Decree No. 181/2025/ND-CP Detailing Implementation of Certain Provisions of the Law on Value-Added Tax

Ministry of Finance

Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.

Document Type	Document Number	Status	Date Effective	Issuing Body	Official Source URL
Decree	181/2025/ND-CP	In effect	01/07/2025	Ministry of Finance	https://phapluat.gov.vn/legal-documents/187347

Summary

Decree No. 181/2025/ND-CP, issued by the Government on July 1, 2025, prescribes detailed implementation of certain provisions of the Law on Value-Added Tax (VAT) of November 26, 2024, and related amendments enacted June 25, 2025. The Decree specifies scope and subjects, identifying taxpayers under Article 4 (paragraphs 1, 4 and 5) of the Law, taxpayers when foreign suppliers provide services to business organizations in Vietnam applying the input-credit method (para.4 Article 4), VAT-exempt objects (Article 5), taxable value (Article 7), time of VAT determination (para.2 Article 8), VAT rates (paras.1-2 Article 9), input VAT credit method (Article 11), direct calculation method (para.1 Article 12), input VAT deduction (Article 14) and VAT refund (Article 15). The Decree applies to taxpayers…