--- title: "Vietnam VAT Filing 2026: Monthly or Quarterly, Due Dates" description: "Who may file VAT quarterly in Vietnam, the VND 50 billion test, due dates on the 20th and at month end, every 2026 weekend and holiday shift, and the new 01/GTGT form." canonical: https://sosachsang.thenexova.cloud/en/blog/vietnam-vat-filing-monthly-or-quarterly lang: en last-updated: 2026-10-04 --- 20/07 Tax # Monthly or quarterly VAT filing in Vietnam, and the 2026 deadlines > Who may file VAT quarterly in Vietnam, the VND 50 billion test, due dates on the 20th and at month end, every 2026 weekend and holiday shift, and the new 01/GTGT form. Nguồn / Source: https://sosachsang.thenexova.cloud/en/blog/vietnam-vat-filing-monthly-or-quarterly [!**Trần Minh Quân**Tax accountant](/en/team/tran-minh-quan)Published 20 Jul 2026Updated 4 Oct 20267 min read ![An open planner on a desk with a yellow sticky note reading Tax Deadline, a pen, paper clips and glasses](/_astro/blog-3.KJP9E_SP_Z2duuT5.jpg) In this article 1. [Which period applies to you](#which-period-applies-to-you) 2. [Monthly or quarterly: which is better for a small company?](#monthly-or-quarterly-which-is-better-for-a-small-company) 3. [2026 VAT deadlines with weekend and holiday shifts](#2026-vat-deadlines-with-weekend-and-holiday-shifts) 4. [The filing deadline is also the payment deadline](#the-filing-deadline-is-also-the-payment-deadline) 5. [A new 01/GTGT form from July 2026](#a-new-01gtgt-form-from-july-2026) 6. [Where people usually slip](#where-people-usually-slip) 7. [When to bring in an accountant](#when-to-bring-in-an-accountant) 8. [Sources and update](#sources-and-update) If your company’s revenue from goods and services last calendar year was VND 50 billion or less, you may file VAT quarterly. Above VND 50 billion you must file monthly. A newly established company may choose quarterly from the start. Monthly returns are due on the 20th of the following month. Quarterly returns are due on the last day of the first month of the next quarter. The tax itself is due on the same day as the return. When a due date lands on a weekend or public holiday, it moves to the next working day. In 2026 that happens seven times. The next one that matters: the Q3 2026 VAT return is due **Monday 2 November 2026**, because 31 October is a Saturday. If you run a small company in Vietnam and your accountant has only ever told you “it’s done”, this page is meant to help you check. ## Which period applies to you The “period” (monthly or quarterly) and the “deadline” are separate questions. You need the first to know the second. ### An established company Look at one number: total revenue from selling goods and services in the previous calendar year. From 1 July 2026 the detailed rules sit in Circular 89/2026/TT-BTC, which implements the new Law on Tax Administration (108/2025/QH15) and Decree 252/2026/NĐ-CP. The threshold has not changed: - **Over VND 50 billion** last year: monthly VAT returns. - **VND 50 billion or less**: you may choose quarterly, or stay monthly. Quarterly is an option, not a requirement. ### A new company A company in its first year may choose quarterly filing. After 12 months of operation, it re-checks its period each new calendar year against the previous year’s revenue. If revenue in the first year already passed VND 50 billion (even over less than 12 months), the company moves to monthly filing from the following year. Most of the foreign-owned start-ups we work with are on quarterly VAT. A two-person design studio that opened in March 2025 and billed VND 2.8 billion that year simply stays quarterly in 2026. ### Switching periods Whatever period you file under is fixed for the whole calendar year. You cannot file January and February monthly and then switch to quarterly in July. A change has to be notified to the tax office at the start of the year it applies to. The secondary guides we have read on Circular 89/2026 do not yet agree on the exact notice form and cut-off, so before we switch any client we check the circular itself and the e-tax portal. If you do this yourself, call your local tax office (Thuế cơ sở) first. ## Monthly or quarterly: which is better for a small company? Most of our small-company clients who can choose quarterly do. Four returns a year instead of twelve is fewer chances to miss one. But quarterly is not always the better fit. Quarterly tends to suit you if: - Revenue is steady and you have few large purchase invoices. - You collect paperwork in batches rather than as it arrives. - The VAT due each quarter is small relative to your cash balance. Monthly tends to suit you if: - You want mistakes caught early. On quarterly filing, a wrong supplier invoice from July may only surface in late October, when the supplier is slow to reissue it. - Your quarterly VAT bill is large and you would rather pay it in smaller pieces. - You often have more input VAT than output VAT (equipment purchases, stock build-up) and want to track the credit carried forward closely. ## 2026 VAT deadlines with weekend and holiday shifts The shifted dates below match Official Letter 1574/GLA-NVDTPC of 23 April 2026 from the tax authority, and we rechecked each against the calendar. | Period | Statutory date | Actual deadline | Why it moved | | ------------ | -------------- | --------------- | ------------------------------------------- | | January 2026 | 20 Feb 2026 | Mon 23 Feb 2026 | Lunar New Year holiday | | February | 20 Mar 2026 | 20 Mar 2026 | | | March | 20 Apr 2026 | 20 Apr 2026 | | | April | 20 May 2026 | 20 May 2026 | | | May | 20 Jun 2026 | Mon 22 Jun 2026 | 20 June is a Saturday | | June | 20 Jul 2026 | 20 Jul 2026 | | | July | 20 Aug 2026 | 20 Aug 2026 | | | August | 20 Sep 2026 | Mon 21 Sep 2026 | 20 September is a Sunday | | September | 20 Oct 2026 | 20 Oct 2026 | | | October | 20 Nov 2026 | 20 Nov 2026 | | | November | 20 Dec 2026 | Mon 21 Dec 2026 | 20 December is a Sunday | | December | 20 Jan 2027 | 20 Jan 2027 | | | Q1 2026 | 30 Apr 2026 | Mon 4 May 2026 | 30 April and 1 May holidays, then a weekend | | Q2 2026 | 31 Jul 2026 | Fri 31 Jul 2026 | | | Q3 2026 | 31 Oct 2026 | Mon 2 Nov 2026 | 31 October is a Saturday | | Q4 2026 | 31 Jan 2027 | Mon 1 Feb 2027 | 31 January 2027 is a Sunday | This table covers VAT only. Provisional corporate income tax, year-end finalization and household business dates are on our [2026 tax calendar](/en/tax-calendar-2026), which you can filter by business type and add to your phone calendar. A shifted deadline is a safety margin, not a target. We file for clients at least three working days early, because the e-tax portal slows down badly on the last day. ## The filing deadline is also the payment deadline For VAT, the tax must be paid by the same date the return is due. Filing on time and paying a day late still triggers late-payment interest of 0.03% per day on the unpaid amount. There is one exception in 2026\. Decree 245/2026/NĐ-CP lets companies in listed sectors, plus small and micro enterprises, pay VAT for May to September (or Q2 and Q3) later than usual. Only the payment moves. The returns are still due on the dates above. Who qualifies, the new payment dates and the 2 November 2026 cut-off for the request are in our post on the [2026 tax payment extension](/en/blog/vietnam-tax-payment-extension-2026-decree-245). ## A new 01/GTGT form from July 2026 Circular 89/2026/TT-BTC replaced Circular 80/2021/TT-BTC on 1 July 2026 and reissued the tax return forms. The standard VAT return (credit method) is still called “01/GTGT”, but it is a new version. According to the guides we have read, the new form applies from the July 2026 tax period, which means from the Q3 2026 return for quarterly filers. Periods before 1 July 2026 still use the old form. We have cross-checked this against several summaries and are still confirming the detail line by line against the circular itself. In practice the e-tax portal and the HTKK filing software pick the form from the period you select. What you need to get right is the period. One more thing that runs to the end of the year: the standard 10% VAT rate is cut to 8% for most goods and services until 31 December 2026 under Resolution 204/2025/QH15, with some sectors excluded. Invoices issued from 1 January 2027 go back to 10% unless the cut is extended again. ## Where people usually slip These come from the files clients have brought us over the last two years. - **Confusing the period with the deadline.** A founder told us “Q3 is filed”. It was actually the September monthly return, because the company was registered for monthly filing. July and August were never filed. The portal did not complain until a penalty notice arrived. - **Switching to quarterly mid-year.** One company filed monthly through April, then submitted a Q2 return in July. It was rejected, and May and June became late. - **Filing without paying.** “Received” on the e-tax portal means the return arrived. It does not mean the tax was paid. The payment is a separate step, usually through your company’s bank. - **Skipping a return because there were no sales.** A new company with zero revenue still files a VAT return for the period, showing zero. No return means a late filing. - **Throwing away late supplier invoices.** A purchase invoice from September that reaches you in November can generally still be declared for input VAT credit, as long as the tax office has not yet announced an inspection at your premises. Many owners assume it is lost and give up a few million dong of credit. - **Leaving it to the shifted Monday.** Legal, but that Monday is when the portal is busiest. We once waited from 3 pm to 9:40 pm to sign a return electronically. ## When to bring in an accountant A company with a handful of invoices, one line of business and tidy paperwork can file quarterly VAT itself with the table above and a phone reminder. Once you have many suppliers, goods at different VAT rates (5%, 8%, 10%), or input credit carried forward, it is worth having someone on it every month. Our [tax filing service](/en/services/tax-filing) is VND 1.5 million a month before 8% VAT, with reminders five days ahead, and your e-tax account always stays in your company’s name. If you also need the books and annual statements, see [bookkeeping and financial statements](/en/services/bookkeeping-financial-statements). Compare on our [pricing page](/en/pricing), try the [fee calculator](/en/fee-calculator), or [book a free 30-minute call](/en/book-a-call) with Quân to decide whether monthly or quarterly suits you. Next in this series: [provisional CIT and the 80% rule](/en/blog/vietnam-provisional-cit-2026), and [CIT finalization and financial statements for 2026](/en/blog/vietnam-cit-finalization-financial-statements-2026). ## Sources and update Based on the Law on Tax Administration 108/2025/QH15 and Decree 252/2026/NĐ-CP of 30 June 2026 (both effective 1 July 2026), Circular 89/2026/TT-BTC (Article 19 on quarterly VAT filing, the new 01/GTGT form), Official Letter 1574/GLA-NVDTPC of 23 April 2026 on the 2026 filing schedule, Decree 245/2026/NĐ-CP of 27 June 2026 on payment extensions, and Resolution 204/2025/QH15 on the VAT cut. Last checked 4 October 2026\. The start date of the new 01/GTGT form and the notice for switching periods come from secondary guides; we will update this page once we have checked them against the original circular. NG ## Sources checked 1. [10 filing deadlines taxpayers should note from 1 July 2026 (VOV, Vietnamese)](https://vov.vn/kinh-te/10-moc-thoi-han-nop-ho-so-khai-thue-nguoi-nop-thue-can-luu-y-tu-172026-post1315704.vov) 2. [Decree 252 on tax administration (KPMG Vietnam)](https://kpmg.com/vn/en/insights/2026/07/decree-252-on-tax-administration.html) 3. [Vietnam tax administration: Decree 252/2026 compliance (Vietnam Briefing)](https://vietnam-briefing.com/news/vietnam-tax-administration-decree-252-2026-compliance.html/) 4. [When to file VAT quarterly from 1 July 2026 (Thư Viện Pháp Luật, Vietnamese)](https://thuvienphapluat.vn/phap-luat/tu-172026-khi-nao-khai-thue-gtgt-theo-quy-lua-chon-thay-doi-doi-tuong-khai-thue-theo-quy-ra-sao-281759.html) 5. [2026 filing schedule under Official Letter 1574/GLA-NVDTPC (Thư Viện Pháp Luật, Vietnamese)](https://thuvienphapluat.vn/ma-so-thue/phap-luat-thue/lich-nop-ho-so-khai-thue-va-nop-thue-thang-42026-den-het-nam-2026-theo-cong-van-1574-223980.html) 6. [Tax return forms under Circular 89/2026/TT-BTC (iHoadon, Vietnamese)](https://ihoadon.vn/hddt/ho-so-khai-thue-theo-thong-tu-89-2026-tt-btc.html) Checked on 4 Oct 2026\. Tax rules change often; ask an accountant about your own case before acting on this. TG ## Written by ![Portrait of a Vietnamese man in a cream blazer sitting with hands clasped on a table, smiling against a grey background](/_astro/team-4.Dev35YFW_Z1OLKwm.jpg) Trần Minh Quân, Tax accountant Nine years of tax returns for trading and service companies. The first in the office to read a new circular and turn it into one page for the team. [Profile and other articles](/en/team/tran-minh-quan) LQ ## Read next 12/08 Tax [Quarterly provisional CIT in 2026: the new deadline and the 80% rule](/en/blog/vietnam-provisional-cit-2026) 02/10 Tax [Vietnam tax payment extension 2026: who qualifies and the 2 November cut-off](/en/blog/vietnam-tax-payment-extension-2026-decree-245) 25/09 Tax [CIT finalization and financial statements for 2026: due 31 March 2027](/en/blog/vietnam-cit-finalization-financial-statements-2026) DV ## Want someone to handle this? [Tax filing: price and what is included](/en/services/tax-filing)[Ask an accountant, free](/en/book-a-call)[More on tax](/en/blog/topic/tax)