Is a non-resident business required to register for value-added tax (VAT) in Vietnam?

A non-resident business is not required to register for VAT in Vietnam. If such entity does business in Vietnam or earns income in Vietnam, the Vietnamese party will register for VAT on its behalf.

A non-resident is a person who does not satisfy one of the following conditions:

• Being present in Vietnam for a period of 183 days or more within one calendar year or for 12 consecutive months from the first date on which the individual is in Vietnam. The date of arrival and the date of departure shall each be calculated as one day.
• Having a regular residential location in Vietnam in either of the following cases:

1. Having a registered place of permanent residence under the law on residence;
2. Having rented a house for residence in Vietnam in accordance with the law on housing under a rent contract with a term of 183 days or more in a tax year.