VAT PAYMENT DEFERRAL FOR 2026

VAT PAYMENT DEFERRAL FOR 2026

VAT PAYMENT DEFERRAL FOR 2026

VAT PAYMENT DEFERRAL FOR 2026

On 27 June 2026, the Ministry of Finance issued Decree No. 245/2026/N-CP on the extension of tax and land rental payment deadlines in 2026. Under the decree, eligible enterprises, business households, and individual businesses operating in supported sectors, as well as small and micro enterprises, may benefit from extensions of payment deadlines for various taxes, including Value Added Tax (VAT).

1. Eligible Taxpayers

  • Enterprises, organizations, business households, and individual businesses operating in industries and sectors listed in Appendix I of the Decree.
  • Small and micro enterprises as defined under the Law on Support for Small and Medium-sized Enterprises.
  • Branches and dependent units of the above entities engaged in eligible business activities specified in Appendix I.

2. VAT Periods Eligible for Deferral

  • Tax periods from May to September 2026 for taxpayers filing VAT on a monthly basis.
  • The second and third quarters of 2026 for taxpayers filing VAT on a quarterly basis.

3. Extended VAT Payment Deadlines

VAT Tax PeriodExtended Payment Deadline
May 202620 November 2026
June 202621 December 2026
July 202621 December 2026
August 202621 December 2026
September 202621 December 2026
Q2 20262 November 2026
Q3 202630 December 2026

Eligible Business Sectors for the Proposed 2026 Tax Deferral Measures

1. Agriculture, Manufacturing and Processing Industries

  • Agriculture, forestry, and fisheries.
  • Food processing and beverage manufacturing.
  • Textile manufacturing, garment production, and leather-related products.
  • Wood processing and the manufacture of products made from wood, bamboo, rattan, straw, and plaiting materials.
  • Paper and paper product manufacturing.
  • Manufacture of chemicals, rubber, plastics, and other non-metallic mineral products.
  • Metal production, fabricated metal products, mechanical processing, and metal treatment/coating.
  • Manufacture of electronic products, computers, and optical products.
  • Manufacture of automobiles, motorcycles, and other motor vehicles.
  • Manufacture of furniture.
  • Production of prioritized supporting industrial products and key mechanical engineering products.
  • Printing, reproduction of recorded media, and manufacture of coke and refined petroleum products.
  • Repair, maintenance, and installation of machinery and equipment.

2. Construction, Real Estate and Infrastructure

  • Construction activities.
  • Real estate business activities.
  • Sewerage and wastewater treatment activities.

3. Transportation, Tourism and Hospitality

  • Transportation and warehousing.
  • Accommodation and food service activities.
  • Travel agency, tour operator, and other tourism-related services.

4. Education, Healthcare and Social Services

  • Education and training.
  • Human health and social assistance activities.
  • Employment and labor supply services.

5. Information Technology and Media

  • Computer programming, consultancy, and related activities.
  • IT infrastructure, data processing, hosting, and other related information services.
  • Publishing activities.
  • Motion picture, video, television program production, sound recording, and music publishing activities.
  • Broadcasting, news agency, and content distribution activities.

6. Culture, Arts, Sports and Entertainment

  • Creative, arts, and entertainment activities.
  • Libraries, archives, museums, and other cultural activities.
  • Sports, recreation, and amusement activities.
  • Motion picture exhibition activities.

7. Energy and Mining

  • Extraction of crude petroleum and natural gas.
  • Mining support service activities.

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