In this article
Every business wants to save money, especially small and newly established ones. But low-cost accounting services are only truly cheap if you don't end up paying penalties, late-payment interest or the cost of rebuilding your books later. This article explains what a fair price looks like, how to tell genuine value from corner-cutting, and the 6 most common risks. The published fee schedule of ACCA Consulting Vietnam is used as a benchmark.
1. Affordable accounting: what is a fair price?
There is no single figure for every company. A fair fee depends on three main factors: the number of invoices and documents per month, the industry (manufacturing and construction involve costing and inventory work that is more complex than trading) and the type of entity (FDI companies have additional reporting requirements). Headcount also matters because it brings payroll, social insurance and personal income tax (PIT/TNCN) work.
The table below shows ACCA's fees for companies with fewer than 5 employees — transparent pricing from VND 399,000/month (≈ USD 16, approximate, at VND 25,500/USD), with each level corresponding to a specific workload range.
| Invoices – documents/month | Trading – Services | Manufacturing – Construction | FDI |
|---|---|---|---|
| No transactions | 399,000 | 520,000 | 640,000 |
| 1–15 | 800,000 | 1,040,000 | 1,280,000 |
| 16–30 | 1,200,000 | 1,560,000 | 1,920,000 |
| 31–50 | 1,800,000 | 2,340,000 | 2,880,000 |
| 51–100 | 2,800,000 | 3,640,000 | 4,480,000 |
| Over 100 | from 4,000,000 | from 5,200,000 | from 6,400,000 |
ACCA Consulting Vietnam fee schedule, companies with fewer than 5 employees. Headcount surcharge: 5–15 employees +VND 300,000; 16–30 employees +VND 700,000; over 30 employees from +VND 1,200,000.
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| No transactions | 399,000 VND |
| 1–15 invoices | 800,000 VND |
| 16–30 invoices | 1,200,000 VND |
| 31–50 invoices | 1,800,000 VND |
| 51–100 invoices | 2,800,000 VND |
| Over 100 invoices (from) | 4,000,000 VND |
Reading the table is simple. A trading company with around 20 invoices/month and 8 employees pays VND 1,200,000 + VND 300,000 = VND 1,500,000/month. If a quotation is significantly lower than your actual workload would suggest, ask exactly which tasks have been left out.
2. Genuine value vs. corner-cutting
Genuinely low prices come from an efficient process and volume-based pricing, not from dropping mandatory work. The table below helps you tell the two kinds of quotation apart.
| Item | Genuine value | Corner-cutting |
|---|---|---|
| Pricing basis | By invoice volume, industry and headcount | One flat price, no questions about workload |
| Accounting books | Kept fully throughout the year | Only files returns; books built at year-end |
| Financial statements, tax finalization | Clearly in scope or priced up front | Extra fee announced close to the 31 March deadline |
| Checking purchase invoices | Verifies input VAT deduction conditions | Enters the client's figures as received |
| Reminders, estimated tax | Sent before each period for approval | Tells you only after filing |
| Handover on termination | Handover clause included | Not mentioned |
3. 6 risks to avoid when choosing a low-cost provider
Risk 1: Returns filed, but no books kept
Returns may be filed on time while the books are left empty. When the financial statements and corporate income tax (CIT/TNDN) finalization fall due (31 March of the following year for a calendar financial year), the figures don't reconcile and the entire year's books must be rebuilt.
Risk 2: A low starting fee, surcharges later
The monthly fee is low, but financial statements, tax finalization, payroll and social insurance are all charged separately. The annual total can end up higher than a package priced in full from the start.
Risk 3: Late tax returns
This is the costliest risk. Under Decree 125/2020/ND-CP and its amending and supplementing documents, an organization filing a tax return 1–30 days late is fined VND 2–5 million; 31–60 days: VND 5–8 million; 61–90 days: VND 8–15 million; over 90 days: VND 8–15 million if no tax is payable, or VND 15–25 million if tax is payable (where the tax and late-payment interest have been paid in full before a violation record is made). Late tax payment also incurs late-payment interest of 0.03% per day.
Illustration: VND 399,000 × 12 months. Minimum penalties for organizations under Decree 125/2020/ND-CP and its amendments and supplements; late-payment interest not included.
View as table
| ACCA fee for 12 months – no transactions | 4,788,000 VND |
| Minimum penalty, 1–30 days late | 2,000,000 VND |
| Minimum penalty, 31–60 days late | 5,000,000 VND |
| Minimum penalty, 61–90 days late | 8,000,000 VND |
| Minimum penalty, over 90 days late (no tax payable) | 8,000,000 VND |
Risk 4: Invoices that don't qualify for VAT deduction
Purchase invoices of VND 5 million or more (VAT inclusive) must be paid by non-cash means for input VAT to be deductible. If nobody checks this, the company may file incorrectly and have the deduction disallowed on inspection.
Risk 5: Insufficient provisional CIT payments
Total provisional CIT paid over the four quarters must not be less than 80% of the tax payable per the annual finalization. Any shortfall may attract late-payment interest. Your provider needs to track profit and loss during the year to estimate correctly.
Risk 6: No handover, lost documents
Documents used for bookkeeping and preparing financial statements must be kept for at least 10 years. If you change providers without a handover record, you risk losing data precisely when you need it to respond to the tax authority.
4. How to choose affordable accounting without the risk
- 1Measure your workload
Calculate the average number of purchase and sales invoices per month, and your headcount.
- 2Compare with a published schedule
Compare the quotation with a public fee schedule for your industry and volume.
- 3Read the scope
Check whether bookkeeping, financial statements, tax finalization and payroll are included.
- 4Ask about handover
Require handover and confidentiality clauses in the contract.
- States the fee by invoice volume and industry
- Lists headcount surcharges up front
- Lists what is and is not included
- Includes deadline reminders and estimated tax before filing
- Includes a handover clause on termination
FAQ
What is ACCA's lowest accounting fee?
The tax-filing-only package for trading – services companies with no invoices yet starts from VND 399,000/month. Once invoices arise, fees are based on invoice volume, industry and headcount.
Why do manufacturing and construction companies pay more than trading companies?
Manufacturing and construction companies usually involve additional costing, raw materials and project accounting, so the workload is greater for the same number of invoices. That is why the fee schedule is split by industry.
Can a company check for itself whether its provider is doing all the work?
Yes. Ask for copies of filed returns, the acceptance notices and the books for each period. If needed, ACCA Consulting VN offers a free preliminary review of your books to identify any backlog.
Does the service fee include annual financial statements and tax finalization?
Scope varies between providers, so ask before signing. At ACCA, the package scope and any out-of-scope work are set out in a written quotation.
Affordable, complete and clearly scoped
Contact ACCA Consulting Vietnam via hotline/Zalo +84 938 847 699 for an accounting quotation in Ho Chi Minh City based on your actual workload, together with a free preliminary review of your books.
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