Can Taxpayers Eligible for Quarterly VAT Filing File Monthly from July 1, 2026?

Taxpayers who meet the criteria for quarterly tax filing may choose to file tax returns monthly or quarterly, consistently for the entire calendar year.

Specifically, under Point b.2, Point b, Clause 1, Article 19 of Circular No. 89/2026/TT-BTC, the regulations on VAT filing periods provide as follows:

Value-added tax filing

1. Tax period:

…

b.2) Selection and change of taxpayers subject to quarterly tax filing:

b.2.1) Taxpayers who meet the criteria for quarterly tax filing may choose to file tax returns monthly or quarterly, consistently for the entire calendar year;

b.2.2) In cases where a taxpayer is currently filing tax returns monthly, meets the conditions for quarterly tax filing, and chooses to switch to quarterly tax filing, the taxpayer shall submit a Written Request for Change of Tax Period from Monthly to Quarterly – Form No. 01/ĐK-TĐKTT, Appendix I issued together with this Circular, to the directly managing tax authority no later than January 31 of the year in which quarterly tax filing begins. The tax authority shall notify the taxpayer of the acceptance or non-acceptance in accordance with Clause 3 and Point a, Clause 4, Article 11 of this Circular. In case the tax authority issues a Notice of Acceptance of the request to change the tax period from monthly to quarterly and sends it to the taxpayer, the taxpayer may submit VAT returns according to the quarterly tax period registered for that year as prescribed. The tax administration information system shall, based on tax administration data, provide the taxpayer with information on the tax period;

b.2.3) In cases where the taxpayer discovers that they do not meet the conditions for quarterly tax filing, or the tax authority determines that the taxpayer does not meet the conditions for quarterly tax filing, the taxpayer shall file tax returns monthly from the first month of the following quarter, resubmit monthly VAT returns for the previous quarters, and determine and pay late-payment interest in accordance with regulations (except where the tax authority has issued a tax refund decision for the quarterly tax return or where the tax authority discovers the matter through an inspection at the taxpayer’s premises). The taxpayer shall not be subject to administrative penalties for late filing of tax returns for tax periods that must be resubmitted due to the change in tax period. The resubmitted monthly tax returns shall be determined as replacement returns for the quarterly tax returns previously submitted.

Legal basis: Point b.2, Point b, Clause 1, Article 19 of Circular No. 89/2026/TT-BTC.

How to Determine the VAT Filing Period: Quarterly or Monthly from July 1, 2026?

(1) Taxpayers Subject to Monthly VAT Filing

Enterprises shall file VAT returns monthly, except for cases where VAT must be declared for each occurrence or quarterly.

(Based on Point a, Clause 1, Article 19 of Circular No. 89/2026/TT-BTC)

(2) Taxpayers Subject to Quarterly VAT Filing

Enterprises subject to monthly tax filing but having total revenue from the sale of goods and provision of services in the immediately preceding year of VND 50 billion or less.

Revenue from the sale of goods and provision of services is determined as the total revenue stated in VAT returns for the tax periods during the calendar year.

In cases where the taxpayer centrally files tax returns at its head office for dependent units or business locations, revenue from the sale of goods and provision of services includes the revenue of such dependent units and business locations.
Enterprises that newly commence operations or business activities may choose to file VAT returns quarterly.

If the revenue in the first year of commencing business activities is VND 50 billion or less, after having conducted production and business activities for 12 full months, from the calendar year immediately following the year in which 12 full months have been completed, the taxpayer shall base the VAT filing period on the revenue of the immediately preceding calendar year (12 full months) to determine whether to file VAT returns monthly or quarterly.

If the revenue in the calendar year in which the enterprise newly commences operations or business activities is over VND 50 billion (including cases where the operations or business activities are conducted for less than 12 months), the enterprise shall file VAT returns monthly from the calendar year immediately following the year in which it commenced operations or business activities.

(Based on Point b.1, Point b, Clause 1, Article 19 of Circular No. 89/2026/TT-BTC)

Who Is Eligible for Tax Payment Extensions in 2026 under Decree No. 245/2026/ND-CP?

According to Clause 2, Article 1 of Decree No. 245/2026/ND-CP, the entities subject to this Decree include:

Enterprises and organizations (including branches and dependent units that separately declare value-added tax and separately declare corporate income tax with the directly managing tax authority), households, individuals, business households, and business individuals engaged in production and business activities in the economic sectors and fields specified in Appendix I issued together with this Decree, and having value-added tax, corporate income tax, personal income tax, or land rental payable arising in the tax periods eligible for extension as prescribed in Article 2 of this Decree.
Small and micro enterprises as defined under the Law on Support for Small and Medium-sized Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government, which provides detailed regulations on certain articles of the Law on Support for Small and Medium-sized Enterprises, including branches and dependent units that separately declare value-added tax and separately declare corporate income tax with the directly managing tax authority, and having value-added tax, corporate income tax, or land rental payable arising in the tax periods eligible for extension as prescribed in Article 2 of Decree No. 245/2026/ND-CP.