What is the latest form of Book of details of output VAT for extra-small enterprises in Vietnam?

What is the latest form of Book of details of output VAT for extra-small enterprises in Vietnam?

The  Book of details of output VAT for extra-small enterprises is executed according to Form No. S09-DNSN issued together with Circular 132/2018/TT-BTC.

Note: The Book of details of output VAT applies to extra-small enterprises that pay VAT using the deduction method.

DOWNLOAD >>> Latest Book of details of output VAT (Form No. S09-DNSN) for extra-small enterprises in 2025

How to record the Book of details of output VAT for extra-small enterprises in Vietnam?

Based on Form No. S09-DNSN issued together with Circular 132/2018/TT-BTC, the method for recording the Book of details of output VAT for extra-small enterprises paying VAT using the deduction method is guided as follows:

This record is opened to record VAT invoices related to the amount of output VAT (each invoice is recorded on one line).

- Columns A, B: Record the number and date of documentation (VAT invoice, VAT payment voucher).

- Column C: Record explanations of the economic transactions incurred.

- Column 1: Record the amount of output VAT at the beginning of the term, incurred during the term, and remaining to be paid at the end of the term.

- Column 2: Record the amount of output VAT that has been paid or exempted during the term.

- Column 3: Record the amount of output VAT offset with the input VAT incurred during the term.

At the end of the term, the accountant proceeds to close the book, summing the amount of VAT that must be paid, has been paid, or has been exempted during the term and calculate the remaining VAT to be paid at the end of the term.

What is the latest form of Book of details of output VAT for extra-small enterprises in Vietnam? (Image from the Internet)

Vietnam: How do extra-small enterprises applying accounting regimes specified Circular 133 change to the accounting regime specified in Circular 132 handle transferring the balances of accounts 33311 - Output VAT?

Based on the provisions in clause 1, Article 19 of Circular 132/2018/TT-BTC regarding the transfer of account balances as follows:

Transfer of Balances on Accounting Books

1. For extra-small enterprises currently applying Circular No. 133/2016/TT-BTC and transitioning to apply accounting policies as stipulated in Chapter II of this Circular, the transfer of account balances shall be performed as follows:

- The balance of Account 112 - Bank deposits and Account 1281 - Term deposits are transferred to Account 111 - Cash.

- The balance of Accounts 1331 - Deductible VAT for goods and services, Account 1332 - Deductible VAT for fixed assets are transferred to Account 1313 - Deductible VAT;

- The balance of Accounts 136 - Internal receivables, Account 138 - Other receivables, Account 141 - Advances are transferred to Account 1318 - Other receivables;

- The balance of Accounts 152 - Raw materials, Account 153 - Tools, implements are transferred to Account 1521 - Raw materials, tools;

- The balance of Account 154 - Cost of unfinished production, business is transferred to Account 1524 - Cost of unfinished production, business;

- The balance of Accounts 155 - Products, Account 156 - Goods, and Account 157 - Goods sent for sale are transferred to Account 1526 - Products, goods, with detailed management requirements;

- The debt balance of Account 211 - Fixed assets after deducting the credit balance of Account 214 - Depreciation of fixed assets is transferred to the debt balance of Account 211 - Fixed assets;

- The balance of Account 334 - Payable to employees is transferred to Account 3311 - Payable to employees;

- The balance of Accounts 3382 - Union funds, Account 3383 - Social insurance, Account 3384 - Health insurance, Account 3385 - Unemployment insurance are transferred to Account 3312 - Deductions according to salary;

- The balance of Accounts 331 - Payable to suppliers, Account 335 - Accrued expenses, Account 336 - Internal payables, Account 3381 - Other payables, Account 3386 - Deposits received, Account 3387 - Unearned revenue, Account 3388 - Other payables, Account 3411 - Loans, and Account 3412 - Finance lease obligations are transferred to Account 3318 - Other payables;

- The balance of Accounts 33311 - Output VAT, Account 33312 - Import VAT is transferred to Account 33131 - Payable VAT;

- The balance of Accounts 3332 - Special consumption tax, Account 3333 - Export and import tax, Account 3335 - Personal income tax, Account 3336 - Resource tax, Account 3337 - Land tax, rent, Account 33381 - Environmental protection tax, Account 33382 - Other taxes, Account 3339 - Fees, charges and other liabilities transferred to Account 33138 - Other taxes, fees, charges and other amounts payable to the state;

- The balance of Account 4211 - Undistributed post-tax profit of the previous year, Account 4212 - Undistributed post-tax profit of the current year is transferred to Account 4118 - Undistributed post-tax profit.

Thus, for extra-small enterprises currently applying Circular 133/2016/TT-BTC, if transitioning to apply accounting policies as stipulated in Chapter II Circular 132/2018/TT-BTC, the transfer of the balance of accounts 33311 - Output VAT is transferred to Account 33131 - Payable VAT.