Accounting and tax guides for foreign companies in Vietnam

Practical guidance written for finance teams running a Vietnamese entity: corporate income tax, VAT, foreign contractor tax, payroll and social insurance, e-invoicing, transfer pricing documentation and audit readiness. Every guide is written against the regulation in force at the time of publication and states which decree or circular it relies on.

41guides and service pages
Updated 2026Decree 255/2026 and Circular 99/2025
Ho Chi Minh City343 Pham Ngu Lao, Ben Thanh Ward

Start here: what changed in 2026

Decree 255/2026: what changed for related-party transactionsReplaced Decree 132/2020 from 1 July 2026. New VND 500bn documentation exemption, EUR 750m CbCR threshold.
Vietnam’s 30% EBITDA interest capThe formula in Article 16(3), a worked example, and the five-year carry-forward.
Circular 99/2025 replaces Circular 200 (Vietnamese)New enterprise accounting regime from 1 January 2026. The balance sheet is renamed and the chart of accounts changes.
Transfer pricing documentation service (Vietnamese)Related-party mapping, local file preparation, interest cap modelling and disclosure filing.
Summary of the 2026 changes to Vietnamese accounting and tax rules affecting foreign-invested companies
Summary of the 2026 changes to Vietnamese accounting and tax rules affecting foreign-invested companies

Tax compliance and filing

Accounting and bookkeeping

Setting up and financing a company

Other pages

Working with Á Châu

Á Châu is a licensed Vietnamese accounting and tax practice serving foreign-invested companies from Ho Chi Minh City. Typical engagements: outsourced bookkeeping and statutory reporting, corporate income tax finalisation, transfer pricing documentation, payroll and social insurance administration, and tax due diligence before an acquisition. Initial scoping is free of charge and fees are quoted per engagement after reviewing the actual records — there is no flat rate applied to every company.

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Á Châu — Công ty TNHH Dịch vụ Tài chính – Kế Toán Á Châu · Tax code 0316633224 · 343 Pham Ngu Lao, Ben Thanh Ward, Ho Chi Minh City · linhcskh@dichvuketoanachau.com · Guides are general information current at the date of publication; application to a specific entity should be confirmed with a licensed practitioner.

Quick answers: Twenty questions foreign finance teams ask about Vietnamese tax and accounting.