Accounting records (Vietnam)
In Vietnam, businesses are required to maintain certain records for VAT purposes, including documents and other accounting records. This includes VAT invoices and supporting documents that substantiate input VAT claims.
Non-established businesses must retain all relevant information used to determine their Vietnam-sourced income in accordance with the Vietnamese law on tax administration, so that they are able to comply with potential future tax audits conducted by the Vietnamese tax authority.
VAT books and records in Vietnam cannot
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:23