JPA Vietnam · Tax Newsletter · October 2026
Updates on foreign trade management, tax administration procedures, tax registration, electronic invoices and electronic documents under Decree 292 and Circulars 89, 90 and 91.
Decree 292/2026/ND-CPGuiding the Law on Foreign Trade Management
Effective: 05/09/2026
Replaces Decree 69/2018/ND-CP Detailing regulations on export, import; temporary import for re-export; temporary export for re-import; merchanting trade; transit; processing of goods involving foreign elements; acting as an agent for buying and selling goods with foreign countries, and the coordination mechanism for resolving disputes regarding foreign trade management measures. Seven appendices issued
Promulgating 07 Appendices including the list of
goods prohibited from export/import (Appendix I);
designated traders (Appendix II); export/import
goods under licenses (Appendix III); authority to
manage CFS (Appendix IV); goods prohibited from
temporary import for re-export/merchanting trade
(Appendix V); processed military uniforms
(Appendix VI); forms (Appendix VII).
Decentralization to Provincial People’s Committees
Strong decentralization to Provincial People’s
Committees in issuing business licenses for temporary
import for re-export, merchanting trade, issuing
CFS for export goods and processing military uniforms.
Additional prohibited goods
E-cigarettes and heated tobacco are added to the
list of prohibited export and import goods.
60 days + extensions
Goods for temporary import for re-export business
are allowed to be stored in Vietnam for a maximum
of 60 days; allowed to be extended not exceeding
02 times per shipment and up to 30 days each time.
Electronic administrative procedures
Executed via the National Public Service Portal/National
Single Window Portal with 01 set of dossier in Vietnamese.
Decree No. 292/2026/ND-CP replaces Decree No. 69/2018/ND-CP regulations detailing the Law on Foreign Trade Management.
Note
Licenses under Decree 69/2018 continue to be effective until expiration. Temporary import for re-export business codes expire from 01/7/2026, allowing enterprises to withdraw deposits. CFS for export goods without an expiration date are valid until 31/12/2027. |
Circular 89/2026/TT-BTCDetailing certain articles of the Law on Tax Administration, guiding the implementation of the Law on Tax Administration
Effective: 01/07/2026
01. Tax procedure framework
Detailing the Law on Tax Administration 108/2025
and the framework document on tax administrative
procedures Decree 252/2026/ND-CP.
02. Electronic transactions and risk management
Electronic transactions in tax administration;
categorization of taxpayers and application of
risk management and priority regimes.
03. Tax declaration, calculation and allocation
Tax declaration, calculation and allocation to each
province entitled to a share of state budget revenue.
04. Tax payment and extensions
Payment of tax and extension of tax payment deadlines;
handling of tax amounts, late payment interest, and
overpaid amounts (including penalties).
05. Refunds, exemptions and tax debt
Procedures for tax refund, exemption, reduction,
debt freezing/cancellation.
06. Inspection and data exchange
Tax inspection, electronic data exchange between
tax authorities and state agencies, organizations,
and individuals; and issuing the system of tax
administration forms.
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Circular 90/2026/TT-BTCRegulations on tax registration
Effective: 01/07/2026
Detailing Article 10 (scope and cases of direct tax registration) and Article 11 (tax identification numbers) of the Law on Tax Administration No. 108/2025, along with the contents assigned in Decree No. 252/2026/ND-CP.
10 digits / 13 digits
Structure of Tax Identification Number (TINs):
10 digits for independent entities and 13 digits
for dependent units and business locations.
Two registration mechanisms
Two tax registration mechanisms: the interlinked
single-window mechanism (concurrent with business
registration) and direct registration with the tax
authority; applications may be submitted electronically,
at a single-window unit, or via the National Public
Service Portal.
Registration for digital platforms
Supplementing tax registration for digital platforms:
Foreign suppliers and non-resident individuals doing
business on e-commerce platforms; issuing separate
TINs to domestic e-commerce platform owners/organizations
engaged in digital economic activities to declare and
pay taxes on behalf of others.
Subjects of tax registration
Identifying subjects of tax registration:
enterprises/cooperatives, economic organizations,
other organizations, foreign contractors, withholding
organizations and individuals, business households
and individuals, individuals with taxable personal
income, dependents…
Registration procedures
Order of procedures: initial tax registration,
amendment of tax registration information, temporary
suspension of business operations, termination of TIN
validity, and restoration of TIN.
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Circular 91/2026/TT-BTCDetailing certain articles of the Law on Tax Administration, regarding electronic invoices and electronic documents
Effective: 01/07/2026
Invoice format and symbols
Guidelines on e-invoice format (XML), form symbols,
and serial numbers (Appendix I): Adding e-commerce
invoices (No. 7), invoices integrated with
tax/fee/charge receipts (Nos. 8, 9), and the
character “F” for VAT invoices serving as tax
refund declarations.
Registration and identity verification
Registering/amending e-invoice information:
The system automatically cross-checks the
representative’s identity and biometric data against
the National Population Database; taxpayers verify
via registered email/phone.
Five risk criteria groups
Stipulating 05 criteria groups to identify
high-tax-risk taxpayers upon e-invoice registration
(Article 7) and cases of suspension or cessation
of e-invoice usage (Article 8).
Authorization and erroneous invoices
Guidelines on authorizing e-invoice issuance and
handling erroneous e-invoices (adjustments/replacements,
statements of erroneous invoices, sales returns,
trade discounts, fee refunds, etc.).
10 working days
Conversion between e-invoices with and without
the tax authority’s code: High-risk taxpayers
are required to switch to coded e-invoices within
10 working days.
Requirements for service providers
Conditions for e-invoice service providers
(personnel, technical requirements, and a minimum
deposit/guarantee of VND 05 billion for data receipt,
transmission, and storage organizations).
Up to VND 150 billion/year
Measures to encourage invoice requests:
The “Lucky Invoice” program (maximum budget of
VND 150 billion/year) and rewards for consumers
who report sellers for failing to issue invoices.
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