List of 300+ Foreign Contractors Registered for Tax in Vietnam (2023-2026)

The list of foreign contractors registered for tax in Vietnam has officially surpassed 300 global enterprises, marking a fundamental transformation in cross-border tax administration since the General Department of Taxation launched its dedicated e-portal (etaxvn.gdt.gov.vn) under Circular 80/2021/TT-BTC. This compliance framework standardizes operations for global technology corporations in Vietnam while removing the withholding and reporting burdens formerly imposed on tens of thousands of domestic enterprises and foreign-invested enterprises (FIEs) procuring international services.

1. Legal Framework: Determining Foreign Contractor Tax (FCT) Obligations

When procuring digital or cross-border services from foreign entities, corporate accounting and tax teams must accurately classify the supplier under one of the two statutory categories: 

Category 1: Foreign Contractor IS directly registered for tax in Vietnam 

• Identification: The foreign contractor is issued a 10-digit tax identification number (TIN)—typically prefixed with 9000…—and directly files and settles Value Added Tax (VAT) and Corporate Income Tax (CIT) periodically via the General Department of Taxation portal. 
• Obligation of the Vietnamese Buyer: Exempt from withholding, filing, or paying FCT on behalf of the foreign supplier under Circular 103/2014/TT-BTC. 

Category 2: Foreign Contractor is NOT directly registered for tax in Vietnam 

• Obligation of the Vietnamese Buyer: The local enterprise must compute, withhold, and declare FCT (VAT and CIT components) prior to executing outward remittances to the overseas vendor, subsequently remitting the withheld taxes to the state budget in accordance with statutory deadlines.

2. Representative Overseas Suppliers Registered for Direct Tax Filing

As cross-border digital transactions continue to expand, the official list of foreign contractors registered via the General Department of Taxation’s electronic portal is continuously updated. Recent quarters have seen a notable wave of international SaaS providers, enterprise development tools, digital travel platforms, and next-generation AI platforms formalizing their tax obligations directly with Vietnamese tax authorities.

For corporate finance and accounting teams, tracking these newcomers across the list of foreign contractors registered with local tax authorities is essential to avoid unnecessary withholding on compliant partners or administrative oversights during month-end expense reconciliation. The table below highlights notable international contractors that have recently completed their direct tax registration:

For internal audits, invoice cross-referencing, and rapid TIN lookup, download the standardized dataset of 300+ registered foreign entities: 

3. Requirements for CIT Deductibility for Vietnamese Companies

To claim payments made to directly registered overseas suppliers as deductible expenses for CIT purposes, businesses must maintain a cohesive audit trail:

1. Service Contract or Online Terms of Service (ToS): The executed bilateral contract or an archived digital agreement accepted upon corporate account activation.

2. Commercial Invoice / Receipt: An invoice issued directly by the foreign contractor displaying:

   • Description of the service rendered, billing period, and billed currency/amount.

   • The supplier’s Vietnamese 10-digit tax identification number (9000...).

   • Registered corporate name, official address, and tax code of the purchasing enterprise in Vietnam.

3. Non-Cash Payment Documentation:

   • Bank debit advice / payment order originating from the buyer’s corporate bank account; or

   • Corporate credit card statement bearing the company’s name, accompanied by verified electronic payment confirmations.

4. Supplier Tax Status Verification Record: A timestamped portal lookup screenshot or printed PDF generated from the General Department of Taxation portal corroborating the supplier’s active tax code at the transaction date.

>>> See more: Vietnam Foreign Contractor Tax: Ultimate Guide for 2025 

4. 3-Step Verification Guide on the General Department of Taxation Portal

To cross-check whether your vendor appears on the current list of foreign contractors registered for direct tax filing—and ensure your company is legally exempt from withholding FCT—finance teams can verify real-time status in three steps:

• Step 1: Access the official General Department of Taxation e-portal for foreign contractors: etaxvn.gdt.gov.vn. 

• Step 2: Select the module “Taxpayer Information Inquiry” (Tra cứu thông tin người nộp thuế). 

• Step 3: Enter the 10-digit tax code or the official legal name as registered on the commercial invoice (do not use abbreviations or trade aliases). The system will return the tax registration date, official corporate headquarters, and current operational status. 

 5. Key Compliance Considerations for Accounting & Tax Teams

• Brand vs. Legal Entity Discrepancy: Multinationals routinely contract through regional subsidiaries across different jurisdictions. Withholding exemptions apply strictly when the invoice is issued by the exact legal entity registered with a Vietnamese tax code. If a transaction is invoiced by an unregistered affiliate under the same parent brand, local FCT withholding obligations remain mandatory. 

• Point-in-Time Liability Assessment: Tax exposure is determined by the contractor’s status at the time of payment execution or expense recognition. Verification should be documented concurrently with payment approvals. 

• Dynamic Master File Updates: New foreign contractors complete direct tax registrations quarterly. Accounting departments should maintain and review their internal approved vendor lists periodically to avoid inadvertent withholding on compliant suppliers or non-compliance penalties on unregistered vendors. 

(Compiled, structured, and cross-referenced based on the official administrative list of foreign contractors registered under the Portal for Overseas Suppliers – General Department of Taxation of Vietnam).

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