Is there voluntary registration for value-added tax (VAT) in Vietnam?

There is no voluntary registration for VAT in Vietnam. However, certain business entities are excused from registration, these include:

• Foreign business organizations not having Vietnam-based permanent establishments;
• Foreign business individuals being non-resident objects that do business in Vietnam or earn income in Vietnam on the basis of contracts, agreements or commitments between foreign contractors and Vietnamese organizations and individuals. In this case, the Vietnamese party shall carry out VAT registration and pay taxes on behalf of the foreign contractors and/or sub-contractors.