04 — Corporate compliance

Vietnam Corporate Compliance

Formation is a single event. Compliance is a calendar — the recurring and event-driven obligations that keep a foreign-invested entity in good standing after it opens.

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Accounting | Statutory bookkeeping

Statutory bookkeeping requirements under Circular 99/2025/TT-BTC for foreign-invested enterprises in Vietnam, and the VAS/IFRS reporting split.

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Annual audit

The mandatory annual statutory audit for foreign-invested enterprises in Vietnam, the 31 March deadline, and the required follow-up steps.

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Investment bank accounts

The difference between a Direct Investment Capital Account (DICA) and an Indirect Investment Account (IIA) for foreign investors in Vietnam.

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Capital contribution

The 90-day and 15-day charter-capital contribution deadlines for LLCs, JSCs, partnerships, and FDI projects in Vietnam, and the penalties for missing them.

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Corporate changes

The registration procedure for changes to charter capital, business lines, and registered address for a company in Vietnam.

/corporate-compliance/corporate-governance.html

Corporate changes

An amendment matrix for charter capital, business lines, registered address, and legal representative changes at a Vietnam foreign-invested company.

/corporate-compliance/dica.html

DICA | Direct Investment Capital Account

Setup requirements, inbound and outbound transactions, and capital-contribution controls for a Direct Investment Capital Account in Vietnam.

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E-invoice

How to register and issue electronic invoices in Vietnam under the July 2026 Decree 254/2026 and Circular 91/2026 framework.

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Employment compliance

Labor-contract requirements, the 30-day insurance registration deadline, and internal labor regulation rules for employers in Vietnam.

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Investment reporting

Deadlines and content requirements for periodic investment-project reports to Vietnam

/corporate-compliance/legal-representative-compliance.html

Legal representative

The 10-day filing obligation, processing timeline, and downstream updates required when a Vietnam company changes its legal representative.

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Tax compliance

The VAT, corporate income tax, and foreign contractor tax filing schedule for companies operating in Vietnam.

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VNeID integration

Setting up and maintaining a company