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ベトナムVAT（付加価値税）最新情報：国会で新政策が可決！

Cẩm Nguyên ACC

28 thg 7, 2025

本日は、2025年6月17日に国会で可決された決議174/2024/QH15および2026年末までのVAT減税に関する決議草案に基づく、付加価値説（VAT）に関する最新政策について、重要な変更点を共有させていただきます。

1. 2026年末までのVAT2%減税

ベトナムでは、特定の商品やサービスに対するVATが2%引き下げられます。

適用期間: 2025年7月1日から2026年12月31日まで。
適用範囲: 現在10%の税率が適用されている商品およびサービスグループに対して、税率が8%に引き下げられます。

ただし、以下の商品およびサービスは減税の対象外となりますのでご注意ください。

通信
金融活動、銀行、証券、保険
不動産事業
金属製品
鉱業製品（石炭を除く）
特別消費税が課される商品およびサービス（ガソリンを除く）

新たな点: これまでの決議と比較して、今回の決議草案では減税対象が拡大され、輸送、ロジスティクス、情報技術関連の商品およびサービスも含まれるようになりました。

付加価値説

2. 年間売上高2億ドン以下の個人事業主・世帯は2026年からVAT免除

新規定: 2026年1月1日より、年間売上高が2億ドン（VND）以下の個人事業主および世帯が提供する商品やサービスは、VATの対象外となります。

現行との比較: これまでの規定では、年間売上高が1億ドンを超える個人事業主および世帯はVATの対象でした。今回の変更により、免税となる範囲が拡大されます。

3. VATの確定時期

VATを計算する際の基準となる時期は以下の通りです。

商品の場合: 商品の所有権または使用権が買い手に移転した時点、またはインボイスが発行された時点となります（代金の受領有無は関係ありません）。
サービスの場合: サービスの提供が完了した時点、またはサービス提供のインボイスが発行された時点となります（代金の受領有無は関係ありません）。

これらの最新情報が、ベトナムでの事業活動の計画にお役立ていただければ幸いです。ご不明な点がございましたら、お気軽にAGSまでお問い合わせください。

Thông tin khác

【実績No.1】AGSベトナム税務会計事務所｜日系企業の進出・会計税務支援
AGSベトナム税務会計事務所は、進出支援実績No.1の会計事務所。日本人税理士・会計士が常駐し、法人設立・月次会計・税務申告・給与計算・社会保険・監査対応まで日本語でサポート。税務調査やM&A、移転価格など特殊業務も対応。ハノイ・ホーチミン・ダナン・ゲアンの4拠点で全国対応。

Thông tin tuyển dụng và hướng dẫn

Thông tin tuyển dụng và Hướng dẫn
AGS luôn mở rộng cánh cửa cho những ứng viên muốn thử thách bản thân trong lĩnh vực Kế toán - Kiểm toán - Ngôn ngữ Nhật - Pháp lý - Nhân sự. Xem chi tiết bài viết để biết thêm về Thông tin tuyển dụng tại AGS bạn nhé!

[Vị trí] Tổng hợp tất cả vị trí tuyển dụng
Tham khảo thêm các vị trí tuyển dụng tại Công ty Kế toán-Kiểm toán AGS.

Liên hệ dịch vụ
Công ty Dịch vụ kế toán Nhật Bản. Cung cấp Dịch vụ tư vấn đầu tư, Kế toán - Thuế, Kiểm toán. Nếu bạn có bất kỳ yêu cầu nào, vui lòng liên hệ với chúng tôi. Công ty chúng tôi luôn tìm kiếm cơ hội được làm việc với công ty bạn.

Nguồn: https://thuvienphapluat.vn/banan/tin-tuc/chinh-thuc-giam-2-thue-gia-tri-gia-tang-den-het-nam-2026-cho-loat-dich-vu-16575

THUẾ và HẢI QUAN

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_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML10', 'header-main', document.getElementById('HTML10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList10', 'header-main', document.getElementById('LinkList10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList11', 'header-main', document.getElementById('LinkList11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'before-blog', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'blog-post', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/1480274593-lbx__vi.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/828616780-lightbox_bundle.css'}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML15', 'ads-post', document.getElementById('HTML15'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts10', 'sidebar-static', document.getElementById('PopularPosts10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label10', 'sidebar-static', document.getElementById('Label10'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label11', 'sidebar-static', document.getElementById('Label11'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML19', 'sidebar-static', document.getElementById('HTML19'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML21', 'footer-widget', document.getElementById('HTML21'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList13', 'footer-widget', document.getElementById('LinkList13'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList1', 'footer-widget', document.getElementById('LinkList1'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML22', 'footer-widget', document.getElementById('HTML22'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML23', 'copyright', document.getElementById('HTML23'), {}, 'displayModeFull'));
_WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML24', 'jet-options', document.getElementById('HTML24'), {}, 'displayModeFull'));
</script>
</body>*/</style>