Value Added Tax (VAT) regime, and updated invoicing rules, businesses operating in Vietnam must adapt to a more complex yet globally aligned compliance environment.
In Chapter 1, we analyze Vietnam’s 2025 CIT Law, which introduces new tax brackets, expanded preferential rates, and updated incentive schemes designed to channel investment into priority sectors while tightening compliance in others. Chapter 2 examines the country’s amended VAT framework, while explaining the government’s extended VAT reduction policies and their implications for exporters, digital service providers, and domestic enterprises.
Meanwhile, Chapter 3 outlines the evolution of invoice compliance in Vietnam, especially new requirements affecting foreign e-commerce suppliers. These updates aim to strengthen transparency, reduce fraud, and streamline tax administration in a digital-first economy.
Designed for CFOs, tax professionals, and foreign investors, this issue provides a practical roadmap to ensure compliance, optimize tax planning, and anticipate the regulatory challenges of doing business in Vietnam. For business inquiries, please contact us at Vietnam@dezshira.com.