Registration of tax declaration for foreign vendors in Vietnam
Pursuant to Article 73, 75, 76, Circular 80/2021/TT-BTC dated 29 Sep 2021 guiding relating Tax Administration, Ministry of Finance (MOF) promulgate the procedure for foreign/overseas vendors/suppliers to register tax declaration in Vietnam.
Certain conditions of foreign vendors (who register tax declaration on the Web Portal of Vietnam Tax Department)
- Do not have permanent establishment in Vietnam
- Conduct e-commerce business, digital platform-based business and other services in Viet Nam
Document to be prepared and submitted
- Business License, including compulsory information: Name of business, date business commenced, country in which business is established (English or Vietnamese version)
- Certificate of Tax Identification Number (TIN) or equivalent document, including compulsory information: Name of business, date business commenced, tax identification number (English or Vietnamese version)
Method of tax registration
Online via tax portal.
Procedure
Step 1: Log in https://etaxvn.gdt.gov.vn/nccnn/Request
Click on tab “Tax Registration”
Step 2: Input necessary in the fields of the registration form
Note that email address and mobile contact are required in order to receive email notification and text/OTP from Tax Department.
Step 3: Attach profile 2 documents above and other required documents. Press Submit
Step 4: Checking registered email to get OPT. Input OPT into blank field on the screen and press confirm.
The processing time is from 2-3 working days. Tax Department will send final result (tax account for declaration, payment) to registered email.