Vietnam: About Value Added Tax (VAT)

Last updated: September 2024

Taxes may be applicable to your purchase of TikTok Ads depending on the market or region of your "billing address", unless otherwise agreed.


On September 29, 2021, the Vietnam Ministry of Finance released Circular 80/2021/TT-BTC guiding the implementation of the Law on Tax Administration and Government Decree 126/2020/ND-CP, which shall take effect from January 1, 2022.


To comply with local tax law updates, TikTok Pte. Ltd. (TikTok) proceeds with registration for Vietnam tax and is responsible for tax filings in Vietnam for the supply of TikTok Ads to all customers whose billing country for their TikTok Ads Manager account is set as Vietnam.


All purchase transactions that you conduct in Vietnam will be charged 5% Value Added Tax (VAT) on top of the balance. TikTok shall be solely responsible for collecting, reporting and remitting Vietnamese VAT on your purchases.


The standard tax rate of VAT is 5%. The tax base for tax calculation is our revenue generated from Vietnam purchases. Below is an example of tax calculation:

Account Balance

1,000

VAT charge (5%)

50

Total payment

1,050

If you are a tax registered organization in Vietnam, go to your TikTok Ads Manager account to set your tax status as VAT Registered Business and enter your valid Tax Code into the Tax ID field. We will add your tax code to your invoice.


The format of the tax code should be either a 10 or 13-digit number. Ensure that the the tax code can be verified in the National Business Registration Portal of Vietnam. You will be solely responsible to ensure the information is correct and fulfilled. TikTok will not reissue invoices if the information you provide is incorrect.


Note: If you are not a tax registered organization in Vietnam, you do not need to take any further action.


The Vietnamese translation of this document is for reference only and the English version of this document will prevail should there be any difference between the two versions.


Note: TikTok is unable to advise you on tax matters. Please contact your local tax advisor or tax authorities for any tax questions that you may have in relation to your ads purchase. You are fully liable for any tax liability that you are required by law to report or withhold and pay.