Decree No. 359/2025/ND-CP amends and supplements some articles of Decree No. 181/2025/ND-CP on value added tax (VAT). This document provides more detailed regulations regarding the exemption from VAT declaration and payment for enterprises when selling unprocessed agricultural products to each other and the applicable VAT rate in other cases. The Decree takes effect from January 1, 2026.
Đối tượng áp dụng
Enterprises, cooperatives, cooperative unions; households, individual producers and traders; tax administration agencies
Các điểm cốt lõi
- Enterprises, cooperatives, cooperative unions buying and selling unprocessed agricultural products such as crops, forests, livestock, and aquaculture products among themselves are exempted from VAT declaration and payment (Article 1)
- When selling the aforementioned products to households, individual producers and traders, or other organizations, enterprises must calculate VAT at a rate of 5% (Article 1)
- Households, individual producers and traders, and other economic organizations must pay VAT directly based on their revenue at a rate of 1% when selling unprocessed products in the commercial stage (Article 1)
- Repeal Clause 3 of Article 37 and Clause 3 of Article 39 of Decree No. 181/2025/ND-CP (Article 1)
- Businesses that have submitted VAT refund applications before January 1, 2026, are not required to meet the condition that the seller has declared and paid VAT according to regulations for invoices issued to the business requesting the refund (Article 2)
🌐 Tác động xã hội từ văn bản này
- Reducing financial burdens for enterprises in the agricultural sector when trading unprocessed products with each other
- Increasing VAT costs for cases where unprocessed products are sold to households, individuals, or other organizations
- Simplifying the tax process for small businesses and individuals selling unprocessed agricultural products
- Reducing administrative burden on tax authorities in processing refund applications submitted before 2026
❓ Câu hỏi thường gặp
Do enterprises selling unprocessed agricultural products to each other need to declare and pay VAT?
No, enterprises buying and selling unprocessed agricultural products such as crops, forests, livestock, and aquaculture products among themselves do not need to declare and pay VAT.
What is the applicable VAT rate when selling unprocessed agricultural products to households or individuals?
A VAT rate of 5% applies to enterprises selling unprocessed agricultural products such as crops, forests, livestock, and aquaculture products to households or individuals.
What is the VAT rate applied when selling unprocessed agricultural products in the commercial stage?
A rate of 1% on revenue applies to households, individuals, and other economic organizations selling unprocessed agricultural products such as crops, forests, livestock, and aquaculture products.
Do businesses that have submitted VAT refund applications before January 1, 2026, need to meet the condition that the seller has declared and paid VAT?
No, businesses do not need to meet this condition if they have submitted VAT refund applications before the effective date of the Decree.
When does the Decree take effect?
Decree No. 359/2025/ND-CP takes effect from January 1, 2026.
Toàn văn
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THE GOVERNMENT
Number: 359/2025/NĐ-CP |
SOCIALIST REPUBLIC OF VIET NAM
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DECREE
Amending and supplementing certain Articles of Decree No. 181/2025/NĐ-CP
dated July 1, 2025, of the Government detailing the implementation of
certain provisions of the Value Added Tax Law
Pursuant to the Law on Government Organization No. 63/2025/QH15;
Pursuant to the Value Added Tax Law No. 48/2024/QH15 amended and supplemented by Law No. 90/2025/QH15 and Law No. 149/2025/QH15;
At the proposal of the Minister of Finance;
The Government promulgates this Decree amending and supplementing certain Articles of Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing the implementation of certain provisions of the Value Added Tax Law.
Article 1. Amending and supplementing certain Articles of Decree No. 181/2025/NĐ-CP dated July 1, 2025, of the Government detailing the implementation of certain provisions of the Value Added Tax Law
1. Supplement Clause 1b following Clause 1 of Article 4 as follows:
“1b. Enterprises, cooperatives, and cooperative federations purchasing agricultural products, planted forests, livestock, aquaculture, and fishing products that have not been processed into other products or only undergone simple processing and selling them to other enterprises, cooperatives, or cooperative federations shall not declare or pay value added tax but may deduct input value added tax.
Where:
a) Enterprises, cooperatives, and cooperative federations paying value added tax under the deduction method when selling agricultural products, planted forests, livestock, aquaculture, and fishing products that have not been processed into other products or only undergone simple processing to other enterprises, cooperatives, or cooperative federations at the trading stage shall not declare or pay value added tax.
b) In cases where enterprises, cooperatives, and cooperative federations paying value added tax under the deduction method sell agricultural products, planted forests, livestock, aquaculture, and fishing products that have not been processed into other products or only undergone simple processing to entities such as households, individuals engaged in production and business, and other organizations and individuals, they must calculate value added tax at the rate of 5% as stipulated in Clause 3 of Article 19 of this Decree.
c) Households, individuals engaged in production and business, enterprises, cooperatives, cooperative federations, and other economic organizations paying value added tax under the direct calculation method when selling agricultural products, planted forests, livestock, aquaculture, and fishing products that have not been processed into other products or only undergone simple processing at the trading stage shall calculate the payable value added tax based on revenue at a rate of 1% (percentage) multiplied by the revenue.”
2. Repeal Clause 3 of Article 37 and Clause 3 of Article 39.
Article 2. Implementation clause
1. This Decree takes effect from January 1, 2026.
2. Business establishments falling within the scope of tax refund stipulated in Article 15 of the Value Added Tax Law which have submitted tax refund applications for value added tax and have been accepted by the tax administration authority before January 1, 2026, but the tax administration authority has not yet issued a Decision on Refund of Tax or a Decision on Refund of Tax and Offset of State Budget Revenue, shall not be required to meet the condition that the seller has declared and paid value added tax according to regulations for invoices issued to the business establishment requesting a tax refund.
3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees, municipal People's Committees directly under the central government, and related organizations and individuals are responsible for implementing this Decree.
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Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, and government agencies; - People's Councils and People's Committees of provinces and centrally-administered cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Office; - Vietnam Fatherland Front Central Committee; - Central agencies of political-social organizations; - VPCP: Deputy Chairman, all Vice Chairmen, Assistants to the Prime Minister, Director of the Government Portal, all Departments, Bureaus, subordinate units, Official Gazette; - To be filed with: VT, KTTH (2b). |
PRIME MINISTER DEPUTY PRIME MINISTER (Signed)
Ho Duc Phoc
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