Compliance is a set of workstreams
There is no single Vietnam compliance filing. A foreign-invested company normally needs aligned investment, enterprise, tax, accounting, invoice, employment and sector-licence records. The correct duties depend on the activity, location and workforce.
Keep investment and enterprise records aligned
The Investment Law No. 143/2025/QH15 and Decree No. 96/2026/NĐ-CP govern the current investment framework. Enterprise registration is governed by Decree No. 168/2025/NĐ-CP, amended by Decree No. 296/2026/NĐ-CP. Changes to matters recorded in an IRC or enterprise-registration record should be assessed before implementation, not after a contract or invoice has already been issued.
Tax, accounting and electronic invoices
The Tax Administration Law No. 108/2025/QH15 took effect on 1 July 2026. Its implementing rules include Decree No. 252/2026/NĐ-CP. Electronic invoices and electronic documents are governed by Decree No. 254/2026/NĐ-CP from the same date. Businesses should use invoice processes that match their tax position and retain records that support declared revenue, costs and transactions.
Corporate income tax is governed by Law No. 67/2025/QH15. Do not assume that a tax incentive applies because a company is foreign-owned, newly formed or located in a named zone. Eligibility depends on the statutory conditions and the investment project.
Employment and foreign workers
Employment compliance includes contracts, payroll, social-insurance obligations and workplace rules. If the company employs foreign nationals, Decree No. 219/2025/NĐ-CP is the current framework for foreign workers in Vietnam. It replaced the former foreign-worker rules in Decree No. 152/2020/NĐ-CP for this subject.
Sector rules still apply
Many activities require more than a business-registration certificate: for example, trading, education, food, construction, transport, finance, health or data-intensive services can have separate conditions. Confirm the activity-specific authority, licence and ongoing reporting before launch.
Monthly control questions
- Do the actual activity, address, capital and representatives still match the registered records?
- Are invoices, accounting evidence and tax filings complete and consistent?
- Are employment and foreign-worker records current?
- Has a new product, site, contract or data flow triggered a sector-specific review?
This is a control checklist, not a substitute for professional advice on a particular transaction.