In this article
Running a foreign-invested company means following Vietnamese Accounting Standards, local tax deadlines and an annual statutory audit, usually in Vietnamese. This guide explains what accounting services in Vietnam cover for foreign investors and directors, what you must file in 2026, and how ACCA Consulting Vietnam, an accounting firm in Ho Chi Minh City, prices its monthly packages.
1. Why foreign companies need local accounting support
A company with foreign capital in Vietnam is a Vietnamese legal entity. It keeps its books under Vietnamese rules, files tax returns with the Vietnamese tax authority and issues electronic invoices through the national system. Head-office reporting under IFRS or US GAAP does not replace any of this.
In practice, foreign directors face three gaps. The first is language: most returns, invoices and official letters are in Vietnamese. The second is timing: deadlines are monthly, quarterly and annual, and late filing triggers administrative fines. The third is structure: foreign-invested companies have extra obligations, such as a dedicated capital account and an audited annual financial statement.
Professional accounting services in Vietnam close these gaps. A good provider records transactions, prepares returns, reconciles bank accounts and explains the results to you in English, so you can make decisions without reading Vietnamese tax forms yourself.
2. What a foreign-invested company must file in 2026
The core obligations below come from the Law on Tax Administration 38/2019/QH14 and Decree 126/2020/ND-CP. A new Law on Tax Administration (2025) took effect on 1 July 2026, so the details should always be checked against the latest guidance.
| Filing | Frequency | Deadline |
|---|---|---|
| VAT return (monthly filer) | Monthly | 20th of the following month |
| VAT return (quarterly filer) | Quarterly | Last day of the first month of the next quarter |
| Personal income tax (PIT) withheld | Same period as VAT, only when tax is withheld | Same as VAT |
| Corporate income tax (CIT) provisional payment | Quarterly (payment, no quarterly return) | 30th of the first month of the next quarter |
| CIT finalization, PIT finalization, annual financial statements | Annual | Last day of the 3rd month after year-end (31 March) |
| Audited financial statements | Annual | Required for foreign-invested companies |
Newly established companies file VAT quarterly. After that, companies with total revenue from goods and services of 50 billion VND or less in the previous year may file quarterly; above that level, filing is monthly. The four quarterly CIT payments together must not be lower than 80% of the CIT payable in the annual finalization.
Tax rates worth knowing
- CIT: the standard rate is 20%. Under the 2025 CIT Law (67/2025/QH15), companies with annual revenue up to 3 billion VND pay 15%, and above 3 up to 50 billion VND pay 17%.
- VAT: rates are 0%, 5% and 10%. A 2% reduction (10% down to 8%) for certain goods and services has been extended to 31 December 2026, with excluded groups.
- Business license fee: abolished from 1 January 2026 (Resolution 198/2025/QH15).
- Social insurance: the employer pays 21.5% and the employee 10.5% of the insured salary.
3. FDI-specific rules that local companies do not face
Foreign investors usually obtain an Investment Registration Certificate (IRC) first and then an Enterprise Registration Certificate (ERC). The IRC is processed within 15 days of a complete, valid dossier (where investment policy approval is not required), and the ERC within 3 working days. See our Vietnamese guide on setting up a foreign-owned company for the full procedure.
- Direct investment capital account (DICA): charter capital must flow through this dedicated account.
- Capital contribution deadline: capital must be contributed within 90 days of the ERC issuance date.
- Statutory audit: annual financial statements must be audited by an independent audit firm.
- E-invoices: mandatory for all enterprises (Decree 123/2020, amended by Decree 70/2025).
- Records: accounting documents used for bookkeeping and financial statements must be kept for at least 10 years (Accounting Law 2015).
4. What accounting services in Vietnam usually include
A full monthly package from an accounting firm in Ho Chi Minh City typically covers the work below. The exact scope should be written into the service contract.
- Collecting and checking invoices, contracts and bank statements
- Recording transactions and keeping statutory ledgers
- Preparing and submitting VAT and PIT returns, calculating quarterly CIT payments
- Payroll support: PIT withholding and social insurance calculation
- Year-end CIT and PIT finalization and financial statements
- Working with the auditor and answering tax authority questions
- Short English summaries of filings and key risks for directors
ACCA Consulting Vietnam does not act as a chief accountant signing on your behalf, nor as an audit firm. We prepare the books and filings and coordinate with your independent auditor.
5. Accounting firm in Ho Chi Minh City: 2026 pricing
Fees depend on business type and monthly volume of invoices and vouchers. The FDI column below applies to companies with fewer than 5 employees. USD figures are approximate, converted at about 25,500 VND/USD.
| Invoices + vouchers / month | Trading & services | Manufacturing & construction | FDI | FDI ≈ USD (approx.) |
|---|---|---|---|---|
| No transactions | 399,000 | 520,000 | 640,000 | ≈ 25 |
| 1–15 | 800,000 | 1,040,000 | 1,280,000 | ≈ 50 |
| 16–30 | 1,200,000 | 1,560,000 | 1,920,000 | ≈ 75 |
| 31–50 | 1,800,000 | 2,340,000 | 2,880,000 | ≈ 113 |
| 51–100 | 2,800,000 | 3,640,000 | 4,480,000 | ≈ 176 |
| Over 100 | from 4,000,000 | from 5,200,000 | from 6,400,000 | from ≈ 251 |
ACCA Consulting Vietnam price list 2026. Headcount surcharge: 5–15 staff +300,000; 16–30 staff +700,000; over 30 staff from +1,200,000 VND/month.
View as table
| No transactions | 640,000 VND |
| 1–15 | 1,280,000 VND |
| 16–30 | 1,920,000 VND |
| 31–50 | 2,880,000 VND |
| 51–100 | 4,480,000 VND |
| Over 100 (from) | 6,400,000 VND |
6. How to switch to a new accounting provider
- 1Free review
We look at your recent returns, ledgers and tax account to spot open issues.
- 2Scope and quote
We agree the service scope, reporting language and fixed monthly fee.
- 3Handover
Your previous accountant or head office hands over data, e-tax access arrangements and documents.
- 4First month close
We record transactions, reconcile bank accounts and prepare the next returns.
- 5Regular reporting
You receive filing confirmations and a short monthly summary in English.
If your books have gaps from previous years, fix them before the next audit or tax inspection rather than after. A preliminary review is free and gives you a clear list of what needs attention.
FAQ
Can a foreign director handle Vietnamese tax filings without a local accountant?
Legally the company is responsible for its filings, not the provider. In practice, returns, e-invoices and tax notices are in Vietnamese and deadlines are frequent, so most foreign-owned companies use a local accountant or an outsourced service.
Do small foreign-invested companies still need an annual audit?
Yes. Foreign-invested companies must have their annual financial statements audited by an independent audit firm, regardless of size. Your accountant prepares the statements and supports the auditor.
How much do accounting services in Vietnam cost for an FDI company?
At ACCA, monthly fees for FDI companies with under 5 employees start at 640,000 VND (about 25 USD, approximate) when there are no transactions and rise with invoice volume. A fixed quote is given after reviewing your documents.
Do you report in English?
Yes. Filings are made in Vietnamese as required, and we provide English summaries and explanations for directors and head office.
Talk to an accounting firm in Ho Chi Minh City
ACCA Consulting Vietnam supports foreign-invested companies with bookkeeping, tax filing and audit preparation. Get a free preliminary review and a fixed monthly quote.
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