Summary of documents on reducing VAT to 8% in 2022

The Law Clerk would like to send to customers a summary of documents related to the policy of reducing VAT from 10% to 8% in 2022 for everyone's convenience to monitor and grasp.

Document

Date issued

Agency issued

main content

Resolution 43/2022/QH15 on fiscal and monetary policies to support the program of socio-economic recovery and development.

11/01/2022

Congress

2% VAT reduction in 2022 with some groups of goods and services being applied at 10% VAT rate (remaining 8%).

Notice 27/TB-TCT on upgrading software for invoicing to meet regulations on reducing value-added tax rates in Resolution 43/2022/QH15

January 27, 2022

General Department of Taxation

The General Department of Taxation upgraded the application:

Adding a tax rate of 8% (similar to the tax rate of 5%, 10%) for users to choose when making invoices directly on the tax authority's system.

Decree 15/2022/ND-CP stipulating tax exemption and reduction policies according to Resolution 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program

January 28, 2022

Goverment

Regulations on groups of goods and services eligible for VAT reduction and detailed instructions for making invoices to receive VAT reduction from 10% to 8%.

Dispatch 01/CD-TCT on the implementation of the Decree guiding the tax exemption and reduction policies according to Resolution 43/2022/QH15 on fiscal and monetary policies to support the Socio-economic recovery and development program

January 28, 2022

Director General of the General Department of Electricity Tax

Request Tax Departments to actively propagate and disseminate to taxpayers in the area to promptly reduce VAT to 8% in order to remove difficulties for taxpayers in the current period.

Official Letter 370/TCHQ-TXNK implementing Decree 15/2022/ND-CP

January 28, 2022

General Department of Customs

Guidance on the list of goods that are not eligible for VAT reduction and instructions on declaring them on the VNACCS/VCIS system.

Dispatch 02/CD-TCT on accelerating the implementation of value-added tax reduction in accordance with the provisions of Resolution 43/2022/QH15 and Decree 15/2022/ND-CP

09/02/2022

General Director of the General Department of Electricity Tax.

Request to strictly comply with regulations on reducing the VAT rate of 2% in 2022. Strictly handle cases where the 8% VAT rate is not applied as prescribed.

Official Letter 2688/BTC-TCT on Value Added Tax (VAT) in Decree 15/2022/ND-CP .

March 23, 2022 The financial

 Guidance on VAT reduction, which includes:

+ Groups of goods and services not eligible for VAT reduction;

+ Time to issue invoices for VAT reduction

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