Tax and Customs Procedure Reform in 2026: Don’t Let “Reduced Procedures” Become “Increased Risks”

A turning point in tax and customs procedure reform in 2026 under Decision 1109/QĐ-BTC

On May 8, 2026, the Ministry of Finance officially issued Decision No. 1109/QĐ-BTC, marking an important milestone in the roadmap to simplify the administrative management system. These are not just figures on paper, but a “revolution” in management thinking: shifting from pre-inspection based on procedures to post-inspection based on data.

Key changes you need to know:

• 7 procedures have been amended and supplemented to align with digitalization practices.

• 9 procedures have been completely abolished, including 8 tax procedures and 1 customs procedure.

• Focus: Reducing cumbersome processes related to ordered-print invoices, fee/charge receipts, and tax agent registration steps.

This is aligned with Resolution No. 66.16/2026/NQ-CP, effective from April 15, 2026, creating a more open regulatory framework for FDI enterprises and import-export businesses in Vietnam.

Why businesses should not view this simply as “good news”

Many businesses mistakenly believe that fewer procedures mean operations will become easier. In reality, when tax and customs authorities reduce manual document collection, they will focus more on analyzing system data.

Expert perspective: “Fewer procedures do not mean fewer responsibilities. On the contrary, they place higher requirements on the accuracy of internal data.”

When forms for reporting invoice usage or procedures for destroying receipts are abolished, businesses’ responsibility for self-management and explanation increases significantly. If data in the e-invoice system does not match accounting records, the risk of tax arrears and penalties will be greater than ever.

5 “critical” items businesses need to review immediately

To adapt to the 2026 reform wave, Accounting, Logistics, and Legal departments need to coordinate and review the following checklist:

1. E-invoice system and digital documents

When procedures related to paper invoices are removed, e-invoices become the “lifeblood” of operations.

Need to check: Have the processes for issuing, canceling, and adjusting invoices been standardized? Is data backed up periodically for post-inspection purposes?

2. Consistency in customs dossiers

The customs sector is abolishing administrative procedures while strengthening checks on the logical consistency of dossiers.

Customs inspections of import and export goods show that businesses need to ensure consistency between customs declaration dossiers, commercial documents, and accounting data

Customs inspections for import-export goods show that businesses must ensure consistency among declaration dossiers, commercial documents, and accounting data.

Need to check: The alignment between the Sales Contract, Invoice, Packing List, and payment documents. Even a small discrepancy in HS code or dutiable value can cause cargo clearance delays.

3. Interdepartmental coordination process

Risks often arise from information “misalignment.”

Need to check: Have the Warehouse and Accounting departments synchronized actual import-export data with invoices? Does the Sales team clearly understand the new tax rate regulations to advise customers properly?

4. Compliance management for FDI enterprises

For foreign investors, transparency is a top priority.

Need to check: Are periodic compliance reports, transfer pricing documentation, and currently applied tax incentives still consistent with the new 2026 regulations?

5. Service provider capability review

If you are using a tax agent or a customs declaration outsourcing provider:

Need to check: Have they updated Decision 1109/QĐ-BTC? Does their working process help your business optimize the procedures that have just been abolished?

Summary of changes and impacts in 2026

Procedure group	Main change	Impact on businesses
Invoices & receipts	Abolition of usage reports and procedures for lost/burned/damaged ordered-print invoices	Reduces paperwork pressure and shifts focus to digital governance.
Tax agents	Simplification of tax service business registration	Easier access to professional advisory service providers.
Customs	Reduction of 01 key administrative procedure	Faster customs clearance and lower warehousing costs.
Internal operations	Shift toward data-based post-inspection	Requires absolute accuracy in accounting records.

Our Services

Support for opening and setting up business bank accounts in Vietnam.

Company incorporation support for businesses entering or expanding in Vietnam.

Practical legal advisory support for day-to-day business operations in Vietnam.

Taxation support to help businesses manage reporting and compliance obligations in Vietnam.

Corporate secretarial support for documentation, filings, and ongoing compliance.

Accounting support for accurate records, reporting, and business operations in Vietnam.

Vinex: Your business partner in the digital era

Keeping up with tax and customs procedure reform in 2026 is essential, but proper implementation remains a challenge. Vinex International JSC is proud to serve as a bridge helping businesses resolve legal barriers:

• Compliance consulting: Comprehensive review of tax and customs systems for FDI enterprises.

• Operational support: Updating internal processes in line with the latest legal changes.

• Risk management: Coordinating with corporate accounting teams to ensure records are always ready for post-inspection.

Conclusion: The 2026 reform is an opportunity for businesses to streamline their operations. Do not wait until an inspection begins to start reviewing. Proactively standardize your data today to turn legal changes into a sustainable competitive advantage.