LIST RATES OF DIRECT VAT APPLIED TO VARIOUS BUSINESS LINES

Promulgated together with the Circular No. 219/2013/TT-BTC  guidance on implementation of Law on value-added tax and Decree No. 209/2013/ND-CP providing guidance on Law on value-added tax:
1) Goods supply and distribution: 1%
- Wholesaling and retailing goods (except for goods sold by agents that earn commissions).

2) Services, construction exclusive of building materials: 5%
- Accommodation, hotel, motel services;
- Leases on houses, land, stores, workshops, assets, and other personal chattels;
- Leases on yards, machinery, vehicles; material handling, and other services related to transport such as parking, ticket selling;
- Postal services and mailing;
- Commissions for running agents, auction and brokerage services;
- Legal counseling, audit, accounting, and financial counseling; tax brokerage and customs brokerage;
- Data processing services, lease on information portals, IT and telecommunications equipment;
- Office assistance services and other business assistance services;
- Steambath, massage, karaoke, nightclub, billards, Internet, and video game services;
- Tailoring, laundry services; hairdressing services;
- Other repair services including: computer repairs and domestic appliance repairs;
- Infrastructural development consultancy, design, and supervision services;
- Other services;
- Construction and installation exclusive of building materials (including installation of industrial machinery and equipment).

3) Manufacturing, transport, services attached to goods, construction inclusive of building materials: 3%
- Manufacturing, processing goods;
- Mineral extraction and processing;
- Cargo and passenger transport;
- Services attached to goods such as training, maintenance, technology transfers attached to goods sale;
- Food and drink services;
- Repairs and maintenance of machinery, equipment, means of transport, other motor vehicles;
- Construction and installation inclusive of building materials (including installation of industrial machinery and equipment).

4) Other lines of business: 2%
- Production of products subject to 5% VAT under credit-invoice method;
- Provision of services subject to 5% VAT under credit-invoice method;
- Other lines of business not mentioned above.

http://phapluatkhoinghiep.com/2017/04/20/danh-muc-nganh-nghe-tinh-thue-gtgt-theo-ty-le-tren-doanh-thu/

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