Investment Monitoring & Evaluation (M&E) Reporting Rules for FDI
Vietnam Ministry of Finance has introduced a new regulatory framework for investment monitoring and evaluation (M&E) for foreign-invested enterprises, effective as of Q2 2026. Backed by Law on Investment No. 143, Decree 19/2026/ND-CP (issued January 14, 2026), and Circular 44/2026/TT-BTC (issued April 22, 2026), these regulations represent a core shift toward 100% digitalization and stricter compliance timelines.
Mandatory FDI Reporting Requirements in Vietnam
1. Report on Implementing Project
Submission Method: Online via https://fdi.mof.gov.vn
Deadlines:
[Quarterly Report] Due before the 10th day of the first month of the quarter following the reporting quarter.
[Annual Report] Due before March 31 of the year following the reporting year
Key Requirements: Data regarding investment capital, net revenue, import-export values, labor, tax contributions, and land/water surface utilization status
2. M&E Report of Investment Project
Submission Method: Online via https://giamsatdautuquocgia.mof.gov.vn
(Note that account for login need to be registered via https://taikhoan.mof.gov.vn)
Deadlines:
[Quarterly Report] Due before the 10th day of the first month of the quarter following the reporting quarter.
[Annual Report] Due before February 10th of the year following the reporting year
Key Requirements: Must use Form No. 13 | Investment Project Implementation M&E Report covering project exploitation and operational status.
(Note that Form 17 is no longer required)
3. M&E Report Prior to Amending Project
Submission Method: Hybrid (Both online and physical submissions are required)
Deadlines: Must be submitted before lodging the formal application to amend your Investment Registration Certificate (IRC).
Key Requirements: Must use Form No. 16 | M&E report prior to investment project amendment
(Note that Form 16 officially replaces the previous Form 15)
Action required for FDI: Please review your internal accounting and compliance calendars immediately to ensure your reporting pipelines line up with these updated deadlines, particularly the tightened online filing thresholds.
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