What are VAT distribution forms in Vietnam according to Circular 80?

What are cases of VAT distribution in Vietnam?

Based on the provisions in Clause 1, Article 13 of Circular 80/2021/TT-BTC, there are 5 cases where VAT distribution is allowed:

[1] Business activities related to electronic lottery;

[2] Real estate transfer activities, except for cases stipulated at point b, clause 1, Article 11 of Decree 126/2020/ND-CP;

[3] Construction activities according to the laws related to the national economy's industry system and specialized legislation;

[4] Dependent units, business locations that are production establishments (including processing and assembly establishments), except for cases stipulated at point c, clause 1 of Article 11, Decree 126/2020/ND-CP;

[5] Hydroelectric plants located in multiple provinces.

What are VAT distribution forms in Vietnam according to Circular 80?

The VAT distribution forms required are stipulated in Section II of Appendix II issued with Circular 80/2021/TT-BTC and include:

What are VAT distribution forms in Vietnam according to Circular 80? (Image from the Internet)

What are guidelines for declaring the VAT distribution form in Vietnam according to Circular 80?

* Form 01-2/GTGT - Appendix for the distribution of VAT to be paid for hydroelectric production

- Indicator Column [07], [08]: Declare the district, province where the hydroelectric plant's management office and the plant are located. If a plant is situated in multiple districts under the same tax authority's management, select one district where the plant is located for declaration.

- Indicator Column [09]: Only declare the tax authority managing the distribution area.

- Indicator Column [10]: The taxpayer self-determines the VAT amount to be paid by the hydroelectric plant to declare in indicators [10a], [10b], leaving other fields blank.

- Indicator Column [11]: Declare the distribution ratio for each province based on the investment value ratio of the hydroelectric plant in each province.

- Indicator Column [12]: The tax amount to be paid for each province is determined by multiplying the tax amount that the hydroelectric plant must pay by the distribution ratio for each province.

* Form 01-3/GTGT - Appendix for VAT distribution to be paid for electronic lottery business

- Column [08]:

+ Name of a dependent unit different from the province where the main office of NNT is located: Declare for the province where the dependent unit is located in this indicator. In case there are multiple dependent units in one province in different districts, select 01 dependent unit in 01 district where revenue arises to declare in column [08].

+ Business location different from the province where the main office of NNT is located: Declare for the province where there is a business location if ticket sales revenue arises according to each business location. In case there are multiple business locations in different districts within one province, select 01 business location in 01 district where revenue arises to declare in column [08].

+ Where there is no dependent unit, business location: Declare for the province with no dependent unit, business location but where ticket sales revenue arises. In case revenue arises from ticket sales in multiple districts within one province, select 01 district where revenue arises to declare in column [08].

- Indicators [10], [11]:

Declare district-level areas, provinces where there are dependent units, business locations, or ticket sales activity different from where the taxpayer's main office is located.

+ In case there are multiple dependent units, business locations, or ticket sales activities in multiple districts under one tax authority managing the distribution area as the Tax Department, choose 1 representative unit or one district to declare in this indicator.

+ In case there are dependent units, business locations, or ticket sales activities in multiple districts under one tax authority managing the distribution area as the Regional Tax Sub-Department, select 1 representative unit or 1 district under the Regional Tax Sub-Department's management to declare in this indicator.

- Indicators [17] + indicators [18] must be equal to indicator [40] on the VAT declaration form Form No. 01/GTGT.

- Indicator [40] extracted from the VAT declaration form Form No. 01/GTGT.

DOWNLOAD >>> Form No. 01/GTGT

* Form 01-6/GTGT - Appendix for VAT distribution to be paid (excluding hydroelectric production, electronic lottery business)

- Indicator [01a]: The taxpayer selects one of the following distribution activities:

+ Dependent unit, business location as a production establishment.

+ Dependent unit operating postpaid telecommunications services.

- Indicators [06], [07]:

+ In the case of distribution for a production establishment: The taxpayer self-determines the tax amount to be paid and revenue without VAT for the production establishment, but it must not exceed the tax amount to be paid and total revenue without VAT on the VAT declaration form Form No. 01/GTGT.

+ In the case of distribution for postpaid telecommunications service business: The taxpayer self-determines the tax amount to be paid for postpaid telecommunications service at indicator [06] but must not exceed the tax amount to be paid on the VAT declaration form Form No. 01/GTGT, leaving indicator [07] blank.

DOWNLOAD >>> Form No. 01/GTGT

- Indicators [11], [12]: Declare the district, province where there are dependent units, business locations different from the province where the main office is located.