Nguyễn Thanh Thủy

The 8% VAT rate may look simple, but misapplying it can quickly lead to re-assessments, penalties, and rejected input VAT claims. In this article, we break down Vietnam’s VAT rates for 2025–2026, the impact of Law 48/2024/QH15 from 1 July 2025, and the practical steps finance teams should take to reduce VAT risk. Not sure which VAT rate applies to your invoices in 2025–2026, or whether your goods/services qualify for the 2% VAT reduction? Our team can review your case and provide clear,...

Vietnam’s shift to a two-tier administrative system has triggered important adjustments in how investment projects are licensed and incentivized. To align the legal framework with this restructuring, the Government issued Decree No. 239/2025/ND-CP (Decree 239) , which amends several provisions of Decree 31/2021/ND-CP , the key implementation decree of the 2020 Investment Law. Effective 3 September 2025 , Decree 239 Vietnam investment licensing  brings clearer rules on incentive areas, removes...

Vietnam’s e-commerce market is entering a higher-stakes phase in 2026. Online retail is projected to reach US$26–28 billion in 2025 , but growth is now shaped by platform wars, rising logistics costs, and tighter regulation . This guide breaks down what’s changing—and what businesses and investors need to do to enter, scale, and stay compliant in Vietnam. For businesses and investors that understand these dynamics and plan carefully, Vietnam remains one of the region’s most compelling...