Newly operating businesses
Establish a document, e-invoice and periodic filing workflow before transactions accumulate.
Accounting and tax services for businesses in Vietnam
Duong Tri Law supports businesses with periodic accounting and tax work, including organising supporting records, bookkeeping coordination, tax filings, financial statements and year-end tax work within an agreed service scope.
Who it is for
When an outsourced accounting and tax service may fit
Small and medium-sized businesses
Maintain recurring accounting and tax work without building a full internal accounting department too early.
Companies with inherited or incomplete records
Review handover data, identify open issues and agree what clean-up is needed before the next reporting cycle.
Service scope
What can be included in the accounting and tax engagement?
The exact scope depends on the company’s accounting regime, filing cycle, transactions, workforce and existing records. Responsibilities for approving, signing and submitting documents should be agreed in the engagement.
Invoices and supporting records
Collect and classify invoices, payment evidence, contracts, payroll records and other supporting documents by period.
Periodic tax work
Prepare the tax declarations and reporting work applicable to the company and within the agreed authorisation.
Accounting records
Organise books and supporting records under the applicable accounting regime and flag missing or inconsistent information.
Year-end work
Review year-end data and prepare financial statements and relevant tax-finalisation work within the agreed scope.
E-invoice coordination
Review invoice data and operating procedures that need to align with current e-invoice rules.
Compliance issues
Identify transaction, contract or documentation issues that require management confirmation or separate legal/tax review.
Scope matters: accounting services and tax-procedure services can be subject to professional and authorisation requirements. The service provider, signatory, filing authority and each party’s responsibility should be clear before work begins.
Starting data
What should the company prepare?
Corporate information
Enterprise registration, activities, accounting regime, bank accounts and recent corporate or investment changes.
Transactions and documents
Invoices, contracts, bank statements, payment evidence, purchase/sales data and asset records.
Employment data
Employee information, payroll, insurance and other recurring payments relevant to accounting and tax work.
Prior returns, ledgers, tax notices and open explanations should also be provided when the engagement starts after the company has already been operating.
Access control: digital signatures, tax accounts, e-invoice platforms and system credentials should only be shared under an agreed authorisation and security process.
How we coordinate
A recurring workflow instead of deadline-driven clean-up
1. Review the current state
Identify the company’s activities, filing cycle, data quality and actual support needs.
2. Agree scope and checklist
Define tasks, required data, responsible people, approval steps and recurring deadlines.
3. Receive and reconcile data
Classify records and raise questions on missing or inconsistent transactions.
4. Perform periodic work
Prepare the agreed accounting records, filings and reporting work for each cycle.
5. Close and carry forward
Archive records, track open items and prepare the next period or year-end work.
Pricing
How is the service fee determined?
A single price does not fit every company. The proposal should reflect transaction volume, invoice volume, employee numbers, reporting complexity, existing data quality, clean-up work and the level of ongoing coordination required.
Before starting, tell us the estimated monthly invoice/transaction count, headcount, business activities and current record status. We can then discuss the work scope and an appropriate fee basis.
LEGAL FRAMEWORK · REVIEWED 22 OCTOBER 2026
Which accounting, tax and e-invoice rules apply?
The applicable rule depends on the transaction, taxpayer, accounting regime and relevant period, including amendments and transitional provisions. General effective dates do not always determine the first tax year of application. No universal tax rate, filing deadline, exemption or penalty is stated here.
Accounting Law 88/2015/QH13, as amended, governs accounting records, financial statements and accounting-service conditions. Identify the applicable accounting regime. Circular 99/2025/TT-BTC applies to financial years starting on or after 1 January 2026 within its scope; it is not a reason to assume the same regime for every business.
Accounting Law — official source → · Decree 174/2016 — official source → · Circular 99/2025 — official text →
Review Tax Administration Law 108/2025/QH15, Decree 252/2026/ND-CP and Circular 89/2026/TT-BTC, generally applicable from 1 July 2026, with their transitional provisions. Tax-procedure services also require review under Circular 109/2026/TT-BTC, effective 24 July 2026. Identify the actual provider, responsible people and authority to sign or file; a legal engagement alone does not establish every professional qualification.
Tax Administration Law 2025 — official source → · Circular 109/2026 — official text →
From 1 July 2026, Decree 254/2026/ND-CP and Circular 91/2026/TT-BTC govern the current e-invoice and electronic-document framework. They replace Decree 123/2020/ND-CP as amended by Decree 70/2025/ND-CP, and Circular 32/2025/TT-BTC respectively. Earlier invoices and corrections require the relevant transitional rules. An invoice alone does not prove VAT creditability or expense deductibility.
Decree 254/2026 — official text → · Circular 91/2026 — official text →
Apply VAT Law 48/2024/QH15 as amended, including the relevant 2025 and 2026 amendments, together with the current implementing rules. Treatment depends on the supply, taxpayer, payment evidence and period. No universal VAT rate, credit or exemption is promised for every FDI business.
CIT Law 67/2025/QH15 took effect on 1 October 2025 and applies from the 2025 tax period. Read the current implementing and amending rules against actual income, expenses and incentive conditions. Foreign ownership does not itself establish entitlement to a particular tax incentive.
PIT Law 109/2025/QH15 generally took effect on 1 July 2026, but the provisions for resident individuals’ business and employment income apply from tax year 2026. Review residence, income type, withholding and applicable amendments; do not assume a universal mid-year split for payroll.
Working standard
What a business should expect from an ongoing accounting partner
Clear communication
Questions, missing data and upcoming tasks should be presented so management can make timely decisions.
Defined responsibilities
The company-provided data, service-provider work and management approvals should be clearly separated.
Data confidentiality
Financial, employee and system-access information should be handled only as necessary and within authorised access.
Request a scoped proposal
Discuss accounting and tax support for your Vietnam business
Send your business activities, approximate monthly invoice/transaction volume, employee count and current accounting status. If there are historical issues or tax notices, mention them so the initial scope can account for clean-up work.
For an overview of recurring work, reporting and records clean-up, see our accounting and tax compliance service overview.