trực tiếp bóng đá hôm nay euroWhat are regulations on VAT calculation in Vietnam from July 1, 2025?

What are regulations onVAT calculation in Vietnamfrom July 1, 2025?

Based on Article 7 of trực tiếp bóng đá hôm nay euroLaw on Value-Added Tax 2024, specific regulations on VAT calculation prices are as follows:

[1]trực tiếp bóng đá hôm nay euro tax calculation price is determined as follows:

- For goods and services sold by trực tiếp bóng đá hôm nay euro business entity, trực tiếp bóng đá hôm nay euro price is trực tiếp bóng đá hôm nay euro selling price excluding VAT; for goods and services subject to special consumption tax, it is trực tiếp bóng đá hôm nay euro selling price including special consumption tax but excluding VAT; for goods subject to environmental protection tax, it is trực tiếp bóng đá hôm nay euro selling price including environmental protection tax but excluding VAT; for goods subject to both special consumption tax and environmental protection tax, it is trực tiếp bóng đá hôm nay euro selling price including both taxes but excluding VAT;

- For imported goods, it is trực tiếp bóng đá hôm nay euro taxable import price as per trực tiếp bóng đá hôm nay euro law on export and import tax plus import tax and any additional import taxes as legislated (if applicable), plus special consumption tax (if any), and plus environmental protection tax (if any);

- For goods and services used for exchange, internal consumption, gifts, and donations, trực tiếp bóng đá hôm nay euro VAT calculation is based on trực tiếp bóng đá hôm nay euro value of similar or equivalent goods and services at trực tiếp bóng đá hôm nay euro time these activities occur. For goods and services used for promotion as per trực tiếp bóng đá hôm nay euro commercial law, trực tiếp bóng đá hôm nay euro tax calculation value is zero (0);

- For asset leasing activities, it is trực tiếp bóng đá hôm nay euro rental amount excluding VAT. If rental payments are periodical or paid upfront for trực tiếp bóng đá hôm nay euro lease term, trực tiếp bóng đá hôm nay euro tax value is trực tiếp bóng đá hôm nay euro rental amount paid per period or upfront, excluding VAT;

- For goods sold under installment or deferred payment, it is calculated based on trực tiếp bóng đá hôm nay euro one-time sales price excluding VAT, not including installment or deferred interest;

- For processing goods, it is trực tiếp bóng đá hôm nay euro processing price excluding VAT;

- For construction and installation activities, it is trực tiếp bóng đá hôm nay euro value of trực tiếp bóng đá hôm nay euro project, project items, or handover work, excluding VAT. If construction and installation do not cover materials, machinery, and equipment, trực tiếp bóng đá hôm nay euro tax calculation excludes these material and equipment values;

- For real estate business activities, it is trực tiếp bóng đá hôm nay euro selling price of real estate excluding VAT, minus land levy or land rent paid to trực tiếp bóng đá hôm nay euro state budget (deductible land value). trực tiếp bóng đá hôm nay euro Government of Vietnam regulates trực tiếp bóng đá hôm nay euro determination of deductible land value in line with land laws;

- For agency, brokerage for goods sales and service providers receiving commissions, it is trực tiếp bóng đá hôm nay euro commission earned from these activities excluding VAT;

- For goods and services using invoices with trực tiếp bóng đá hôm nay euro payment price including VAT, trực tiếp bóng đá hôm nay euro tax calculation is determined by trực tiếp bóng đá hôm nay euro following formula:

- For casino, electronic gaming with prizes, betting services, it is trực tiếp bóng đá hôm nay euro revenue from these activities minus trực tiếp bóng đá hôm nay euro money exchanged back to customers not fully used and prize money paid to customers (if any), including special consumption tax, excluding VAT;

- For production and business activities including: electricity production by Vietnam Electricity Group; transportation, loading and unloading services; tourism services as tours; pawnbroking; VAT-taxed books sold at trực tiếp bóng đá hôm nay euro publication price (cover price); printing activities; agency assessment services, compensation claim agency, third-party claim agency, compensation handling agency 100% earning wages or commissions, trực tiếp bóng đá hôm nay euro tax calculation is trực tiếp bóng đá hôm nay euro selling price excluding VAT. trực tiếp bóng đá hôm nay euro Government of Vietnam stipulates trực tiếp bóng đá hôm nay euro tax calculation price for production and business activities here.

[2]trực tiếp bóng đá hôm nay euro tax calculation price for goods and services defined in clause 1, Article 7 of trực tiếp bóng đá hôm nay euroLaw on Value-Added Tax 2024includes surcharges and additional fees that trực tiếp bóng đá hôm nay euro business entity is entitled to.

What are regulations on VAT calculation in Vietnam from July 1, 2025?(Image from trực tiếp bóng đá hôm nay euro Internet)

Which entities shallpay VAT in Vietnamfrom July 1, 2025?

Based on Article 4 of trực tiếp bóng đá hôm nay euroLaw on Value-Added Tax 2024, specific regulations on VAT payers are as follows:

- Organizations, households, individuals manufacturing, trading goods and services subject to VAT (hereinafter referred to as business establishments).

- Organizations, individuals importing goods subject to VAT (hereinafter referred to as importers).

- Organizations, individuals in Vietnam purchasing services (including linked services with goods) from foreign organizations without a permanent establishment in Vietnam, individuals abroad not residing in Vietnam, except for those regulated in clauses 4 and 5, Article 4 of trực tiếp bóng đá hôm nay euroLaw on Value-Added Tax 2024; organizations in Vietnam purchasing goods and services for oil and gas exploration and exploitation activities from foreign organizations without a permanent establishment in Vietnam, individuals abroad not residing in Vietnam.

- Foreign suppliers without a permanent establishment in Vietnam engaging in e-commerce, digital platform-based business with organizations, individuals in Vietnam (hereinafter referred to as foreign suppliers); organizations as digital platform managers abroad deducting, paying in lieu of tax obligations on behalf of foreign suppliers; business organizations in Vietnam applying trực tiếp bóng đá hôm nay euro VAT deduction method purchasing services from foreign suppliers without a permanent establishment in Vietnam through e-commerce channels or digital platforms that perform deduction, payment in lieu of trực tiếp bóng đá hôm nay euro foreign supplier's tax obligations.

- Organizations as e-commerce platform managers, digital platform managers having payment functions, performing deduction, tax payment on behalf, declaring trực tiếp bóng đá hôm nay euro deducted tax for business households, individuals trading on e-commerce platforms, digital platforms.

What are regulations on time for calculatingVAT in Vietnam according to trực tiếp bóng đá hôm nay euro Law on Value-Added Tax 2025?

Based on Article 8 of trực tiếp bóng đá hôm nay euroLaw on Value-Added Tax 2024, specific regulations on trực tiếp bóng đá hôm nay euro time for determining VAT are as follows:

[1]trực tiếp bóng đá hôm nay euro time for determining VAT is regulated as follows:

- For goods, it is trực tiếp bóng đá hôm nay euro time of transfer of ownership or right to use goods to trực tiếp bóng đá hôm nay euro buyer or trực tiếp bóng đá hôm nay euro time of issuing trực tiếp bóng đá hôm nay euro invoice, regardless of whether money has been received or not;

- For services, it is trực tiếp bóng đá hôm nay euro time of completion of service provision or issuance of trực tiếp bóng đá hôm nay euro service provision invoice, regardless of whether money has been received or not.

[2]trực tiếp bóng đá hôm nay euro time for determining VAT for trực tiếp bóng đá hôm nay euro following goods and services is regulated by trực tiếp bóng đá hôm nay euro Government of Vietnam:

- Export and import goods;

- Telecommunications services;

- Insurance business services;

- Activities of supplying electricity, producing electricity, and clean water;

- Real estate business activities;

- Construction, installation activities, and oil and gas activities.