Key takeaways Decree 236/2025/ND-CP implements Vietnam’s Global Minimum Tax effective October 15, 2025, targeting multinational groups with EUR 750 million

Key takeaways FDI companies need minimum 300 million VND uncredited input VAT to qualify for export and investment project refunds.

Key takeaways Law No. 90/2025/QH15 takes effect July 1, 2025, modernizing Vietnam’s VAT system with mandatory electronic processing. Standard VAT