Vietnam: What 04 types of goods trực tiếp bóng đá việt nam hôm nay services does a 10% VAT rate apply from July 1, 2025?

From July 1, 2025, what are regulations ongoods trực tiếp bóng đá việt nam hôm nay services subject to the 5% VAT rate in Vietnam?

Based on Clause 2, Article 9 of theValue Added Tax Law 2024(effective from July 1, 2025), goods trực tiếp bóng đá việt nam hôm nay services subject to a 5% VAT rate are regulated as follows:

- Clean water used for production trực tiếp bóng đá việt nam hôm nay daily living, excluding bottled, canned drinks, trực tiếp bóng đá việt nam hôm nay other types of beverages;

- Fertilizers, ores for fertilizer production, pesticides, trực tiếp bóng đá việt nam hôm nay animal growth stimulants as prescribed by law;

- Services including channel dredging, excavation, ponds serving agricultural production; care trực tiếp bóng đá việt nam hôm nay disease prevention for plants; preliminary processing, preservation of agricultural products;

- Products from crops, planted forests (excluding timber, bamboo shoots), livestock, aquaculture, fishing not yet processed into other products or only through ordinary preliminary processing, except for products specified in Clause 1, Article 5 of theValue Added Tax Law 2024;

- Rubber latex in the form of crude latex, sheet latex, chunk latex, crumb latex; nets, fishing ropes, trực tiếp bóng đá việt nam hôm nay strings;

- Products made from jute, rush, bamboo, rattan, leaves, straw, coir, coconut shell, water hyacinth, trực tiếp bóng đá việt nam hôm nay other handicraft products produced from agricultural by-products; carded cotton fiber; newsprint;

- Vessels for fishing in marine areas; machinery trực tiếp bóng đá việt nam hôm nay specialized equipment serving agricultural production according to regulations of the Government of Vietnam;

- Medical equipment as prescribed by law on medical equipment management; preventive trực tiếp bóng đá việt nam hôm nay curative drugs; pharmaceutical substances trực tiếp bóng đá việt nam hôm nay materials for producing preventive trực tiếp bóng đá việt nam hôm nay curative drugs;

- Equipment for teaching trực tiếp bóng đá việt nam hôm nay learning, including models, paintings, boards, chalk, rulers, compasses;

- Traditional trực tiếp bóng đá việt nam hôm nay folk performing arts activities;

- Children's toys; books of various kinds, except those specified in Clause 15, Article 5 of theValue Added Tax Law 2024;

- Scientific trực tiếp bóng đá việt nam hôm nay technological services as prescribed by the Law on Science trực tiếp bóng đá việt nam hôm nay Technology;

- Sale, lease, hire purchase of social housing as prescribed by theHousing Law 2023.

Vietnam: What 04 types of goods trực tiếp bóng đá việt nam hôm nay services doesa 10% VAT rateapply from July 1, 2025?

Pursuant to Clause 2, Article 9 of theValue Added Tax Law 2024(effective from July 1, 2025) regulating goods trực tiếp bóng đá việt nam hôm nay services subject to a 5% VAT rate.

Simultaneously, based on Clause 3, Article 9 of theValue Added Tax Law 2024(effective from July 1, 2025) regulating goods trực tiếp bóng đá việt nam hôm nay services subject to a 10% VAT rate as follows:

VAT Rate

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3. The 10% VAT rate applies to goods trực tiếp bóng đá việt nam hôm nay services not specified in Clauses 1 trực tiếp bóng đá việt nam hôm nay 2 of this Article, including services provided by foreign suppliers without a permanent establishment in Vietnam to organizations trực tiếp bóng đá việt nam hôm nay individuals in Vietnam through e-commerce channels trực tiếp bóng đá việt nam hôm nay digital platforms.

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From there, according to the regulations in Clauses 2 trực tiếp bóng đá việt nam hôm nay 3, Article 8 of theValue Added Tax Law 2008, amended by Clause 3, Article 1 of theAmendment Law on VAT 2013trực tiếp bóng đá việt nam hôm nay further amended by Clauses 2 trực tiếp bóng đá việt nam hôm nay 3, Article 3 of theAmendment Law on Taxes 2014, it regulates goods trực tiếp bóng đá việt nam hôm nay services currently subject to 5% trực tiếp bóng đá việt nam hôm nay 10% VAT rates.

Thus, once the Value Added Tax Law 2024 takes effect on July 1, 2025, four types of goods trực tiếp bóng đá việt nam hôm nay services will experience an increase in VAT rate from 5% to 10%, including:

- Unprocessed forest products;

- Sugar; by-products from sugar production, including molasses, bagasse, filter mud;

- Specialized equipment, tools for teaching, research, trực tiếp bóng đá việt nam hôm nay scientific experiments;

- Cultural, exhibition, sports, trực tiếp bóng đá việt nam hôm nay physical activities; performing arts; film production; importation, distribution, trực tiếp bóng đá việt nam hôm nay screening of films.

Which entities arevalue-added taxpayers in Vietnam?

According to Article 3 ofCircular 219/2013/TT-BTC, taxpayers of value-added tax are organizations trực tiếp bóng đá việt nam hôm nay individuals producing trực tiếp bóng đá việt nam hôm nay trading in goods trực tiếp bóng đá việt nam hôm nay services subject to value-added tax in Vietnam, without discrimination of industry, form, or type of business organization (hereinafter referred to as business establishments) trực tiếp bóng đá việt nam hôm nay organizations, individuals importing goods, trực tiếp bóng đá việt nam hôm nay purchasing services from abroad subject to value-added tax (hereinafter referred to as importers) including:

- Business organizations established trực tiếp bóng đá việt nam hôm nay registered under theLuật xoilac tv trực, Luật trực tiếp bóng đá, trực tiếp bóng đá việt nam hôm nay other specialized business laws;

- Economic organizations under political organizations, socio-political organizations, social organizations, socio-professional organizations, people's armed units, service organizations, trực tiếp bóng đá việt nam hôm nay other entities;

- Enterprises with foreign investment capital trực tiếp bóng đá việt nam hôm nay foreign parties participating in business cooperation under the Investment Law; organizations, individuals, foreigners conducting business in Vietnam without establishing a legal entity in Vietnam;

- Individuals, households, groups of independent business people, trực tiếp bóng đá việt nam hôm nay other entities engaged in production, business, trực tiếp bóng đá việt nam hôm nay import;

- Organizations, individuals conducting business in Vietnam purchasing services (including cases of purchasing services associated with goods) of foreign organizations without a permanent establishment in Vietnam, individuals abroad being non-resident subjects in Vietnam, the organization, individual purchasing the service is the taxpayer, except for cases not required to declare, calculate, trực tiếp bóng đá việt nam hôm nay pay value-added tax guided in Clause 2, Article 5 ofCircular 219/2013/TT-BTC.

Regulations on permanent establishments trực tiếp bóng đá việt nam hôm nay non-resident subjects are implemented under the law on corporate income tax trực tiếp bóng đá việt nam hôm nay personal income tax.

- Branches of export-processing enterprises established for trading in goods trực tiếp bóng đá việt nam hôm nay activities directly related to trading in goods in Vietnam as prescribed by the law on industrial zones, export processing zones, trực tiếp bóng đá việt nam hôm nay economic zones.