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Accounting, tax & corporate finance in the digital era

Practical knowledge for doing business in Vietnam: stay compliant, control costs and decide with data. Updated for 2026 rules, e-invoicing, automation and AI in accounting — written by the experts at ACCA Consulting Vietnam.

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1061 articles12 topicsUpdated 10/2026Accounting from 399,000 VND/month

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61 articles
Pricing

Full-Service Accounting Fees 2026 in Ho Chi Minh City

From VND 399,000/month — a detailed fee schedule by invoice volume, business type and number of employees.

6 min readRead →
Accounting

Accounting Services in Ho Chi Minh City: 8 Criteria to Choose

8 criteria to help business owners choose a reliable accounting firm in Ho Chi Minh City, with a scorecard and a published fee schedule.

7 min readRead →
Accounting

Affordable Accounting in Vietnam: Fair Prices and 6 Risks

Fair accounting fees by invoice volume, how to spot providers that cut corners, and 6 risks companies should avoid.

7 min readRead →
FDI

Setting Up a Foreign-Owned Company in HCMC: IRC & ERC Steps

The IRC – ERC process, the DICA capital account, the capital contribution deadline and the accounting and tax tasks right after licensing.

8 min readRead →
FDI

Mandatory Accounting and Tax Reports for FDI Companies

Which accounting and tax reports an FDI company must file during the year, and how to organize the calendar so nothing is late.

7 min readRead →
FDI

5 Ways to Invest in Vietnam Compared for Foreign Investors

A side-by-side comparison of 5 foreign investment forms in Vietnam by legal status, revenue, procedures and accounting and tax obligations.

7 min readRead →
FDI

Representative Office in Vietnam: What It Can and Cannot Do

The activity limits of a foreign representative office, its PIT and insurance obligations, and the warning signs of permanent establishment risk.

7 min readRead →
FDI

Branch or Subsidiary in Vietnam: Which Should You Choose?

A comparison of a foreign trader's branch and a subsidiary on liability, business scope, tax, accounting and the situations that suit each.

7 min readRead →
FDI

Foreign Investors Buying Shares in Vietnam: Step-by-Step Guide

The process for a foreign investor to contribute capital to or buy shares in a Vietnamese company, with key milestones and accounting tasks.

7 min readRead →
FDI

Joint Venture in Vietnam: 9 Financial Clauses to Agree Early

A checklist of 9 financial clauses in a joint venture agreement and the accounting consequences of each.

8 min readRead →
FDI

How Much Charter Capital for an FDI Company in Vietnam?

How to budget charter capital for a foreign-owned company from actual operating costs, with a sample table and common risks.

7 min readRead →
FDI

Amending the IRC in Vietnam: When It's Required and What to File

A reference table of which changes require amending the IRC, the ERC or both, the documents to prepare and the risks of transferring funds on outdated details.

7 min readRead →
FDI

Capital Contribution Deadline for Foreign Investors in Vietnam

The 90-day charter capital timeline for FDI companies, scenarios for late or partial contribution, and how to track capital in the books.

7 min readRead →
FDI

Direct Investment Capital Account (DICA) in Vietnam Explained

An explanation of the direct investment capital account (DICA), transactions that must pass through it, a reference table and common mistakes.

7 min readRead →
FDI

Director Based Abroad: Authorization, Digital Signatures, Approvals

Approval matrices, authorization and digital signature management when the legal representative is often outside Vietnam.

7 min readRead →
FDI

Profit Repatriation for FDI Companies in Vietnam: Conditions

The sequence for remitting profits abroad from an FDI company: required conditions, the order of documents and the points banks most often query.

7 min readRead →
FDI

Repatriating Profits with Accumulated Losses: A Worked Example

A hypothetical 3-year case showing when an FDI company with accumulated losses can still distribute profits, and the maximum it can distribute.

7 min readRead →
FDI

Foreign Loans for FDI Companies: Parent Loans and Registration

What an FDI company must do when borrowing from its parent: loan classification, registration, accounts, documents and interest expense.

7 min readRead →
FDI

Mandatory FDI Financial Statement Audit: A 12-Week Plan

A 12-week schedule that helps FDI accounting teams complete the annual financial statement audit before 31 March without a last-week crunch.

8 min readRead →
FDI

Choosing an Auditor for an FDI Company: Big Four or Mid-Tier?

A weighted scorecard to help FDI companies choose the right audit firm instead of comparing only fees or brand names.

7 min readRead →
FDI

First-Year Audit for FDI Companies in Vietnam: Checklist

A checklist of documents specific to an FDI company's first-year audit, and the mistakes that most often lead to a qualified audit opinion.

7 min readRead →
FDI

What Are Related Party Transactions in Vietnam? Spotting Them

Related party transactions explained in plain language: how to identify related parties and which transactions are commonly overlooked.

7 min readRead →
FDI

Related Party Appendix in the CIT Finalization: Data Preparation

How to gather data from the books into the related party transaction appendix, reconcile it to the financial statements, and a ready-to-use summary template.

7 min readRead →
FDI

Transfer Pricing Documentation in Vietnam: When and What

The three-tier structure of transfer pricing documentation, how to check exemption yourself and a preparation roadmap for FDI companies.

7 min readRead →
FDI

Management Fees and Royalties to the Parent: Deductibility Rules

An evidence checklist so management fees and royalties paid to the parent company are accepted as deductible expenses, with an example of the cost if they are disallowed.

7 min readRead →
FDI

Interest Deduction Cap for Related Party Groups: Worked Case

A hypothetical case calculating EBITDA, interest above the cap and the carry-forward to the next year for an FDI company borrowing from its parent.

8 min readRead →
FDI

Buying from the Parent: Transfer Pricing Risks and Safeguards

FDI distributors and contract manufacturers buying from their group: read your profit margins to spot transfer pricing risk early.

8 min readRead →
FDI

Foreign Contractor Tax on Payments to Your Group: Quick Guide

A quick reference to foreign contractor tax obligations for each type of payment an FDI company makes to its parent, and the records to keep.

8 min readRead →
FDI

Monthly Intercompany Reconciliation: A 5-Step Process

A 5-step monthly intercompany reconciliation process, with a reconciliation template and Excel tips.

7 min readRead →
FDI

Work Permits for Foreigners in Vietnam: What FDI Companies Need

An overview of the work permit and temporary residence card process for foreign experts, and the accounting obligations that come with it.

8 min readRead →
FDI

Work Permit Exemptions in Vietnam: How to Check Correctly

How to check whether a foreign national is exempt from a work permit, and the confirmation procedure that still applies.

7 min readRead →
FDI

Tax Residency for Expats in Vietnam: Resident or Non-Resident?

A step-by-step flow to determine whether a foreign expert is a resident or non-resident for Vietnamese personal income tax, and the consequences.

8 min readRead →
FDI

Expat PIT in Vietnam: First and Final Year, a Worked Case

A hypothetical expert arriving in September 2026 and leaving Vietnam in May 2028: tax periods, deductions and finalization.

8 min readRead →
FDI

Net Salary for Expats in Vietnam: Grossing Up for PIT

How to convert an expat's net salary to gross step by step, with a housing example and an Excel template to avoid underpaying tax.

8 min readRead →
FDI

Expat Housing, School Fees, Flights: Which Are Taxable in Vietnam?

A quick reference for common expat benefits: which are usually subject to personal income tax, and which depend on conditions and documents.

8 min readRead →
FDI

Compulsory Social Insurance for Foreign Employees in Vietnam

A checklist to determine whether an expat is subject to compulsory social insurance, the exclusions, and the impact on payroll costs.

7 min readRead →
FDI

Expat Salary Paid from Abroad: How to Declare Tax in Vietnam

Offshore and split payroll: who files the tax, whether recharge costs are deductible, and the cash flow points to control.

7 min readRead →
FDI

Double Tax Treaties in Vietnam: How Expats Can Apply Them

How expats use tax treaties: the employment income article, exemption or credit, the certificate of residence and a document checklist.

7 min readRead →
FDI

Monthly Payroll for FDI Companies in Vietnam: Bilingual Checklist

A bilingual Vietnamese–English payroll checklist for FDI companies: HR, accounting and director roles, monthly deadlines and a worked salary example.

7 min readRead →
FDI

Investment Project Implementation Reports in Vietnam: How to File

A guide to the investment project implementation report: reporting periods, figures to take from the accounting records and common capital reporting errors.

7 min readRead →
FDI

Statistical Reports for FDI Companies in Vietnam: Often-Missed Forms

An overview of non-tax reports for FDI companies: statistics, labor and foreign loans; a reminder calendar and how to look up the forms currently in force.

6 min readRead →
FDI

Export Processing Enterprises (EPE) in Vietnam: Accounting & Tax

Accounting and tax specifics of export processing enterprises: customs, domestic trade, VAT and goods finalization; compared with regular FDI companies.

7 min readRead →
FDI

VAS vs IFRS: 12 Key Differences FDI Accountants Should Know

A 12-point comparison of VAS and IFRS, an example of the impact on the numbers, and notes on the IFRS adoption roadmap in Vietnam.

8 min readRead →
FDI

Group Reporting Package for the Parent: Converting VAS to IFRS

Step by step, building a VAS→IFRS bridge for the reporting package: adjusting entries, variance controls, a template and a timeline.

8 min readRead →
FDI

Mapping the VAS Chart of Accounts to the Group Chart of Accounts

How to design a VAS-to-group chart of accounts mapping table, a sample template and the errors that distort consolidated figures.

7 min readRead →
FDI

Using USD as the Accounting Currency in Vietnam: Conditions & Steps

Conditions for choosing USD as the accounting currency, the required procedures, translating financial statements into VND and the pros and cons.

7 min readRead →
FDI

FX Differences in FDI Companies: Accounting and Period-End Revaluation

Accounting for realized exchange differences and period-end revaluation, through a case involving a parent-company loan and USD supplier payables.

8 min readRead →
FDI

Bilingual Vietnamese–English Accounting Records: Rules and Setup

Language requirements for vouchers and books, and how to organize bilingual Vietnamese–English accounting records in software for FDI companies.

7 min readRead →
FDI

Vietnamese–English Accounting & Tax Glossary: 60 Everyday FDI Terms

A glossary of 60 Vietnamese–English accounting and tax terms in 4 topics, with sample sentences for monthly reporting emails to the group.

9 min readRead →
FDI

Month-End Close for FDI Companies: A 5-Working-Day Group Calendar

A 5-working-day month-end close calendar for FDI companies, with owners, controls and tips to shorten the close.

8 min readRead →
FDI

Chief Accountant for FDI Companies: Requirements and Outsourcing

What a chief accountant does in an FDI company, which conditions apply, and whether to hire in-house or outsource.

8 min readRead →
FDI

RFP Template for Outsourcing Accounting at an FDI Company

An 8-section RFP framework for requesting accounting service proposals for an FDI company, plus a scorecard to compare the quotes you receive.

8 min readRead →
FDI

SLAs in Accounting Service Contracts for FDI Companies

The SLA clauses to include when outsourcing accounting for an FDI company, with measurable sample KPIs and how to track them.

8 min readRead →
FDI

Switching Accounting Providers: Handover Checklist for FDI Firms

An accounting handover checklist for changing providers: data, documents, e-accounts, open items and a safe cut-over date.

8 min readRead →
FDI

CIT Incentives for FDI Projects: How to Check Eligibility

A self-check list for CIT incentive conditions of FDI projects, how to account separately for incentivized income, and mistakes that forfeit incentives.

8 min readRead →
FDI

How the Global Minimum Tax Affects FDI Companies in Vietnam

An explanation of Pillar Two, the domestic top-up tax and the accounting data FDI companies should prepare so they are not caught off guard.

7 min readRead →
FDI

VAT Refunds for New FDI Investment Projects: Files and Pitfalls

How to compile input VAT during construction and machinery imports, and prepare the refund file so it is not delayed.

7 min readRead →
FDI

Dissolving an FDI Company: From Project Termination to Tax Code

A stage-by-stage roadmap for dissolving a foreign-owned company, with time estimates and the points that tend to prolong the process.

7 min readRead →
FDI

Closing a Foreign Representative Office: Procedures and Tax

A checklist for closing a representative office: staff, PIT, tax code, bank account and the points that prolong the process.

6 min readRead →
FDI

Capital Transfers by Foreign Investors: Tax and Who Files

A hypothetical transfer of a capital contribution: calculating the gain, identifying the filing party and the order of procedures.

7 min readRead →
FDI

Accounting Services in Vietnam for Foreign Companies (2026 Guide)

What foreign-owned companies must file in Vietnam, how local accounting works, and what monthly accounting services cost in 2026.

7 min readRead →

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