Expense rules in Vietnam.
All GDT rules: 10% VAT, công tác phí, mileage allowance and VAT recovery rules in Vietnam.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 10% | 100% reclaimable | Tax invoice required |
| Travel meals | 10% | 100% reclaimable | Per diem cap |
| Accommodation | 10% | 100% reclaimable | E-invoice required |
| Fuel | 10% | 100% reclaimable | Business records |
| Train / VR / flight | 10% | 100% reclaimable | Public transport |
| Taxi / Grab | 10% | 100% reclaimable | E-receipt |
| Client gifts | 10% | Limited | Reasonable cap |
| Parking | 10% | 100% reclaimable | Tax invoice |
E-invoice
Mandatory since 1 July 2022.
Công tác phí
Min private sector per diem.
Retention
GDT records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | VND 5,000/km | By company | Standard practice |
| Motorcycle | VND 2,500/km | By company | Reduced rate |
MNC practice
Private sector standard.
Records
Date, destination, km.
Covers
Mainly fuel.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Ho Chi Minh / Hanoi | VND 300,000 | VND 1,800,000 | VND 2,100,000 |
| Da Nang / Hai Phong | VND 250,000 | VND 1,400,000 | VND 1,650,000 |
| Senior executive | VND 500,000 | VND 3,000,000 | VND 3,500,000 |
| Foreign — Bangkok | VND 800,000 | VND 2,500,000 | VND 3,300,000 |
| Foreign — Singapore | VND 1,500,000 | VND 5,000,000 | VND 6,500,000 |
MNC practice
Standard executive per diem.
E-invoice
E-invoice mandatory for ITC.
No statutory rate
No mandatory GDT cap.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Vietnam → EU | 13th Directive if eligible | Variable | Direct filing per EU country |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | No agreement |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| VN VAT for foreign | No procedure | — | No general mechanism |
No B2B refund
No B2B recovery procedure.
Export exception
Refund for legitimate exports.
Outbound
VN company can recover EU VAT if registered.
Industrialize your Vietnam expenses with Illizeo.
VAT 10%/8%/5%, e-invoice OCR, công tác phí, multi-currency VND↔USD↔EUR↔CHF: all the GDT rules above are natively integrated into Illizeo.
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