Decree 144/2026/ND-CP amending Decree 181/2025/ND-CP detailing the Law on Value-Added Tax

DECREE

Amending and supplementing a number of articles of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025, detailing the implementation of a number of articles of the Law on Value-Added Tax, which had a number of articles amended and supplemented under the Government's Decree No. 359/2025/ND-CP dated December 31, 2025

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Value-Added Tax No. 48/2024/QH15, amended and supplemented under Law No. 90/2024/QH15 and Law No. 149/2025/QH15;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree amending and supplementing a number of articles of the Government's Decree No. 181/2025/ND-CP dated July 01, 2025, detailing the implementation of a number of articles of the Law on Value-Added Tax, which had a number of articles amended and supplemented under the Government's Decree No. 359/2025/ND-CP dated December 31, 2025.

Article 1. To amend and supplement a number of points and clauses of Article 4

1. To add Clause 3a after Clause 3 as follows:

“3a. Life insurance, health insurance, student insurance, and other human-related insurance services; insurance for domestic animals, insurance for plants, and other agricultural insurance services; insurance for ships, boats, equipment and other necessary tools directly for fishing; reinsurance as prescribed by the        law on insurance business; insurance for oil and gas structures and equipment, and oil tankers of foreign nationality hired by oil and gas contractors or foreign subcontractors to operate in Vietnam’s maritime zones and overlapping maritime zones in which Vietnam and countries with adjacent or opposite coasts have agreed to jointly fish.”.

2. To amend and supplement Point dd, Clause 4 as follows:

“dd) Sale of debts, including payables and receivables, and sale of deposit certificates.”.

3. To amend and supplement Clause 14 as follows:

“14. Exported products that are mined natural resources or minerals and have not been processed into other products, and exported products that are mined natural resources or minerals and have been processed into other products in line with the State’s orientations for not promoting export or restricting export of natural resources and raw minerals, as prescribed in the List (Appendix I and Appendix II) to this Decree.

Where it is necessary to adjust the exported products in the List (Appendix I and Appendix II) to suit the socio-economic context and the State’s orientations for not promoting export or restricting export of natural resources and raw minerals in each period, the Ministry of Industry and Trade shall determine and propose adjustments to the List and send them to the Ministry of Finance for assuming the prime responsibility for studying and coordinating with relevant ministries and agencies in reporting to the Government for consideration and decision.”.

Article 2. To amend and supplement Point b, Clause 1, Article 9

“b) Turnover from goods and services and commission revenue earned from agency activities for sale of goods and services not subject to value-added tax; commission revenue from brokerage of insurance services not subject to value-added tax.”.

Article 3. To amend and supplement a number of points of Clause 2 of Article 23

1. To amend and supplement Point a as follows:

“a) Total turnover from goods and services sold includes turnover from goods and services subject to value-added tax; turnover from goods and services not subject to value-added tax; added value from activities of purchase, sale and processing of gold, silver and gemstones (except where the added value is negative (-)); and turnover from goods and services prescribed in Clause 2, Article 40 of this Decree (if any).

Particularly, turnover of credit institutions and foreign bank branches shall be determined in accordance with the law on credit institutions; turnover from securities and securities market activities shall be determined in accordance with the law on securities; turnover from insurance business activities shall be determined in accordance with the law on insurance business.”.

2. To add Point c after Point b, Clause 2 as follows:

“c) Turnover from goods and services subject to value-added tax prescribed in this Clause includes turnover from goods not subject to declaration or calculation for payment of value-added tax (if any) prescribed in Clause 1, Article 5 of the Law on Value-Added Tax No. 48/2024/QH15, which was amended and supplemented under Law No. 149/2025/QH15.”.

Article 4. To amend and supplement Point g, Clause 2 of Article 26

“g) For goods and services purchased on deferred payment or installment payment with a value of goods and services purchased from 5 million dong or more, business establishments shall rely on written contracts for purchase of goods and services, value-added tax invoices, and non-cash payment documents for goods and services purchased on deferred payment or installment payment as the basis for crediting input value-added tax. Where non-cash payment documents are not yet available because the payment time under the contract or contract appendix has not yet fallen due, business establishments may still credit input value-added tax. By the payment time under the contract or contract appendix, the business establishments that do not have non-cash payment documents, shall declare and decrease the deductible input value-added tax amount corresponding to the value portion of goods and services without non-cash payment documents in the tax period in which the payment obligation under the contract or contract appendix arises. Where, after making the adjustment, business establishments obtain non-cash payment documents, such business establishments shall declare and credit the input value-added tax amount corresponding to the value portion of goods and services having non-cash payment documents in the tax period in which the non-cash payment documents are obtained.”.

Article 5. To replace the Lists (Appendix I and Appendix II)

To replace the Lists (Appendix I and Appendix II) to Decree No. 181/2025/ND-CP with the Lists provided in Appendix I and Appendix II to this Decree.

Article 6. Effect

1. This Decree takes effect from June 20, 2026.

2. Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.