#services consumed outside vietnam

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Warehouse supervisor and foreign buyer inspecting pallets ready for export in a bright loading bay

Zero-rated VAT on exports and sales to export processing enterprises: the evidence you need

The 0% VAT rate is what keeps Vietnamese exports competitive, but it is conditional: without the right contract, customs and payment evidence, the sale is taxed

28/09/2026 7 min read

Import coordinator and foreign engineer inspecting newly delivered machinery crates at a port warehouse

Foreign contractor tax

When foreign contractor tax does not apply: goods-only supplies, services used abroad and other boundary cases

Not every payment abroad is subject to foreign contractor tax, but the exclusions are narrower than many finance teams assume. This guide walks through goods su

28/09/2026 8 min read