Effective 12 October 2026, Meta introduces business registration document verification for advertisers in Vietnam who provide their Tax Identification Number (TIN) and registered business name. Verification affects how the 10% VAT is charged on digital advertising and the responsibility for foreign contractor VAT.
01. New Verification Requirements from 12 October 2026
According to Meta, advertisers in Vietnam who provide their Tax Identification Number (TIN) and registered business name under Billing & Payments are required to upload a government-issued business registration document.
The registered business name and TIN on the document must match the information entered in the advertising account.
02. How Does the 10% VAT Apply?
According to Meta, the VAT rate on digital advertising services in Vietnam increased from 5% to 10% effective 1 July 2025. The rule applies to advertisers whose buyer country in their business or personal address is Vietnam.
Under Meta’s guidance, Meta will not directly charge VAT on digital advertising services under the arrangement for verified businesses.
The business is responsible for self-assessing, declaring and remitting foreign contractor VAT, currently at 10%, to the Vietnamese tax authorities.
Without an uploaded business registration document, Meta cannot confirm the advertiser’s status as a registered business in Vietnam.
Meta will continue charging 10% VAT on digital advertising services under the applicable arrangement.
03. How to Verify Business Registration Information
Advertisers can complete the verification process directly through their Meta Ads account.
Open the billing settings of the advertising account: Billing & Payments .
Provide the registered business name and Vietnamese TIN if they have not already been entered.
Upload a government-issued business registration document and ensure that the registered business name and TIN match the submitted information.
04. Billing and Invoice Considerations
For self-service advertisers paying by credit card, Meta has applied 10% VAT since 1 July 2025. VAT is displayed as a separate line item on the invoice.
According to Meta, Meta Platforms Ireland Limited (MPIL) issues commercial invoices including VAT under the arrangement described in its announcement.
VAT is added whenever Meta charges for advertising, including advertising purchased for personal purposes. As VAT is charged in addition to advertising costs, the total charge may exceed the billing threshold.
For advertisers using an available-funds payment method, VAT is applied when funds are added to the advertising account at the applicable local rate.
05. What Should Businesses Prepare?
Check the registered legal name, TIN and billing information.
Ensure business registration documents are valid and consistent.
Check document submission and verification status within Meta.
Verify how VAT is calculated and presented on invoices.
Coordinate with accounting and tax teams to determine applicable obligations.
Maintain supporting documents and assign responsibility for tax compliance.
How JPA Vietnam Can Support
Meta’s updated verification requirements and VAT treatment highlight the need for businesses to review their legal registration details, advertising invoices and foreign contractor tax obligations.
JPA Vietnam supports businesses in assessing tax obligations, reviewing documentation and strengthening compliance for digital services purchased from foreign suppliers.
Contact JPA Vietnam
