MINISTRY OF FINANCE CLARIFIES INVOICING OBLIGATIONS FOR FOREIGN CURRENCY SALES
- phanhoainamba
- Jan 5
- 1 min read
On 26 December 2025, the Ministry of Finance issued official guidance on the tax and invoicing treatment applicable to enterprises selling foreign currency to credit institutions.
The guidance addresses practical issues frequently encountered by enterprises receiving foreign-currency income and converting such funds into Vietnamese dong through commercial banks, including the treatment of invoicing, value-added tax, and corporate income tax.
This clarification is particularly relevant for enterprises with foreign-currency revenues from exports, cross-border services, or international transactions, and may affect the way accounting records and tax declarations have been handled in practice.
The detailed W&A Newsletter provides an in-depth analysis of the legal grounds cited by the Ministry of Finance, key application scenarios, and important considerations for enterprises in reviewing their existing accounting and tax treatment.
👉 Read the full article here:
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