Vietnam issues the implementing decree for its new VAT Law: non-cash payment needed for input VAT from VND 5 million (Decree 181/2025/NĐ-CP)
This page records one dated change. For the rules in Vietnam as they stand today, see the Vietnam guide →
- Jurisdiction
- Vietnam
- Tax
- VAT (GTGT)
- Change type
- Compliance
- Status
- In force
- Impact
- Plan ahead
- Announced
- 1 July 2025
- Effective
- 1 July 2025
- Instrument
- VN-DECREE-181-2025-ND-CP
- Authority
- Chính phủ (Government of Vietnam)
- Verified
- Fetched from official source · high confidence
VAT-registered businesses in Vietnam claiming input VAT deduction or VAT refunds.
Businesses claiming input VAT credits must retain non-cash payment evidence for purchases ≥ VND 5 million.
Decree 181/2025/ND-CP, issued 1 July 2025 and in force the same day, details the VAT Law 48/2024/QH15. Article 26 requires non-cash payment documents for input VAT credit on purchases (including imports) of VND 5 million or more including VAT; the VAT refund rules include transitional provisions for pre-July 2025 investment projects. Issued alongside Circular 69/2025/TT-BTC. Later amended by Decree 359/2025/ND-CP (in force 1 January 2026), which repealed the refund condition that the seller had declared and paid VAT (Art. 37.3 and 39.3) and added agricultural-product rules, and by Decree 144/2026/ND-CP (in force 20 June 2026).
What changed in detail
The Government issued Decree No. 181/2025/NĐ-CP on 1 July 2025, signed by Deputy Prime Minister Hồ Đức Phớc. It details a number of articles of VAT Law No. 48/2024/QH15 and took effect the same day as the law, 1 July 2025. The Ministry of Finance issued Circular 69/2025/TT-BTC alongside it.
Its input-credit conditions are in Chapter III, Section 2:
- Article 25 requires a VAT invoice for the purchase, or a document proving VAT paid at import or paid on behalf of a foreign supplier.
- Article 26 requires non-cash payment documents for goods and services bought, including imports, of VND 5 million or more including VAT. A non-cash payment document is one that proves payment under Decree 52/2024/NĐ-CP on cashless payments; a buyer paying cash into the seller’s account does not qualify. The article also sets out special cases, such as offsetting purchases against sales, debt netting through a third party, and payment through a third party named by the seller.
The decree also sets the VAT refund rules, with transitional provisions for investment projects begun before July 2025, and the detailed rules on foreign suppliers and withholding that Law 48 leaves to the Government.
What it means
Decree 181 is in force, as amended. Decree 359/2025/NĐ-CP, from 1 January 2026, repealed Articles 37(3) and 39(3), so a refund no longer depends on the seller having declared and paid the VAT, and added agricultural-product rules. Decree 144/2026/NĐ-CP, from 20 June 2026, added exemptions and changed apportionment of input VAT.
Later decrees have amended Decree 181, so readers should check the current consolidated text of Article 26 before relying on it. The VND 5 million rule applies to the VAT-inclusive value of the purchase, so finance teams should hold back input VAT claims on purchases at or above the line until a bank transfer or other non-cash payment document is on file.
Proof
Cơ sở kinh doanh phải có chứng từ thanh toán không dùng tiền mặt đối với hàng hóa, dịch vụ mua vào (bao gồm cả hàng hóa nhập khẩu) từ 05 triệu đồng trở lên đã bao gồm thuế giá trị gia tăngBusiness establishments must have non-cash payment documents for goods and services purchased (including imported goods) of VND 5 million or more including VAT
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Nghị định số 181/2025/NĐ-CP ngày 01 tháng 7 năm 2025 (signed copy, Government Electronic Portal) · datafiles.chinhphu.vn