Year-1 compliance calendar
If you register today, here is every compliance obligation in your first year β so there are no surprises.
Day 0ERC issued, tax code assigned
DKK / GDTEnterprise Registration Certificate issued. Corporate tax code active. Your company legally exists.
Within 30 daysOpen corporate bank account
Vietnamese bankRequired to receive payments and meet charter capital deposit requirements.
Within 90 daysDeclare and deposit charter capital
Business Registration OfficeAll members must contribute their stated charter capital within 90 days of ERC issuance.
MonthlyVAT return (KΓͺ khai thuαΊΏ GTGT)
General Department of TaxationMonthly VAT declaration due by the 20th of the following month. Quarterly option available for smaller companies.
QuarterlyProvisional CIT payment
General Department of TaxationQuarterly provisional corporate income tax (CIT) payments based on estimated annual profit.
March 31Annual financial statements + CIT return
GDT / Statistics OfficeAnnual CIT return and audited financial statements due 90 days after fiscal year-end (March 31 for December year-end).
Critical deadline β penalties or deactivation if missed
Situational β applies depending on revenue or structure