File value-added tax return quarterly

🏢 Businesses

The quarterly VAT return must be filed no later than the last day of the first month of the following quarter; tax payment is due by the same deadline. Before filing: download invoices from the portal, reconcile output, review each input invoice, handle incorrect invoices, and obtain the correct carryforward amount.

TaxDatum helps you prepare and does not file on your behalf. TaxDatum is run by a private company, not the tax authority; filing is done on the official channel named under Where to file.

Machine-translated from the Vietnamese original; under editorial review.

Steps in order

1. 1Download invoices for the quarter from the e-invoice portalList of output and input invoices for the entire quarter; remind suppliers to send all invoices before closing.
2. 2Reconcile output invoices with the ledgerCorrect quantity, correct amount, correct tax rate; check adjustment and replacement invoices issued in the quarter and revenue incurred but not yet invoiced.
3. 3Review each input invoiceCorrect name and tax code of the enterprise; seller is operating normally; invoices of VND 5 million or more have non-cash payment evidence (Law 48/2024/QH15); used for taxable activities. Non-qualifying invoices are set aside with reasons noted.
4. 4Handle incorrect invoices before filingIncorrect information, incorrect amount, incorrect tax rate, returned goods: handle according to the correct method permitted by the e-invoice guidance document, in agreement with the other party.
5. 5Check tax rates and tax reduction policiesThree rates: 0%, 5%, 10%; if a 2% reduction policy under a National Assembly resolution is being applied, verify that invoices are issued within the applicable period.
6. 6Obtain the correct input VAT credit carryforward from the previous periodFrom the previous period's return that has been accepted. If there was an error in the previous period, file a supplementary return for that period; do not carry it forward to this period unless regulations permit.
7. 7Prepare a draft return, review, and fileReport the estimated amount due to the business owner; file the return signed with a digital signature and await acceptance notification.
8. 8Pay the tax and keep the quarterly filePrepare a payment slip with the correct tax type and period; pay by the same deadline as the return; keep the acceptance notification, payment receipt, and invoice reconciliation schedule.

What to prepare

Described by content; the exact form is taken from the system when filing. Tick what you already have.

• List of output and input invoices for the quarter downloaded from the e-invoice portal
• Accounting ledger or accounting software data for the quarter
• Bank statement of the enterprise for the quarter
• Non-cash payment evidence for each input invoice of VND 5 million or more
• List of input invoices not eligible for credit, with reasons
• File of incorrect invoice handling during the quarter (adjustments, replacements, agreements with the other party)
• Tax rate schedule by product and service
• Previous period's return that has been accepted (to obtain the carryforward amount)
• Enterprise digital signature still valid

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Where to file

Quarterly VAT tax return

E-tax system, submit to managing tax office; sign with enterprise digital signature.

Tax payment

Pay tax electronically via e-tax account or through bank; select correct tax type and period.

Business location or project in another province

Follow separate filing or allocation principles in guidance documents — read separate article before filing.

Find the official channel by name (the e-tax system, the tax mobile app, the e-invoice portal, the National Business Registration Portal) and check that the domain belongs to a government body before signing in. Never give your password or digital signature to strangers.

Common mistakes

• Skipping a quarter with no transactions — must still file a tax return.
• Remaining tax available for credit carried forward differs from previous period's accepted return.
• Claiming input VAT credit on invoices of VND 5 million or more but paid in cash.
• Still applying tax reduction rate to invoices issued after policy expiry date.
• Rolling prior period errors into current period return.
• Paying tax to wrong sub-item or wrong period.

Explainer articles

6 explainer articles on this procedure on CongThue.com (in Vietnamese).

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Related procedures

← All tax procedures

Questions and answers

What is the deadline for filing a quarterly VAT return?

The last day of the first month of the following quarter, under the Law on Tax Administration; tax payment due on the same deadline. For example, quarter III deadline is the last day of October.

Must a return be filed for a quarter with no invoices?

Yes. A period with no transactions still requires filing a return, marked as no transactions. Failure to file is a missing return, and missing multiple periods creates difficult arrears to resolve later.

Can input invoices paid in cash be claimed as input VAT credit?

For invoices of VND 5 million or more, the condition for input VAT credit is having a non-cash payment document (Law on VAT 48/2024/QH15). Paying in cash for invoices at that threshold does not meet the credit condition.

Reference content, written from general rules and possibly not yet updated for new documents; it does not give form numbers, penalty amounts or processing times. TaxDatum.com is run by a private company and is not a government portal. Before applying it to a real case, ask the managing tax office or a qualified professional.