LIST RATES OF DIRECT VAT APPLIED TO VARIOUS BUSINESS LINES

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.

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Laws in Vietnam