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From January 1, 2026, what is the revenue for household businesses đá bóng trực tiếp individual businesses to pay VAT in Vietnam?
Based on Clause 25, Article 5 of theLaw on Value Added Tax 2024(effective from July 1, 2025) which stipulates the subjects exempt from VAT as follows:
Subjects exempt from VAT
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- Export products which are natural resources, minerals extracted that have not been processed into other products, đá bóng trực tiếp export products which are natural resources, minerals extracted đá bóng trực tiếp processed into other products according to the List prescribed by the Government of Vietnam consistent with the state's orientation on discouraging the export, limiting the export of raw natural resources, đá bóng trực tiếp minerals.
- Artificial products used to replace human body parts of patients, including products implanted permanently in the human body; crutches, wheelchairs, đá bóng trực tiếp other specialized equipment for people with disabilities.
25. Goods đá bóng trực tiếp services of households, individuals engaging in production đá bóng trực tiếp business activities with annual revenue up to 200 million VND; assets of non-business organizations or individuals not subject to VAT when sold; national reserve goods sold by the national reserve agency; fees, charges as prescribed by the law regarding fees đá bóng trực tiếp charges.
- Imported goods in the following cases:
a) Gifts for state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, units of the people's armed forces within the tax-free limit as prescribed by the foreign trade policy đá bóng trực tiếp customs regulations;
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Additionally, according to Article 18 of theLaw on Value Added Tax 2024stipulating the effective date as follows:
Effective Date
- This Law shall take effect from July 1, 2025, except as provided in Clause 2 of this Article.
2. The provision regarding the revenue level of household businesses, đá bóng trực tiếp individuals engaging in production đá bóng trực tiếp business activities subject to VAT exemption under Clause 25, Article 5 of this Law, đá bóng trực tiếp Article 17 of this Law shall be effective from January 1, 2026.
- Law on Value Added Tax No. 13/2008/QH12, which has been amended đá bóng trực tiếp supplemented by Law No. 31/2013/QH13, Law No. 71/2014/QH13, đá bóng trực tiếp Law No. 106/2016/QH13, shall cease to be effective from the date this Law takes effect.
Thus, according to the above stipulations, from January 1, 2026, household businesses đá bóng trực tiếp individual businesses with revenue above 200 million VND must pay VAT. In cases where household businesses đá bóng trực tiếp individual businesses have revenue of 200 million VND or less, they are not required to pay VAT.
From January 1, 2026, what is the revenue for household businesses đá bóng trực tiếp individual businesses to pay VAT in Vietnam?(Image from Internet)
What goods đá bóng trực tiếp services are subject to a 5% VAT rate in Vietnamaccording to the Law on Value Added Tax 2024?
According to Clause 2, Article 9 of theLaw on Value Added Tax 2024, goods đá bóng trực tiếp services subject to a 5% VAT rate include:
- Clean water for production đá bóng trực tiếp living activities, excluding bottled water, canned water, đá bóng trực tiếp other beverages;
- Fertilizers, ores for fertilizer production, plant protection products, đá bóng trực tiếp animal growth stimulants as prescribed by law;
- Land leveling, ditch dredging, đá bóng trực tiếp pond embanking services for agricultural production; cultivating, caring, đá bóng trực tiếp pest control for plants; preliminary processing đá bóng trực tiếp preservation of agricultural products;
- Products of planted trees, cultivated forests (excluding wood đá bóng trực tiếp bamboo shoots), livestock, aquaculture, đá bóng trực tiếp not yet processed into other products or only through normal preliminary processing, excluding products specified in Clause 1, Article 5 of Article 9 of theLaw on Value Added Tax 2024;
- Rubber latex in the form of crepe rubber, sheet rubber, latex concentrate, rubber threads; nets, cords, đá bóng trực tiếp yarns for knitting fishing nets;
- Products made from jute, sedge, bamboo, rattan, leaves, straw, coconut shells, coconut fiber, water hyacinth, đá bóng trực tiếp other handicrafts produced using agricultural by-products; carded đá bóng trực tiếp combed cotton; newsprint paper;
- Fisheries exploitation vessels at sea; specialized machinery đá bóng trực tiếp equipment for agricultural production as prescribed by the Government of Vietnam;
- Medical equipment as prescribed by legislation on the management of medical equipment; epidemic đá bóng trực tiếp disease prevention đá bóng trực tiếp treatment drugs; medicinal substances, đá bóng trực tiếp materials for the manufacture of epidemic đá bóng trực tiếp disease treatment drugs;
- Equipment for teaching đá bóng trực tiếp learning, including models, drawings, boards, chalk, rulers, đá bóng trực tiếp compasses;
- Traditional đá bóng trực tiếp folk-performing arts activities;
- Children's toys; all types of books, except those specified in Clause 15, Article 5 of theLaw on Value Added Tax 2024;
- Scientific đá bóng trực tiếp technological services as prescribed by the Law on Science đá bóng trực tiếp Technology;
- Selling, leasing, đá bóng trực tiếp leasing social housing as prescribed by the Housing Law.
What are the conditions to deduct input value-added tax in Vietnamfrom July 1, 2025?
Based on Clause 2, Article 14 of theLaw on Value Added Tax 2024effective from July 1, 2025, the conditions for deducting input VAT are:
- Having a VAT invoice for the purchase of goods đá bóng trực tiếp services or VAT payment voucher at the import stage or VAT payment voucher on behalf of the foreign side as prescribed in Clauses 3 đá bóng trực tiếp 4, Article 4 of theLaw on Value Added Tax 2024. The Minister of Finance shall regulate the VAT payment vouchers on behalf of the foreign side;
- Having non-cash payment documents for purchased goods đá bóng trực tiếp services, except certain specified cases under the regulations of the Government of Vietnam;
- For exported goods đá bóng trực tiếp services, in addition to the conditions specified at points a đá bóng trực tiếp b of this clause, it is also required to have: a contract signed with the foreign party about selling, processing goods, providing services; sales invoices, service provision invoices; non-cash payment documents; customs declarations for exported goods; packing lists, waybills, đá bóng trực tiếp insurance documents (if any). The Government of Vietnam shall stipulate conditions for deduction in the case of exporting goods through overseas e-commerce platforms đá bóng trực tiếp some other specific cases.
